Willow Creek II	
Community Development District	

Adopted Budget	
FY 2025/2026	

Table of Contents

1-2		General Fund

3-4		Exhibit A - Shared cost

5-8		Narratives

Willow Creek II	
Community Development District	
Adopted Budget	
General Fund	

REVENUES:

Special Assessments - On Roll	$	-	$	-	$	-	$	-	$	-	
Developer Contribution	586,594	237,255	115,965	353,220	825,696	
Interlocal-Governmental Revenue**	113,241	44,423	26,762	71,184	139,053	
Clubhouse Revenue	-	250	-	250	-	

TOTAL REVENUES	$	699,834	$	281,928	$	142,727	$	424,654	$	964,749	

EXPENDITURES:

Administrative						
Engineering	$	20,000	$	6,234	$	13,766	$	20,000	$	20,000	
Attorney	20,000	43,620	12,000	55,620	40,000	
Annual Audit	4,900	-	4,900	4,900	4,900	
Assessment Administration	2,500	-	-	-	2,500	
Arbitrage Rebate	-	-	-	-	550	
Dissemination Agent	2,500	-	-	-	2,500	
Trustee Fees	-	-	-	-	4,000	
Management Fees	36,000	16,742	12,000	28,742	36,000	
Property Appraiser	150	-	-	-	150	
Information Technology	1,000	465	333	798	1,000	
Website Maintenance	2,000	930	667	1,597	2,000	
Postage & Delivery	800	3	5	8	800	
Insurance General Liability	5,000	-	-	-	8,879	
Printing & Binding	500	10	40	50	500	
Legal Advertising	15,000	12,509	2,000	14,509	5,000	
Other Current Charges	1,000	73	280	353	1,000	
Office Supplies	100	-	25	25	100	
Dues, Licenses & Subscriptions	175	175	175	350	175	
Fist Quarter Operating Capital	-	-	-	-	253,160	
TOTAL ADMINISTRATIVE	$	111,625	$	80,760	$	46,191	$	126,952	$	383,214	

Operations & Maintenance
Field Expenditures

Field Management	$	13,000	$	4,406	$	3,304	$	7,710	$	13,212	
Irriagion Maintenance	4,800	281	750	1,031	4,800	
Landscape Maintenance	110,000	63,257	12,085	75,342	176,340	
Mulch	40,000	625	-	625	45,000	
Pest Control	1,000	410	195	605	1,000	
Lake Maintenance	22,200	5,340	4,005	9,345	16,020	
Wetlands/Preserves	5,000	-	-	-	5,000	
Pressure Washing	5,000	325	4,675	5,000	5,000	
Contingency	10,000	-	-	-	10,000	

TOTAL FIELD EXPENDITURES	$	211,000	$	74,644	$	25,014	$	99,658	$	276,372	

Willow Creek II	
Community Development District	
Adopted Budget	
General Fund	

Amenity *						
Management Fees	$	82,211	$	27,404	$	20,553	$	47,956	$	82,200	
Access Control	2,867	344	258	602	2,867	
Alarm Monitoring	1,638	-	410	410	1,020	
Pool Monitoring	1,000	-	250	250	1,020	
Utility - Electric	27,847	8,556	6,000	14,556	22,800	
Utility - Water & Sewer	20,066	5,575	2,400	7,975	7,200	
Cable/Internet Services	3,686	751	556	1,307	2,220	
Telephone	3,522	-	-	-	-	
Property Insurance	19,636	-	-	-	14,861	
Landscape Maintenance	26,823	5,220	3,915	9,135	15,660	
Landscape Replacement	4,095	-	-	-	4,095	
Pest Control	819	-	390	390	780	
Pool & Spa Maintenance	34,399	8,000	6,000	14,000	24,000	
Repairs and Maintenance	10,000	-	5,000	5,000	29,485	
Janitorial Maintenance	45,000	9,500	7,050	16,550	28,200	
Janitorial Supplies	2,252	-	563	563	2,252	
Office Equipment Maintenance	2,662	-	666	666	2,662	
Office Supplies/Clubhouse Supplies	4,000	123	1,000	1,123	4,000	
Air Conditioning Maintenance	2,300	-	500	500	2,300	
Fitness Equipment Lease	16,411	-	-	-	-	
Fitness Equipment Maintenance	6,150	-	1,538	1,538	5,324	
Window Cleaning/Pressure Cleaning	5,325	-	5,325	5,325	5,325	
Porter Service	4,400	-	1,100	1,100	4,400	
Trash Collection	800	-	200	200	800	
Special Events	10,000	-	10,000	10,000	18,682	
Holiday Lighting	17,300	-	13,010	13,010	13,010	
Contingency	10,000	-	-	-	-	
Capital Outlay	-	45,890	-	45,890		
Capital Reserve	12,000	-	-	-	10,000	

