Community Development District Adopted Budget FY 2026 Presented by: Anabelle Island 1-2 3-5 678 Assessment Schedule Narratives Table of Contents General Fund Debt Service Fund Series 2022 Amortization Schedule Series 2022 Page 1 Description AFBdYuo 2dp0gt2eet5d Ac7tu/a3l1s/ T2h5ru Pro2j Mecotendt hNsext Pro9je/c3t0ed/2 T5hru AFBdYuo 2dp0gt2eet6d REVENUES: ISDnpetevecerilaeolsp Ate isrns cCeoosmsnmtereibnutstion $ 124625,,690436 - $ 2 3406,,72 3499798 $ 9 2 , 4 5 5 40 - $ 122436,,22 4094198 $ 125707,,48 5380280 TOTAL REVENUES $ 408,550 $ 277,444 $ 92,504 $ 369,947 $ 428,820 EXPENDITURES: Administrative IISFLPPETTAAAAOODDMWnnuroIeniftutrrsenafsCefsthipgsbulgsionennsoebucaAeetieissureaptnestralrsrrt, i mgmr Ta inhAgeaLsne vSCtealeenmeeoaui gdeiaimAgucsrn yxc ntpFveMereoiueeiaeenp eeonrnRrs tdnaGegrlensitsieiitostn eeetn R bFiTFnnsststaoe ee ieeC&Atnelcenrhelsgghs aaSAaelnnur dnLocbgmtielesaoscibgnriyilisiptttyrioatnison $ 15 112355566635 ,,,,,,,,,,,,001255678900 113455770000000134090000005700000003890000000045 $ 34 11223455514,,,,,,,,,,,00112356724 11123400000116745 705677700003668827 24355688 - $ 1238 ,,,,5558 2222234670044 39000002359003818000002556 ----- $ 35 111234455535,,,,,,,,,,,,112467888900 111335770000011367090000077800003356680000000458 $ 35 112455556655 ,,,,,,,,,,,,001225788807 113455770000022699040000005700000009990500000045 TOTAL ADMINISTRATIVE $ 115,918 $ 108,010 $ 19,728 $ 127,738 $ 138,580 Operations & Maintenance Ground Maintenance IFLLLERRrliaaaeeeerknncpclidlgddeataa r issMOirtmiccscipaaao e&eppinndree tM aR W--et enaCCiaopiaoontnanenntiscrrett eMirsnnaagacnentcnaecgyement $ 1 11221 1500138 ,,,,,,,050000 5 0000042 0000000 - $ 18 23566903,,,,,,,,223378360022254600179909 $ 1 1112346 ,,,,,,,0122687 60457793700013941 $ 1 11110 35700120,,,,,,,,005000340000044000000003 $ 1 111111 35001588,,,,,,,,000000050000004200000000 TOTAL GROUND MAINTENANCE $ 189,060 $ 127,645 $ 31,638 $ 159,283 $ 190,560 Anabelle Island Community Development District Adopted Budget General Fund Page 2 Description AFBdYuo 2dp0gt2eet5d Ac7tu/a3l1s/ T2h5ru Pro2j Mecotendt hNsext Pro9je/c3t0ed/2 T5hru AFBdYuo 2dp0gt2eet6d Anabelle Island Community Development District Adopted Budget General Fund Amenity Center JJIISFPPPPERRAAOHWaannpeooolafeecSonnefatsseccCfpoooicleiiutucticiettAallltlerd es irooCisrCPMirantP aerasrrSioy ehley sc&/n aiiuSCEnr etaa B Mice&Dp mavtnmllSerM rprSMe eaetvMioideuclwintcIiinalnos pecataLietsasreilpneinrsnacltn/titeceeIeainenorsnnsarnacenisneg cFaceeteieosn $ 111111 122447004556 ,,,,,,,,,,,,000555000000 2558 0000070000000000 0000010000000000 -- $ 11 13478902,,,,,,,,00137805 8144489003157789003 --------- $ 112222235 ,,,,,,,,, 000555556 112358 000000005000568 000000009000007 --- $ 1111 1112235790025,,,,,,,,,,,,,0002555880005 12500000124900080050000057790008000 -- $ 11111 111222477900126 ,,,,,,,,,,,,,,,000000055500788 25 00000000050044500 00000000000000000 - TOTAL AMENITY CENTER $ 103,571 $ 57,572 $ 25,355 $ 82,927 $ 99,680 TOTAL EXPENDITURES $ 408,550 $ 293,226 $ 76,721 $ 369,947 $ 428,820 Other Sources/(Uses) Interlocal Transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - EXCESS REVENUES (EXPENDITURES) $ (0) $ (15,783) $ 15,783 $ - $ - Page 3 RepresentscostsrelatedtotheDistrict’sinformationsystems,whichincludebutarenotlimitedtovideoconferencingservices, cloud storage services and servers, security, accounting software, etc. FuRpleoplorriadedsase,Sn httaostsutthtineesgc. oaTnshtdse dsaoesmssoeacriinva itrceeednsewiwnitcahllusmd, weonesbiittsoeirtpeine brgafoacnrkmdupmasna,c ieenttcaa.sinseinsgsmtheenDtsis,tsreiccut’rsitwyeabnsditeficrreewataelldminaianctceonradnacnec,euwpditahteCsh,dapotceurm1e8n9t, sCuhpaeprtveris1o9r 0fo,rT thheeF tliomreid daevStoatteudt etos, Dailslotrwicst ebaucshinBeosasr adndm