Wynnfield Lakes Community Development District

May  20, 2020

Wynnfield Lakes
Community Development District
475 West Town Place, Suite 114, St. Augustine, Florida 32092 Phone: 904-940-5850 - Fax: 904-940-5899

May 13, 2020
Board of Supervisors Wynnfield Lakes Community Development District
Dear Board Members:
The Board of Supervisors meeting of the Wynnfield Lakes Community Development District will be held Wednesday, May 20, 2020 at 6:00 p.m. using Zoom communications media technology. Following is the advance agenda for this meeting:

Roll Call
Audience Comments
Approval of Minutes of the April 29, 2020 Special Meeting
Coastal Kicks Soccer
2019-2020 Annual Report
2020-2021 Proposal
Consideration of Resolution 2020-03, Approving the Proposed Budget for Fiscal Year 2021 and Setting a Public Hearing Date for Adoption
Consideration of Lake Maintenance Proposals
Staff Reports
District Counsel
District Engineer
District Manager – Report on the Number of Registered Voters (1,053)
Operations Manager
Amenity Manager
Audience Comments / Supervisors’ Requests
Other Business
Financial Reports
Approval of Check Register
Balance Sheet & Income Statement
Special Assessment Receipt Schedule
Next Scheduled Meeting – July 22, 2020 @ 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, FL 32224
Adjournment

Enclosed under the third order of business for your review and approval is a copy of the minutes from the April 29, 2020 special meeting.

1

The fourth order of business is a presentation from Coastal Kicks. Enclosed for your review is the annual report for the 2019-2020 year and the proposal for the 2020-2021 year.

The fifth order of business is consideration of resolution 2020-03, approving the proposed budget for Fiscal Year 2021 and setting a public hearing date for adoption. Copies of the resolution and proposed budget are enclosed for your review and approval.

The sixth order of business is consideration of lake maintenance proposals. Staff is working to obtain proposals. Copies will be distributed under separate cover as they are received.

Enclosed for your review and approval are the check register, balance sheet and income statement, and special assessment receipt schedule.

The balance of the agenda is routine in nature and staff will present their reports at the meeting. In the meantime, if you have any questions, please contact me.

Sincerely,
Daniel Laughlin
Daniel Laughlin District Manager

2

AGENDA

Wynnfield Lakes Community Development District
Agenda

Wednesday	Meeting Via Zoom:
May 20, 2020	Online: https://zoom.us/j/91880914054
6:00 p.m.	Phone: (646) 876-9923
Meeting ID#: 918 8091 4054
www.WynnfieldLakesCDD.net

Roll Call

Audience Comments

Approval of Minutes of the April 29, 2020 Special Meeting

Coastal Kicks Soccer
2019-2020 Annual Report

2020-2021 Proposal

Consideration of Resolution 2020-03, Approving the Proposed Budget for Fiscal Year 2021 and Setting a Public Hearing Date for Adoption

Consideration of Lake Maintenance Proposals

Staff Reports
District Counsel

District Engineer

District Manager – Report on the Number of Registered Voters (1,053)

Operations Manager

Amenity Manager

Audience Comments / Supervisors’ Requests

Other Business

Financial Reports
Approval of Check Register

Balance Sheet & Income Statement

Special Assessment Receipt Schedule

Next Scheduled Meeting – July 22, 2020 @ 6:00 p.m. at the University of North Florida, University Center, 12000 Alumni Drive, Room 1090, Jacksonville, FL 32224

Adjournment

MINUTES

MINUTES OF MEETING
WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT

The special meeting of the Board of Supervisors of the Wynnfield Lakes Community Development District was held Wednesday, April 29, 2020 at 6:00 p.m. using Zoom media technology pursuant to Executive Orders 20-52 and 20-69 issued by Governor DeSantis on March 9, 2020 and March 20, 2020 respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes.

Present and constituting a quorum were:

Dr. Kristi Sweeney	Chairman
Luis Diaz-Rodriguez	Vice Chairman
Claire Marsh	Supervisor
Kate Priddy	Supervisor
Sharon Thomaszfski	Supervisor Also present were:
Daniel Laughlin	District Manager
Jason Walters	District Counsel
Don Craig	District Engineer
Chris Hall	Riverside Management Services
Lance Faiman	Riverside Management Services

The following is a summary of the discussions and actions taken at the April 29, 2020 meeting. A copy of the proceedings can be obtained by contacting the District Manager.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Laughlin called the meeting to order at 6:05 p.m.

SECOND ORDER OF BUSINESS	Audience Comments
There being no audience members present, the next item followed.

April 29, 2020	Wynnfield Lakes CDD

THIRD ORDER OF BUSINESS	Approval of Minutes of the January 15, 2020
Meeting

On MOTION by Ms. Priddy seconded by Dr. Sweeney with all in favor the minutes of the January 15, 2020 meeting were approved as presented.