TOTAL AMENITY *	$	377,209	$	111,363	$	86,682	$	198,045	$	305,163	

TOTAL EXPENDITURES	$	699,834	$	266,767	$	157,888	$	424,654	$	964,749	

EXCESS REVENUES (EXPENDITURES	$	-	$	15,161	$	(15,161)	$	-	$	-	
*Amenity as transferred in February from Willow Creek CDD.	
** Interlocal-Governmental Expense will be prorated from March 2025.	
Developer Contribution	
			Net Assessments	$	825,696	
		Collection Fees & Discounts (6%)		52,704 	
			Gross Assessments	$	878,400	
				No. of Units	976	
			Per Unit Assessments (Net)	$	846.00	
		Per Unit Assessments (Gross/tax bill))	$	900.00	

	
Adopted Budget
FY 2025
23.91%

$	-
-
-		

Description		

Willow Creek	
		II CDD	

Special Assessments - On Roll		

$	-	
Special Assessments - Direct		-	
Developer Contribution		-	
Interlocal-Governmental Revenue		71,184	
Carry Forward Surplus		-	
TOTAL REVENUES	$	-	$	71,184	

Administrative			
Supervisor Fees	$	-		
FICA Taxes	-		
Engineering	-		
Attorney	-		
Annual Audit	-		
Assessment Administration	-		
Arbitrage Rebate	-		
Dissemination Agent	-		
Trustee Fees	-		
Management Fees	-		
Property Appraiser	-		
Information Technology	-		
Website Maintenance	-		
Postage & Delivery	-		
Insurance General Liability	-		
Printing & Binding	-		
Legal Advertising	-		
Other Current Charges	-		
Office Supplies	-		
Dues, Licenses & Subscriptions	-		
TOTAL ADMINISTRATIVE	$	-		
Operations & Maintenance			
Field Expenditures			
Field Management	$	1,843	$	7,707	
Utilities - Electric	-	-	
Utilities - Streetlights	-	-	
Utilities - Water & Sewer	-	-	
Irriagion Maintenance	246	1,031	
Landscape Maintenance	18,015	75,342	
Mulch	149	625	
Pest Control	145	605	
Lake Maintenance	2,235	9,345	
Wetlands/Preserves	-	-	
Pressure Washing	1,196	5,000	
Contingency	-	-	
TOTAL FIELD EXPENDITURES	$	23,829	$	99,655	

	
		
Adopted		
Budget		
FY 2026	Willow Creek II CDD	
23.91%		
$	-	$	-	
-	-	
-	-	
-	139,053	
-	-	
$	-	$ 139,053	

$	-	

$	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
-	-	
$	-	$	-	

$	3,159	

$	13,212	
-	-	
-	-	
-	-	
1,148	4,800	
42,165	176,340	
10,760	45,000	
239	1,000	
3,831	16,020	
1,196	5,000	
1,196	5,000	
2,391	10,000	
$	66,085	$ 276,372	

	
Estimated Budget
at Buildout	

$	274,104
- 765,175
-
-	
$ 1,039,279	

$	-
- 10,000
30,000
4,900
2,000
550
2,675
5,000
38,934
150
1,000
1,605
1,200
7,575
500
1,000
1,220
100
175	
$	108,584	

$	27,682
4,800
80,000
1,200
4,800
180,000
- 1,000
22,000
30,000
10,000
105,000	
$	466,482	