memeebteinrgtso. receive$200permeetingnottoexceed$4,800peryearper FICA Taxes Represents the Employer’s share of Social Security and Medicare taxes withheld from the Board of Supervisors checks. oTpheerDatisintrgi ecxtpwenildlilteuvryesa dNuornin-Ag dthVe aFliosrceaml Yaesasre. Tsshme eanssteosnsmalelnstosl dwailnl dbep claotltleecdtepda rbcye ltshew Citlahyin CtohuenDtyis Ttraixc Ctoinlleocrtdoerrs tOoffpicaey.forthe Interest The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Supervisors Fees Developer Contribution The District will collect from Developer for unplated lot of the district. Special Assessments Anabelle Island Community Development District Budget Narrative Fiscal Year 2026 REVENUES Engineering TmheeetDinisgtsr, ircetvwieiwll ibnevporicoevsi,d eitncg.generalengineeringservicestotheDistrict,e.g.,attendanceandpreparationformonthlyboard Attorney ETGxohhveiebrDitni s"mAtre"in cottfa tlrhMeec aMeniavangeaesgmeMemnaetnnaStge Aermvgrieceneetsm,,LeAnLctCc..ouTnhteinbgudangedteAddammionuisnttrafotirvethesefrisvciaclesyeaarsispabratseodfoanMthaencaogenmtreancttedAgfereesemouentltinewitihn Annual Audit pTGlrhuaesu DaanisnttidcriiAcptsastieosdcr iieanqtceursie.raeTsdhee.tobcuodngdetuecdtaamnoanunnutafolrauthdietfoisfciatslyfienaarnicsiablarseecdorodnscboyntarnacInteddepfeeensdfernotmCetrhteifipedePvuiobuliscyAecacrouenngtianggemFiernmt Assessment Roll Administration aTwnhhneiuleDa uilsnmtprailcianttttheenadsa ancscoseensatsrnmadcetdneedtbswt msiatehyrvbGieco cevoealrslenscemtsesednm dteainrletMsc.talnAya sbgsyeem sDseimsntterniSctetsr avonincde/psol,arLt btLeyCd Cfoloorutnsthtayer Teceacrxot Cilfloieclclatetecidotonbrya.nadgrceoelmlecetnitonwoitfhthCleayDiCstoruicntt’ys Dissemination Agent aTRdehdpeiotDiroitsntrareliq cruteiphroeardstcibnoygn trthreaeqcuStieercdeumwrietintyhtsaG nfoMdrSE u,xnLc-LhrCaanttegodea bCcootnmadsm itsihssesuieDosin.ssienmoirndaetriotnoAcgoemntplfyorwthitehDRiustleric1t5t(oc)p(2r)e-p1a2r(ebt)h(5e)A,wnnhuicahlDriseclalotessurtoe Trustee Fees The District bonds will be held and administered by a US Bank Trustee. This represents the trustee annual fee. Management Fees pTrheepDarisattrioicnt ’fsorle mgaolnctohulyn smele,eKtiinlignss,k rieVviaenwW oypker,aPtLinLgC &w millabinetepnraonvcide icnogngternacetrsa,l eltecg.alservicestotheDistrict,i.e.attendanceand Arbitrage Rebate TBohnedDsi.strictisrequiredtoannuallyhaveanarbitragerebatecalculationontheDistrict’sSeriesSpecialAssessmentRevenue Website Maintenance Telephone Information Technology New internet and Wi-Fi service for Office. Postage and Delivery oAtchtuera lcoprorsetsapgeonadnedn/coer.freightusedforDistrictmailingsincludingagendapackages,vendorchecks,budgest,auditreportsand Page 4 Anabelle Island Community Development District Budget Narrative Fiscal Year 2026 Electric Location Meter # Monthly Annual 22Co5904n24ti nBWgloeinncdkcsy iosrla Lnadk Persk Wway 99225599117789 $ 1 9250 $ 11,,14 4442000 Total $ 215 $ 3,000 Reclaimed Water Location Meter # Monthly Annual 222222Co357799124579n013679ti nBDMWWWglaooeiiilnnnlnncadddkcrssssyo ICoooesrrrr lLae LLLaneaaakkdkkke LPeeesassa Tn rWWekerwaaryyaacye AAAAAA000000000000000000555556122299114445226669133346 $ 11136 802555000005 $ 11147 ,,,,, 22488 5900046460000000 Total $ 1,455 $ 18,000 Repairs & Maintenance Field Operations Management Vendor Description Monthly Annual GMS, LLC Management Fees $ 1,250 $ 15,000 Landscape - Contract Service Monthly Annual PPAMhhmuaalesscneeh iIItBAy Center $ 134,,,011178334 $ 11530486,,,,002107850686 Total $ 8,370 $ 118,520 ceTDomihsneattrirDlisaci.sctttroSirecsrt,vimiscoecnsointsotruracinchtgeadosfwultaitinlhidtyGscoaavcpceeronuamnntedsn,talaatltkeMendamnBaagioneatmrednenamntecSeeet.irnvSgiescreavsn,icdLeLrseCctteooivpienraconlvudiddreeesowpnoeseniktdelytfoiesplidtreompinaenrstapygeecomtwioennnetsr,opmfhceooennteitnrcgaasclltsswafinothdr