FOURTH ORDER OF BUSINESS	Update on Refurbishment of the Splash Pad
Mr. Hall informed the Board the refurbishment is completed with exception to the new flat slide which should be ready by the end of the week following the meeting. Mr. Hall also informed the Board there have been some minor marcite issues in the pool and Crystal Clean is investigation the problem.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2020-02,
Adopting an Internal Controls Policy
Mr. Walters stated on an annual basis as required by statute we have all of our financials audited by a certified CPA firm that is independent from anyone else associated with the District. There is some language that has been added to the statutes regarding having an internal controls policy, so we’ve included that guidance from the auditors to conform with the statutory requirements. This is something we’ve done for years, but we wanted to memorialize that by resolution and we will continue to have all of our financials audited on an annual basis.

On MOTION by Mr. Diaz-Rodriguez seconded by Ms. Marsh with all in favor Resolution 2020-02 was approved.

SIXTH ORDER OF BUSINESS	Discussion on the Fiscal Year 2021 Budget
Mr. Laughlin stated this is for discussion purposes. Our next meeting in a few weeks will be the budget approval. We do not have an increase of assessments proposed currently.
Ms. Thomaszfski asked about the increase in the landscaping line. Mr. Hall responded the increase was a cost of living increase for the year. Mr. Laughlin noted he would look into the original proposal to investigate whether the company listed proposed annual fees for only the year in which the proposal was submitted, or if numbers for future years were given.

2

April 29, 2020	Wynnfield Lakes CDD

Mr. Diaz-Rodriguez questioned whether Goose Masters has been effective. Mr. Hall informed the Board that Goose Masters is on their third year of service and the cost of the service will be decreasing for FY21. Mr. Laughlin noted the service could be discussed further at the May meeting if necessary and the budget will be adjusted to note the decrease.

SEVENTH ORDER OF BUSINESS	Staff Reports
District Counsel
Mr. Walters updating the Board following the Governor’s latest press conference at 5:00 on April 29, 2020 on the COVID-19 pandemic stated, it appears the game plan for Florida is a softening of some of the restrictions beginning on Monday. There were no changes to his stay at home order or directives related to bars, gyms, or personal services. Obviously, we operate a fitness facility, so we’ve been monitoring the directives and press conferences and everything else and I expect we will have a summary with some guidance for facilities that we will be able to issue tomorrow, but my initial blush at this is it won’t change a whole lot for us. There are still some pretty stiff restrictions that we will have to navigate. He did not give a direct timeline on moving from a phase one to a phase two and what that would look like. I think the approach is to start with phase one and then monitor and see how things unfold and make decisions from there. We will keep the Board and staff informed.
District Engineer
There being nothing to report, the next item followed.
District Manager
There being nothing to report, the next item followed.
Operation Manager - Memorandum
Mr. Hall gave an overview of the memorandum included in the agenda package and presented to the Board a proposal to repair the concrete surface underneath the tennis court and install posts on the tennis court for a total of $1,000 to coincide with the previous approved proposal for resurfacing of the tennis court.

On MOTION by Dr. Sweeney seconded by Mr. Diaz-Rodriquez with all in favor the proposal for concrete repair and installation of posts for $1,000 was approved.

3

April 29, 2020	Wynnfield Lakes CDD

Mr. Diaz-Rodriguez expressed concern over the lakes not being maintained. Mr. Hall and Mr. Laughlin stated they would be in contact with the lake maintenance service provide Lake Doctors, Inc. to discuss the issues.
Dr. Sweeney asked if staff could obtain proposals for lake maintenance services from other providers.
Mr. Hall also informed the Board a new downspout would be installed at the amenity center, and landscape enhancements would be installed at various locations in the common areas.
Amenity Manager
Mr. Faiman informed the Board the Spring Fling event was canceled and the facility has been maintained as needed since it’s been shut down due to the pandemic.

EIGHTH ORDER OF BUSINESS	Audience Comments / Supervisor’s Requests
There were no audience members present and no supervisors’ requests.

NINTH ORDER OF BUSINESS	Other Business
There being no other business, the next item followed.

TENTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register
Mr. Laughlin stated there are two check registers included in the agenda package since the last meeting was cancelled. The check register for expenses through March totals
$140,890.75 and the check register for expenses from March through April totals $56,642.22 for an overall total of $197.532.97. Mr. Laughlin noted the March check register includes a transfer from the general fund to the capital reserve fund as well as the down payment for the pool repairs.

On MOTION by Mr. Diaz-Rodriguez seconded by Dr. Sweeney with all in favor the Check Registers were approved.

Balance Sheet & Income Statement
A copy of the balance sheet and income statement was included in the agenda package.
Special Assessment Receipt Schedule

4

April 29, 2020	Wynnfield Lakes CDD

A copy of the assessment receipt schedule was included in the agenda package.

ELEVENTH ORDER OF BUSINESS	Next Meeting Scheduled
Mr. Laughlin stated the next regularly scheduled meeting is May 20, 2020 at 6:00 p.m. UNF is most likely still going to be closed. We might have the option of meeting at a hotel in the area. We will keep everybody in the loop on whether it will be virtual or in person.

TWELFTH ORDER OF BUSINESS	Adjournment

On MOTION by Dr. Sweeney seconded by Ms. Marsh with all in favor the meeting was adjourned.

Secretary/Assistant Secretary	Chairperson/Vice Chairperson

5

FOURTH ORDER OF BUSINESS

A.