			
	Adopted		
	Budget		
Description	FY 2025	Willow Creek II CDD	
	23.91%		

Amenity 			
Management Fees	$	11,467	$	47,956	
Access Control	144	602	
Alarm Monitoring	98	410	
Pool Monitoring	60	250	
Utility - Electric	3,481	14,556	
Utility - Water & Sewer	1,907	7,975	
Cable/Internet Services	313	1,307	
Telephone	-	-	
Property Insurance	-	-	
Landscape Maintenance	2,184	9,135	
Landscape Replacement	-	-	
Pest Control	93	390	
Pool & Spa Maintenance	3,348	14,000	
Repairs and Maintenance	1,196	5,000	
Janitorial Maintenance	3,957	16,550	
Janitorial Supplies	135	563	
Office Equipment Maintenance	159	666	
Office Supplies/Clubhouse Supplies	268	1,123	
Air Conditioning Maintenance	120	500	
Fitness Equipment Lease	-	-	
Fitness Equipment Maintenance	368	1,538	
Window Cleaning/Pressure Cleaning	1,273	5,325	
Porter Service	263	1,100	
Trash Collection	48	200	
Special Events	2,391	10,000	
Holiday Lighting	3,111	13,010	
Contingency	-	-	
Capital Outlay	10,973	45,890	
Capital Reserve	-	-	
TOTAL AMENITY	$	47,355	$ 198,045	
			
TOTAL EXPENDITURES	$	71,184	$ 297,700	

	
		
Adopted		
Budget		
FY 2026	Willow Creek II CDD	
23.91%		

$	19,655	

$	82,200	
686	2,867	
244	1,020	
244	1,020	
5,452	22,800	
1,722	7,200	
531	2,220	
-	-	
3,553	14,861	
3,745	15,660	
979	4,095	
187	780	
5,739	24,000	
7,050	29,485	
6,743	28,200	
538	2,252	
637	2,662	
956	4,000	
550	2,300	
-	-	
1,273	5,324	
1,273	5,325	
1,052	4,400	
191	800	
4,467	18,682	
3,111	13,010	
-	-	
2,391	10,000	
-	-	
$	72,969	$ 305,163	
		
$ 139,053	$ 581,535	

	
Estimated Budget
at Buildout	

$	100,000
2,867
1,638
12,831
27,847
20,066
3,686
3,522
19,636
26,823
4,095
819
34,399
29,485
50,000
2,252
2,662
6,962
2,293
6,143
5,324
4,423
819
12,285
18,682
40,000
12,655
12,000
-	
$	464,214	
	
$ 1,039,279	

REVENUES	

Developer Contribution	
The District entered into a funding agreement with the developer to fund all general operating expenditures for the Fiscal Year	
Interlocal-Governmental Revenue	
Interlocal & Cost Share Agreement with Willow Creek CDD to reimburse for Field and Amenity expeditures 23.91%.	

Expenditures - Administrative	

Engineering	
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.	
Attorney	
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Dissemination Agent	
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.	
Trustee Fees	
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-North Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Property Appraiser	
The Brevard County Board of Commissioners provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Board of Commissioners for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for Board of Commissioners costs was based on a unit price per parcel.	
Information Technology	
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by GMS-NF, LLC.	
Website Maintenance	
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-NF, LLC and updated monthly.	
Postage and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	

Expenditures - Administrative (continued)	
Insurance General Liability	
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	
Printing and Binding	
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising	
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of	
Other Current Charges	
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Office Supplies	
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.	
First Quarter Operating Captial	
To pay invoices for the 1st quarter of the Fisca Year.	

Expenditures – Field	

Field Management				
The District has contract GMS-NF, LLC, to manage and operate the district.	
Description	Vendor	monthly	Total	
Field operations	GMSNF, LLC	$1,101	$13,212	
Irrigation Maintenance				
Cost to maintain the irrigation system throughout the district.				
Landscape Maintenance				
The district has contract with Robert's Lawn Service for a monthly fee of $16,000.	
Description	Vendor	monthly	Total	
Lawn Maintenance service (38)	Robert's Lawn	$11,695	$140,340	
Monthly irrigation checks	Robert's Lawn	900	10,800	
Mulch (2)	Robert's Lawn	1,500	18,000	
Annual Flowers (3)	Robert's Lawn	150	1,800	
Entrance Turf and Shrub fertilizer (4)	Robert's Lawn	450	5,400	
Total		$14,695	
$176,340	
Mulch				
The district has contract with Weber Landscaping to maintain the mulch through out the district.	
Pest Control				
Cost for pest control throughout the district’s common area.				
Lake Maintenance				
The district has a proposal with Solitude Lake Management for maintenance of algae, border grass and invasive exotic plant control for 2 lakes.	
Description	Vendor	monthly	Total	
Lake Management	Solitude Lake Mgmt.	$1,335	$16,020	
Wetlands/Preserves				
Cost for wetlands/preserves maintenance.				