Clay Electric provides for electric services for the District. The cost of electric associated with the folowing accounts: Cmoestterosf:reclaimedirrigationservicefromClayCountyUtilityAuthorityusedbythedistrict.TheDistricthasthefollowing Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year. rTehmeoDvisatlsr,i ctrteies tcroimntmrainctgesd, awdditihtioanUanl miteudlcLhainngd aSnedr vniecwes p(rUoLjeScOtsp aenrdat rinepg,laLcLeCm)etnotms.aintainthecommonareasoftheDistrict,tree Expenditures – Ground Maintenance Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising oTfh gee nDeisrtarl iccitr cisu l raetiqouni.red to advertise various notices for monthly Board meetings and other public hearings in a newspaper Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Due, Licenses & Subscriptions The District is required to pay an annual fee to the Florida Department of Commerce for $175. Other Current Charges This includes monthly bank charges and any other miscellaneous expenses that incur during the year. Office Supplies Printing Insurance General Liability iTnhseuDraisntcrei ccto'sveGreangeer taol Lgoiavbeirlintym&enPtualb aligceOncffiiecsia. TlshLei aabmiloituynItn bsuudrgaentceed proeplirceysiesnwtsi tthhea eqsutiamlifaiteedde pnrteitmyituhmat.specializesinproviding Expenditures - Administrative (continued) Page 5 Anabelle Island Community Development District Budget Narrative Fiscal Year 2026 Landscape - Contingency Lake Maintenance Irrigation Repairs Expenditures – Amenity Center Insurance Internet Electric Location Meter # Monthly Annual 2Co35n5ti nDgaellnacsy Creek Ln 9259177 $ 720 $ 8,6 34600 Total $ 9,000 Water & Sewer/Irrigation Location Meter # Monthly Annual 22Co3355n55ti nDDgaaellllnaacssy CCrreeeekk ILrnr iAgmateionnity Cntr AA0000006600774401 $ 145500 $ 15,,48 3000000 Total $ 600 $ 7,500 Refuse Service Access Cards Janitorial Maintenance Janitorial Supplies Pool Maintenance Pool Chemicals Pool Permit Facility Maintenance Repairs & Maintenance Special Events Holiday Decorations Office Supplies Pest Control Represents estimated costs for the District to host special events for the community through the Fiscal Year. Represents estimated costs for the District to decorate the Amenity center for the holidays. Office supplies for the Amenity Center. Estimated costs for Internet in the Amenity Center. Clay Electric provides for electric services for the District. The cost of electric associated with the folowing accounts: Expenditures – Ground Maintenance (continued) The district has contracted with Harvey Pest Management for monthly pest control services amd termites services. Estimated cost to maintain the Amenity swimming pools. sTwheimDmisitnrgic ptowoli.llcontractwithlocalcompanytoprovidechemicals necessaryfor themaintenanceoftheAmenityCenter Represents Permit Fees paid to the Department of Health for the swimming pool. lTahkeesd,i asstr wicetlhl aass fcoorn rtersaecrtevdatwiointh sGerMvSicLesL Cfofro dritshtreiacdt mfaciniliisttiersa tainodn mofaminatienntaenncaen ocef tchoen rtercarcetastfioorn sawcciemsms sinygstpeomo.ls,landscapes,and Any costs related to miscellaneous repairs and maintenance that occur during the fiscal year. Estimated costs for irrigation by the district for water, sewer and irrigation. Estimated cost for refuse removal service. Entry cards are issued to all CDD residents for facility access. Estimated costs for janitorial services for the Amenity Center. Estimated costs for janitorial for janitorial supplies for Amenity Center. The District is under contract with The Lake Doctors, Inc. for the maintenance of the 12 ponds at the District. Estimated miscellaneous irrigation maintenance and repair