COASTAL KICKS SOCCER at WYNNFIELD LAKES
Annual Report 2019-2020

PROGRAMS

Summer Soccer Camp (2019)

Five-day camp Monday July 29th through Friday August 2nd
Minnows (3-4 year olds): 45-minute (9:00-9:45am) session x 5 days = $70; (5) participants.
Morning Camp (5-12 year olds): 3-hour (9-11am soccer; 11:15am-12:00pm pool) session x 5 days =
$120; (13) participants.
Campers used pool for 45 minutes at end of each morning, Wynnfield Lakes provided 1 pool monitor and Coastal Kicks (2) staff present for additional supervision.
Sibling Discount: (4) families took advantage of additional child $10 off.
Scholarship: (2) full cost scholarships were awarded.

Fall Minnows Program (3 to 4-year-olds) (2019)

45 minutes every Wednesday August 21st through October 16th 5:00-5:45pm, 9 sessions at cost of
$130.
Total of (11) participants, (1) group.
Sibling Discount: (1) family took advantage of additional child $10 off.

Fall Soccer Program (5 to 8-year-olds) (2019)

Two days per week: Wednesday Training and Saturday Games (Huffman Boulevard Park)
Every Wednesday August 21st through October 23rd 6:00-7:00pm, 10 sessions.
Total of (23) participants, divided into (2) groups by age.
Every Saturday August 31st through October 26th am, 8 games at Huffman Boulevard Park.
Like "pick-up street soccer", with teams playing 4v4 (ages 5-7) and 7v7 (ages 8-9) and 9v9 (ages 10-12).
Players from all Coastal Kicks Soccer sites joined in to provide sufficient numbers and enhance the playing environment.
Total of (17) participants, 74% of total 23 participants.
Players were strongly recommended to do full 2-day program = $195 (plus $25 for reversible jersey) for the full 2-day program per season.
Players can elect to do only Wednesday training or only Saturday games = $145 per season for just the Wednesday Training or for just the Saturday Games (plus $25 for reversible jersey).
Sibling Discount: (1) family took advantage of additional child $10 off.
Scholarships: (2) partial cost scholarships were awarded.

Winter Minnows Program (3-4-year-olds) (2019-20)

45 minutes Wednesdays December 4th through February 12th 4:30-5:15pm, 9 sessions at cost of $130.
Total of (11) participants, (1) group.
Sibling Discount: (1) family took advantage of additional child $10 off.

Winter Soccer Program (5-9-year-olds) (2019-20)

Two days per week: Wednesday Training and Saturday Games (Huffman Boulevard Park)
Every Wednesday December 4th through February 19th 4:30-5:30pm, 10 sessions.
Total of (22) participants, divided into (2) groups by age.
Every Saturday December 7th through February 22nd am, 8 games at Huffman Boulevard Park.
Like "pick-up street soccer", with teams playing 4v4 (ages 5-7) and 7v7 (ages 8-9) and 9v9 (ages 10-12).
Players from all Coastal Kicks Soccer sites joined in to provide sufficient numbers and enhance the playing environment.
Total of (8) participants, 36% of total 22 participants.
Players were strongly recommended to do full 2-day program = $195 (plus $25 for reversible jersey) for the full 2-day program per season.
Players can elect to do only Wednesday training or only Saturday games = $145 per season for just the Wednesday Training or for just the Saturday Games (plus $25 for reversible jersey).
Sibling Discount: (1) family took advantage of additional child $10 off.
Scholarships: (1) partial cost scholarship was awarded.

Spring Minnows Program (3-4-year-olds) (2020)

Suspended due to COVID-19.
Total of (14) participants, (2) groups, registered.
Soccer-At-Home programming provided on weekly schedule.

Spring Soccer Program (5-9-year-olds) (2020)

Suspended due to COVID-19.
Total of (18) participants, (2) groups, registered.
Soccer-At-Home programming provided on weekly schedule.
Full access to SoccerTech online home soccer training platform provided at Coastal Kicks’ expense for two months.

FIELD USAGE

CDD Usage Fees
Per agreement with CDD Board May 2019: 5% of total net.
Combined payment for Summer, Fall, and Winter 2019: $223.29 paid to Wynnfield Lakes CDD (Check #1760, 12/24/19).
Field size was sufficient to accommodate all registrants and rotate areas used.
Field was well-maintained for our purposes.
No visible damage to the area from overuse.

INSURANCE

Full Certificate of Liability Insurance was purchased for each program with Wynnfield Lakes and Kingdom Management named as Certificate Holder.
Includes $1/$5 million General Liability and $1 million Sexual Abuse or Sexual Molestation Liability.

B.

COASTAL KICKS SOCCER at WYNNFIELD LAKES
Proposal for 2020-2021

PROPOSAL: To continue the current partnership between Coastal Kicks Soccer and the Wynnfield Lakes Community for Summer 2020 through Spring 2021, under all existing operating procedures.

NOTE: Due to the uncertainties surrounding when and how youth soccer programming can return to Wynnfield Lakes, we have provided the most optimistic option for a postponement of our missed Spring season to the late spring/early summer.