Expenditures – Amenity				
Pressure Washing				
Cost to pressure wash district’s common area infrastructure.				
Contingency				
Any other miscellaneous expenses that are incurred during the year.				
Management Fees				
The District contracted CALM II to manage the Amenity for 32 hours per week.	
Description	Vendor	monthly	Total	
Amenity Mgmt.	CALM II	$6,850	$82,200	
Access Control				
The District contracted with Strada Security to monitor the Amenity.				
Description	Vendor	monthly	Total	
Security System Montoring at Amenity Center	Strada Security	$86	$1,032	
Contingency	Strada Security		$1,835	
	Total	$86	
$2,867	
Alarm Monitoring				
Cost for fire alarm monitoring.				
Utilities - Electric				
FPL electric meters for the Clubhouse and pool.				
Location	Vendor	monthly	Total	
1756 Pecorino Ct Clubhouse	FPL	$600	$7,200	
1756 Pecorino CT Pool	FPL	$1,300	$15,600	
	Total	$1,900	$22,800	
Utilities - Water and Sewer				
Cost for water and sewer at the Clubhouse.				
Location	Vendor	monthly	Total	
1756 Pecorino Ct	City of Titusville	$600	$7,200	
Cable/Internet Service				
Cost for cable/TV and internet service at the Clubhouse.				
Location	Vendor	monthly	Total	
1756 Pecorino Ct	Spectrum	$185	$2,220	
Property Insurance				
The District's Property Liability Insurance policy is with Florida Insurance Alliance. Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies	
Landscape Maintenance				
The District contracted Weber Environmental Service to maintain the lawn through the amenity area.	
Description	Vendor	monthly	Total	
Lawn Maintenance service (38)	Robert's Lawn	$1,305	$15,660	

Landscape Replacement		
The District contracted Weber Environmental Service replace seasonal flowers, mulch, and trees		

Expenditures – Amenity (continued)				
Pest Control				
The District contracted Massey Services for pest control around the clubhouse.	
Description	Vendor	Quarterly	Total	
Pest control	Massey Services	$195	$780	
Pool & Spa Maintenance				
The District contracted with Loggins Pools LLC to maintain the pool 3 times weekly to vacuuming, scrubbing walls, scrubbing tiles, netting debris, emptying skimmer and baskets and cleaning filters.	
Description	Vendor	monthly	Total	
Pool service	Loggins Pools LLC	$2,000	$24,000	
Repairs and Maintenance				
Cost for general repairs and maintenance of the clubhouse.				
Janitorial Maintenance				
The District contracted Clean Star Services of Central Florida Inc to clean the Kich, bar area, Gym, drinking fountains, exterior patio, exterior pool area.	
Description	Vendor	monthly	Total	
Cleaning service 3 times a week	CSS	$2,300	$27,600	
Trash collection twice a week	CSS	$50	$600	
	Total	$2,350	$28,200	
Janitorial Supplies		
Cost for cleaning supplies.		
Office Equipment Maintenance		
Cost for office equipment maintenance.		
Office/Clubhouse Supplies		
Cost for office/clubhouse supplies.		
Air Conditioning Maintenance		
Cost for the clubhouse A/C unit.		
Fitness Equipment Lease		
Cost to lease fitness equipment.		
Fitness Equipment Maintenance		
Cost for equipment maintenance.		
Window Cleaning/Pressure Cleaning		
Cost to cleaning and pressure wash windows and clubhouse infrastructure.		
Porter Service		
Cost for repairing, cleaning, hand cleaning trash, and litter, disinfecting areas when needed.		
Trash Collection		
The District will contract with a waste management company to collect the trash at clubhouse.		
Special Events		
Cost for special events		
Holiday Lighting		
Cost for Holiday Lighting at Clubhouse.		
Contingency		
Any other miscellaneous expenses that are incurred during the year.		
Capital Reserves		
Capital Reserve for future projects.