costs. gCToehvneeteDrrnis.mtreinctt'aslapgreonpceiersty.TInhseuarmanocuenptboulicdygeitsedwritehprFelosernidtasIthnseuersatinmceatAedllipanrecme,iFuImAfsoprecpiraolipzeerstiyninprsouvraidnicnegrienlsauterdantcoetchoevAemraegneittyo Estimated costs for other landscape maintenance incurred by the District. Page 6 Description AFBdYuo 2dp0gt2eet5d Ac7tu/a3l1s/ T2h5ru Pro2j Mecotendt hNsext Pro9je/c3t0ed/2 T5hru AFBdYuo 2dp0gt2eet6d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtpslus (1) $ 1334 246,,,028046057 $ 13 134377,,,134534467 $ 85 0 -- $ 13 134477,,,034034467 $ 1345 226,,,089026008 TOTAL REVENUES $ 483,111 $ 497,938 $ 850 $ 498,788 $ 501,788 EXPENDITURES: IIPnnrttineerrceeipssatt lEE Exxxpppeeennnssseee 15 5/1/11 $ 111003077,,,099033000 $ 111003077,,,099033000 $ --- $ 111003077,,,099033000 $ 111003566,,,011077055 TOTAL EXPENDITURES $ 345,860 $ 345,860 $ - $ 345,860 $ 347,350 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 345,860 $ 345,860 $ - $ 345,860 $ 347,350 EXCESS REVENUES (EXPENDITURES) $ 137,251 $ 152,078 $ 850 $ 152,928 $ 154,438 (1)Carry Forward is Net of Reserve Requirement $ 104,353 Anabelle Island Community Development District Adopted Budget Debt Service Series 2022 Special Assessment Revenue Bonds Interest Due 11/1/26 Page 7 Period OuBtsatlaanndceing Coupons Principal Interest AnSneuravl iDceebt 000000000000000000000000000111111111111111111111111111111111111111111111111111111555555555555555555555555555/////////////////////////////////////////////////////000000000000000000000000000000000000000000000000000000111111111111111111111111111111111111111111111111111111///////////////////222222222333333333333333333334444444444444444444455555000000111111222223333444455555666666777777888888999999 $ 111111222222223333333333444444444444555555555555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000011112222222233334444555566666677778888888899 336699000000001122334444445555666666777777888888999999446677000000000000000000005555555555555555555555555555005555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 222223333333333333333333333333333334444444444444444444......................................................00000000000000000001111111111555555555555555555557777700000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% $ 111111111111122222222223333001122233444445556667788999000000000000055555555555555,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 11111111 1111223333444455556666667777778888889999999900000000 660000111111222233334444555555666677778888889900224466,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,88001111222222333333555555557777888888888899991122334400000000000000000000112222333344555566667788885566779900000000000000000000000003333555555888888888833333355 $ 3333333333333333333333333344444444444444444444445555 11234555666666788888999999 3,,,,,,,,,,,,,,,,,,,,,,,,,,00011224445556666666677999400000000000002223455777789700000000000000005555555555,3..........................000000000000000000000000005000000000000000000000000000 Total $ 5,810,000 $ 3,593,280 $ 9,403,280 Anabelle Island Community Development District AMORTIZATION SCHEDULE Debt Service Series 2022 Special Assessment Revenue Bonds Page 8 Neighborhood UOn&itMs B2Uo0nn2itd2ss FY 2026 FY 2025 Increase/ (decrease) FY 2026 FY 2025 Increase/ (decrease) SF - Tax Roll 369 369 $800.00 $800.00 $0.00 $1,000.00 $1,000.00 $0.00 LLGDNeerieorsstsses A::sc CDstA sBoiessimsscleslom ms-us Uimensnnsteiptonslntas tfteeeds 24..0000%% $$22$179$1557,,,,24890008$00488.....0000000000 $$22$179$1557,,,,24890008$00488.....0000000000 $$$$$00000.....0000000000 $$33$146$7469,,,,30788066$00000.....0000000000 $$33$146$4679,,,,03780668$00000.....0000000000 $$$$$00000.....0000000000 Annual Maintenance Assessments Annual Debt Assessments Anabelle Island Community Development District Non-Ad Valorem Assessments Comparison 2025-2026