PROGRAMS

Rescheduled Spring Minnows Program (3-4-year-olds) (2020)

45 minutes every Wednesday May 20th through July 1st 5:00-5:45pm, 7 sessions.
Group(s) of eight (8) minimum to twelve (12) maximum.
Experienced, professional soccer coaches play fun games that develop the physical literacy needed to play soccer.
If player was fully registered and paid for the Spring, full credits will be offered for this program. Costs will be $100 for the season for new registrants.
Costs cover all professional staff and equipment.
Sibling Discount: additional child $10 off.
Players can add a tee shirt for $10.

Rescheduled Spring Soccer Program (5-9-year-olds) (2020)

Two days per week: Wednesday Training and Saturday Games (Huffman Boulevard Park)
Every Wednesday May 20th through July 1st 6:00-7:00pm, 7 sessions.
Group(s) of eight (8) minimum to twelve (12) maximum, by age 1) 5-6 year-olds, 2) 7-9 year-olds.
Experienced, professional soccer coaches train each group in technical skills and teach game tactics as they play.
Every Saturday May 23rd through June 27th am, 6 games.
Like "pick-up street soccer", with teams playing 4v4 (ages 5-7) and 7v7 (ages 8-9) and 9v9 (ages 10-12).
Players from all Coastal Kicks Soccer sites will join in to provide sufficient numbers and enhance the playing environment.
Experienced, professional soccer coaches recognize and respect the players' need to play without adult intervention, let the kids play, and manage games.
If player was fully registered and paid for the Spring, full credits will be offered for this program. Costs will be $140 for the season for new registrants for the full 2-day program (plus $25 for reversible jersey) or $100 for those who elect to do only Wednesday training or only Saturday.
Costs would cover all professional staff, equipment, and reversible jersey (unless Wednesday Training- only option).
Sibling Discount: additional child $10 off all programs.
Players can add a tee shirt for $10.

Summer Soccer Camp (2020)

Five-day camp Monday July 27th through Friday July 31st.
Minnows (3-4 year olds): 9:00-9:45am, drop off and pick up at soccer field	$75.
Morning Camp (5-12 year olds): 9:00am-12:00pm (9-11am soccer; 11:15am-12:00pm pool), drop off at soccer field and pick up at pool	$150.
Campers use pool for 45 minutes at end of each morning, Wynnfield Lakes provides (1) pool monitor with (2) Coastal Kicks staff present for additional supervision.
Sibling Discount: additional child $10 off.

Fall Minnows Program (3-4-year-olds) (2020)

45 minutes every Wednesday August 19th through October 14th 5:00-5:45pm, 9 sessions.
Group(s) of eight (8) minimum to twelve (12) maximum.
Experienced, professional soccer coaches play fun games that introduce the technical skills needed to play soccer.
Costs will be $140 for the season.
Costs cover all professional staff and equipment.
Sibling Discount: additional child $10 off.
Players can add a tee shirt for $10.

Fall Soccer Program (5-9-year-olds) (2020)

Two days per week: Wednesday Training and Saturday Games (Huffman Boulevard Park).
Every Wednesday August 19th through October 21st 6:00-7:00pm, 10 sessions.
Group(s) of eight (8) minimum to twelve (12) maximum, by age 1) 5-6 year olds, 2) 7-9 year olds.
Experienced, professional soccer coaches train each group in technical skills and teach game tactics as they play.
Every Saturday August 29th through October 17th am, 8 games.
Like "pick-up street soccer", with teams playing 4v4 (ages 5-7) and 7v7 (ages 8-9) and 9v9 (ages 10-12).
Players from all Coastal Kicks Soccer sites will join in to provide sufficient numbers and enhance the playing environment.
Experienced, professional soccer coaches recognize and respect the players' need to play without adult intervention, let the kids play, and manage games.
Players are strongly recommended to do full 2-day program -- Costs will be $195 (plus $25 for reversible jersey) for the full 2-day program per season.
Players can elect to do only Wednesday training or only Saturday games -- Costs will be $145 per season for just the Wednesday Training or for just the Saturday Games (plus $25 for reversible jersey).
Costs would cover all professional staff, equipment, and reversible jersey (unless Wednesday Training- only option).
Sibling Discount: additional child $10 off all programs.
Players can add a tee shirt for $10.

Winter Minnows Program (3-4-year-olds) (2020-21)

Same as Fall 2020 program, adjusted as needed.

Winter Soccer Program (5-9-year-olds) (2020-21)

Same as Fall 2020 program, adjusted as needed.

Spring Minnows Program (3-4-year-olds) (2021)

Same as Fall 2020 program, adjusted as needed.

Spring Soccer Program (5-9-year-olds) (2021)

Same as Fall 2020 program, adjusted as needed.

FIFTH ORDER OF BUSINESS

RESOLUTION 2020-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2020/2021 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Wynnfield Lakes Community Development District (“District”) prior to June 15, 2020, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2020 and ending September 30, 2021 (“Fiscal Year 2020/2021”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WYNNFIELD LAKES COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2020/2021 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set as follows:
DATE:	July 22, 2020
HOUR:	6:00 p.m.

The hearing may be conducted remotely, pursuant to Zoom media technology and/or by telephone pursuant to Executive Orders 20-52, 20-69, and 20-112 issued by Governor DeSantis on March 9, 2020, March 20, 2020, and April 29, 2020, as such orders may be extended, respectively, and pursuant to Section 120.54(5)(b)2., Florida Statutes. In the event that conditions allow the meeting to be held in person, it will be held at the following location:
LOCATION:	 	

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL PURPOSE GOVERNMENT. The District Manager is hereby directed to submit a copy of the Proposed Budget to Duval County at least 60 days prior to the hearing set above.

POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.

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.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 20TH DAY OF MAY, 2020.
ATTEST:	WYNNFIELD LAKES COMMUNITY
DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Proposed Budget	
Fiscal Year 2021	

Wynnfield Lakes	
Community Development District	

May 20, 2020

Wynnfield Lakes	
Community Development District	

TABLE OF CONTENTS

Page #
General Fund

Budget	
Reserve Allocations	
Budget Narrative	

1-2	
3	
4-8	

Debt Service Fund

Series 2014	
Budget	
Amortization Schedule	

9	
10	

Capital Reserve Fund

Budget	11

Wynnfield Lakes
Community Development District										
General Fund	

 Description			Adopted Budget
 	FY 2020			Actual Thru
 	4/30/2020			Projected Next
 	5 Months			Total Projected
 	9/30/2020			Proposed Budget
 	FY 2021		
Revenues											
Interest Income		$300		$230		$70		$300		$300	
Special Assessment - On Roll		$528,955		$526,468		$4,007		$530,475		$528,955	
Clubhouse Income		$2,000		$1,448		$552		$2,000		$2,000	
Total Revenues		 	$531,255 		 	$528,146 		 	$4,629 		 	$532,775 		 	$531,255 	
Expenditures											
Administrative
Supervisor Fees		
$6,000		
$4,000		
$2,000		
$6,000		
$6,000	
FICA Expense		$459		$306		$153		$459		$459	
Engineering Fees		$4,500		$449		$4,051		$4,500		$4,500	
Arbitrage (Grau)		$600		$0		$600		$600		$600	
Trustee Fees (US Bank)		$4,365		$0		$4,800		$4,800		$4,800	
Assessment Roll (GMS)		$5,000		$5,000		$0		$5,000		$5,000	
Attorney Fees (HGS)		$20,000		$4,933		$15,067		$20,000		$20,000	
Dissemination Agent (GMS)		$1,100		$842		$258		$1,100		$1,100	
Annual Audit (Grau)		$3,300		$3,300		$0		$3,300		$3,400	
Management Fees (GMS)		$47,386		$27,642		$19,744		$47,386		$47,386	
Computer Time		$1,000		$583		$417		$1,000		$1,000	
Travel & Per Diem		$100		$0		$100		$100		$100	
Telephone		$125		$108		$142		$250		$250	
Postage		$300		$89		$211		$300		$300	
Printing & Binding		$750		$274		$476		$750		$750	
Meeting Room		$1,290		$430		$860		$1,290		$1,290	
Insurance		$7,097		$6,928		$0		$6,928		$7,621	
Legal Advertising		$1,000		$697		$303		$1,000		$1,000	
Other Current Charges		$4,200		$472		$3,728		$4,200		$4,200	
Office Supplies		$50		$147		$3		$150		$150	
Dues, Licenses & Subscriptions (DCA)		$175		$175		$0		$175		$175	
Total Administrative		 	$108,797 		 	$56,375 		 	$52,913 		 	$109,288 		 	$110,081 	
Maintenance
Insurance (FIA)		
$7,985		
$7,833		
$0		
$7,833		
$8,616	
Field Management (GMS)		$21,630		$12,618		$9,013		$21,630		$22,279	
Amenity Center Management (RMS)		$51,424		$29,997		$21,427		$51,424		$52,967	
Facility Attendants (RMS)		$10,320		$0		$10,320		$10,320		$10,320	
Security Service/Monitoring (Giddens)		$33,250		$18,719		$15,281		$34,000		$34,000	
General Facility Maintenance (RMS)		$21,780		$12,129		$9,651		$21,780		$21,780	
Janitorial Service (RMS)		$8,755		$5,107		$3,648		$8,755		$8,755	
Janitorial Supplies (RMS and Southeastern Paper)		$3,500		$831		$2,669		$3,500		$3,500	
Fitness Center Supplies		$1,000		$381		$619		$1,000		$1,000	
Pool Maintenance (Crystal Clean Pools)		$12,500		$6,300		$6,200		$12,500		$12,500	
Pool Chemicals (Crystal Clean Pools)		$7,000		$1,239		$5,761		$7,000		$7,000	

Page 1

Wynnfield Lakes
Community Development District										
General Fund	

 Description			Adopted Budget
 	FY 2020			Actual Thru
 	4/30/2020			Projected Next
 	5 Months			Total Projected
 	9/30/2020			Proposed Budget
 	FY 2021		

Maintenance-Continued
Landscape Maintenance (Yellowstone)		

$55,904		

$35,452		

$20,452		

$55,904		

$57,900	
Landscape Contingency		$23,700		$1,937		$21,763		$23,700		$23,700	
Lake Maintenance (Lake Doctors)		$10,140		$5,565		$4,875		$10,440		$10,440	
Irrigation Maintenance (Yellowstone)		$3,600		$120		$3,480		$3,600		$3,600	
Repairs & Replacements		$30,000		$14,270		$15,730		$30,000		$30,000	
Electric (JEA)		$16,500		$8,732		$7,768		$16,500		$16,500	
Water & Sewer/Irrigation (JEA)		$25,000		$16,222		$8,778		$25,000		$25,000	
Telephone/Internet & Cable (Comcast)		$3,600		$1,920		$1,440		$3,360		$3,600	
Refuse Service (Republic Services)		$8,400		$5,387		$4,013		$9,400		$9,600	
Stormwater User Fees		$1,140		$0		$1,140		$1,140		$1,140	
Office Supplies / Mailings / Printings		$1,250		$290		$960		$1,250		$1,250	
Permit Fees		$1,500		$951		$550		$1,500		$1,500	
Special Events		$10,000		$4,325		$5,675		$10,000		$10,000	
Recreation Passes		$500		$0		$500		$500		$500	
Reserve Funding-CY		$23,760		$23,760		$0		$23,760		$21,000	
Animal Control		$15,600		$8,255		$7,345		$15,600		$15,600	
Contingency		$12,720		$3,137		$8,954		$12,091		$7,127	
Total Maintenance		 	$422,458 		 	$225,478 		 	$198,009 		 	$423,487 		 	$421,174 	
Total Expenditures		 	$531,255 		 	$281,854 		 	$250,922 		 	$532,775 		 	$531,255 	
Excess Revenues/(Expenditures)		 	$0 		$246,292		($246,293)		($0)		$0	

	FY 2019		FY 2020		FY 2021	
Net Assessment	$528,955.20		$528,955.00		$528,955.19	
Plus Collection Fees & Discounts (7.5%)	$42,888.26		$42,888.26		$42,888.26	
Gross Assessment	$571,843.45		$571,843.45		$571,843.45	

	FY 2020		FY 2021		
Description	No. of Units	Gross per Unit	Total	Gross per Unit	Total	
Single Family	372	$1,124.16	$418,189.12	$1,124.16	$418,189.12	
Multi-Family	204	$753.21	$153,654.34	$753.21	$153,654.34	
Total Gross Assessment		$571,843.45		$571,843.45	

Page 2

Wynnfield Lakes
Community Development District

Exhibit "A"
Allocation of Operating Reserve		
Description		Amount	

Beginning Balance - Carry Forward Surplus (As of 10/1/2019)		
$165,100	
Estimated Excess Revenues (Expenditures) - FY 2020		($0)	
Ending Balance (As of 09/30/2020)		$165,100	
Less:
Funding for First Quarter Operating Expenses	
($132,814)		
Projected Additional Transfer to Capital Reserve	($32,286)	($165,100)	
			
Total Undesignated Cash as of 09/30/2019		$0	

Page 3

Wynnfield Lakes
Community Development District	General Fund

Revenues:

Interest Income
The operating fund of the District will be invested in accordance with Investment Resolution 2005-11 adopted August 11, 2005 by the District.

Special Assessments
The District will levy a non-ad-valorem assessment on all developable property within the District to fund all of the Operating & Maintenance Expenditures for the Fiscal Year.

Clubhouse Income
Represents estimated income from the rental of the Community Room.

Interfund Transfer-DSF Excess Revenues
Pursuant to Section 4.02. of the Master Indenture, the District should receive any moneys in excess on the Series 2014 Revenue Account after the last Interest Payment Date (November 1st) in any calendar year.

Expenditures:

Administrative:

Supervisor Fees
Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. The amount for the fiscal year is based upon five supervisors attending the six estimated meetings.

FICA Expense
These expenses represent the Employer’s share of Social Security and Medicare taxes withheld from the Board of Supervisors checks.

Engineering Fees
The District's engineering firm, England, Thims & Miller, Inc. will be providing general engineering services to the District including, attendance, preparation for board meetings, review invoices, etc.

Arbitrage
The District is required to annually have an arbitrage rebate calculation on the District's Series 2014 Special Assessment Refunding Bonds.

Trustee Fees
The District issued Series 2014 Special Assessment Refunding Bonds which are held with a Trustee at US Bank. The amount of the trustee fees is based on the agreement between US Bank and the District.

Assessment Roll
The District has contracted with GMS, LLC for the certifications of the District’s annual maintenance and debt service assessments to the Duval County Tax Collector.

Page 4

Wynnfield Lakes
Community Development District	General Fund

Administrative: (continued)

Attorney Fees
The District's legal counsel will be providing general legal services to the District, i.e., attendance and preparation for monthly meetings, preparation and review of agreements, resolutions, etc.

Dissemination Agent
The District has contracted Governmental Management Services, LLC to act as the Dissemination Agent for the District to prepare the Annual Disclosure Report required by the Security and Exchange Commission in order to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.

Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm.

Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services, LLC. These services are further outlined in Exhibit "A" of the Management Agreement.

Computer Time
The District processes all its financial activities, i.e., accounts payable, financial statements, etc. on a mainframe computer leased by Governmental Management Services, LLC.

Travel & Per Diem
Expenses the Board of Supervisors may incur due to attending a Wynnfield Lakes Community Development District meeting or other District related travel expenses.

Telephone
Telephone and fax machine.

Postage
Mailing of agenda packages, overnight deliveries, correspondence, etc.

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

Meeting Room
Cost to rent seminar room.

Insurance
The District's General Liability & Public Officials Liability Insurance policy is with Florida Insurance Alliance. Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies.

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

Page 5

Wynnfield Lakes
Community Development District	General Fund

Administrative: (continued)

Other Current Charges
Monthly bank charges and monthly water cooler rental and supplies from Crystal Springs.

Office Supplies
Represents various office supplies purchase for the District.

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

Maintenance:

Insurance
The District’s Amenity Center property insurance policy is with Preferred Governmental Insurance Trust (PGIT). PGIT specializes in providing insurance coverage to governmental agencies.

Field Management
The District receives contract administration services from GMS, LLC to oversee the work performed by outside service providers.

Description	Monthly	Annually	
GMS, LLC	$1,856.57	$22,279	

Amenity Center Management
The District Receives services provided by RMS, Inc to manage the amenity center facilities.

Description	Monthly	Annually	
RMS, INC	$4,413.89	$52,967	

Facility Attendant
Cost of attendant responsible for the daily operations of the facility.

Security Service / Monitoring

The District has contracted with Giddens Security Corporation to provide security services at the Amenity Center.

Description	bi-weekly	Annually	
Giddens Security Corp.	$1,260.80	$32,781	
Holiday security		$ 1,219	
Total		$34,000	

General Facility Maintenance
Cost of routine repairs and maintenance of the District’s common areas and Amenity Center.

Janitorial Service
The District has contracted with Riverside Management Services, Inc. to provide janitorial services for the Amenity Center.

Page 6

Wynnfield Lakes
Community Development District	General Fund

Maintenance: (continued)

Janitorial Supplies
Supplies needed to stock the restrooms and clubhouse as well as cleaning supplies.

Fitness Center Supplies
Supplies needed to stock the fitness center as well as cleaning supplies.

Pool Maintenance
The District has contracted with Crystal Clean Pools for the maintenance of the Amenity Center Swimming Pool.

Vendor/Service	Monthly	Annually	
Crystal Clean Pools-Maintenance	$900	$10,800	
Crystal Clean Pools-Contingency		  $1,700	
Total		$12,500	

Pool Chemicals
Chemical costs related to the maintenance of the Amenity Center Pool.

Landscape Maintenance
Scheduled maintenance consists of edging, weed eating, weeding of beds, blowing mid or vacuuming and weeding of lawns, pruning, leaning litter, pesticide application, fertilization, irrigation repair and annuals. Replace of mulch and pine straw.

Vendor/Service	Monthly	Annually	
Yellowstone-Maintenance	$4,324.98	$51,900	
Yellowstone-Mulch/Pine Straw		  $6,000	
Total		$57,900	

Landscape Contingency
Represents an unanticipated cost associated with the maintenance of mowing, edging, blowing, applying pest, tree removal and trimming and disease control chemicals to sod. The District may fund goose control as part of landscape contingency.

Lake Maintenance
The District has contracted with Lake Doctors, Inc. to maintain the water quality in all the lakes in Wynnfield Lakes Community Development District. The District may fund Midge (Blind Mosquito) eradication as part of Lake Maintenance

Vendor/Service	Monthly	Annually	
Lake Doctors-Maintenance	$770	$9,240	
Lake Doctors-Grass Carp		     $900	
Total		$10,140	

Irrigation Maintenance
Miscellaneous irrigation repairs and maintenance.

Repairs & Replacements
Cost of routine repairs and replacements of the District’s common areas and Amenity Center.

Page 7

Wynnfield Lakes
Community Development District	General Fund

Maintenance: (continued)

Electric
The District has various utility accounts with JEA for lighting at the Amenity Center and has contracted with a security company for the monitoring of the emergency phone.
Monthly
Vendor	Location	average	Annually	
JEA	12319 Wynnfield Lakes Dr	$1,273	$15,274	
JEA	12397 Wynnfield Lakes apt	$ 102	$ 1,226	
Total			$16,500	

Water & Sewer/Irrigation
The District has various utility accounts with JEA for water/sewer and irrigation at the Amenity Center and has contracted with a security company for the monitoring of the emergency phone.

Vendor	
Location	Monthly average	
Annually	
JEA-Water	12319 Wynnfield Lakes Dr	$	64	$	773	
JEA-Sewer	12319 Wynnfield Lakes Dr	$ 167	$ 2,000	
JEA-Irrigation	12319 Wynnfield Lakes Dr	$1,760	$21,120	
JEA-Irrigation	12510 Diamond Springs Dr.	$	92	$ 1,107	
Total			$25,000	

Telephone/Cable TV/Internet
Services provided at the Amenity Center by Comcast.

Refuse Service
Garbage disposal service.

Stormwater User Fees
The District will incur expenses for stormwater usage fees.

Office Supplies / Mailings / Printings
Consists of mailings to residents, etc.

Permit Fees
Represents Permit Fees for ASCAP, SESAC and Department of Health for the swimming pool permit.

Special Events
Represents estimated cost for the District to host any special events for the community throughout the Fiscal Year.

Recreation Passes
Represents the estimated cost for access cards to the District’s Amenity Center.

Reserve Funding
Represents funds needed for Capital Projects.

Animal Control
The district contracted Goose Masters of Northeast Florida to provide weekly goose control services.

Contingency
Represents an unanticipated cost associated with the operation and maintenance of the District’s Amenity Center and field operations.

Page 8

Wynnfield Lakes	
Community Development District	

 	
Debt Service Fund	
Series 2014 Special Assessment Refunding Bonds	

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
 	FY 2020			 	4/30/2020			 	5 Months			 	9/30/2020			 	FY 2021		

 Description	

Revenues

Carry Forward Surplus (1)	
Interest Income	
Special Assessments - On Roll	

Total Revenues

$136,273	$142,882	$0	$142,882
$5,000	$4,806	$1,194	$6,000
$521,104	$515,460	$3,922	$519,382

 	$662,377      		$663,148 	

 	
 	$5,116      		$668,264 	

$140,383	
$5,000	
$517,894	

 	$663,276 

$126,497	
$0	
$126,497	
$265,000	
$0	

$126,497	
$5,000	
$0	
$0	
$0	

$0		$126,497	
$0		$5,000	
$126,384		$126,384	
$265,000		$265,000	
$5,000		$5,000	

$122,800	
$0	
$122,800	
$270,000	
$0	

Expenditures

Series 2014	
Interest - 11/01	
Special Call - 11/01	
Interest - 05/01	
Principal - 05/01	
Special Call - 05/01	

Total Expenditures	
 	$517,994 		
 	$131,497 		
 	$396,384 		 	$527,881 		
 	$515,600 	
Excess Revenues/(Expenditures)	 	$144,383 		 	$531,651 		 	($391,268)		 	$140,383 		 	$147,676 	

Parcel	Unit Count	Assessment	Total
$558,800.64
$1,084.32
$0.00	
Single Family	368	$1,518.48		
Single Family (2)	1	$1,084.32		
Multi-Family (3)	 	206		$0.00		
Total	575	$559,884.96	

Net Assessment	$517,893.59
$41,991.37	
Plus Collection Fees & Discounts (7.5%)		
Gross Assessment	$559,884.96	

(1) Carry forward surplus is net of the reserve requirement.	
(2) One single family assessment has paid off their debt assessment.	
(3) Multi-Family Unit assessments were prepaid with a Special Call on May 1, 2008.	

Page 9

11/1/21 Interest payment

  $	118,750 

Wynnfield Lakes	
Community Development District	
Series 2014 Special Assessment Refunding Bonds	

AMORTIZATION SCHEDULE

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL	
					
11/01/20	$5,915,000.00	$0.00	$122,800.00	$0.00	
05/01/21	$5,915,000.00	$270,000.00	$122,800.00	$515,600.00	
11/01/21	$5,645,000.00	$0.00	$118,750.00	$0.00	
05/01/22	$5,645,000.00	$275,000.00	$118,750.00	$512,500.00	
11/01/22	$5,370,000.00	$0.00	$114,281.25	$0.00	
05/01/23	$5,370,000.00	$290,000.00	$114,281.25	$518,562.50	
11/01/23	$5,080,000.00	$0.00	$109,206.25	$0.00	
05/01/24	$5,080,000.00	$300,000.00	$109,206.25	$518,412.50	
11/01/24	$4,780,000.00	$0.00	$103,768.75	$0.00	
05/01/25	$4,780,000.00	$310,000.00	$103,768.75	$517,537.50	
11/01/25	$4,470,000.00	$0.00	$97,956.25	$0.00	
05/01/26	$4,470,000.00	$325,000.00	$97,956.25	$520,912.50	
11/01/26	$4,145,000.00	$0.00	$91,456.25	$0.00	
05/01/27	$4,145,000.00	$340,000.00	$91,456.25	$522,912.50	
11/01/27	$3,805,000.00	$0.00	$84,231.25	$0.00	
05/01/28	$3,805,000.00	$350,000.00	$84,231.25	$518,462.50	
11/01/28	$3,455,000.00	$0.00	$76,793.75	$0.00	
05/01/29	$3,455,000.00	$370,000.00	$76,793.75	$523,587.50	
11/01/29	$3,085,000.00	$0.00	$68,931.25	$0.00	
05/01/30	$3,085,000.00	$385,000.00	$68,931.25	$522,862.50	
11/01/30	$2,700,000.00	$0.00	$60,750.00	$0.00	
05/01/31	$2,700,000.00	$400,000.00	$60,750.00	$521,500.00	
11/01/31	$2,300,000.00	$0.00	$51,750.00	$0.00	
05/01/32	$2,300,000.00	$420,000.00	$51,750.00	$523,500.00	
11/01/32	$1,880,000.00	$0.00	$42,300.00	$0.00	
05/01/33	$1,880,000.00	$440,000.00	$42,300.00	$524,600.00	
11/01/33	$1,440,000.00	$0.00	$32,400.00	$0.00	
05/01/34	$1,440,000.00	$460,000.00	$32,400.00	$524,800.00	
11/01/34	$980,000.00	$0.00	$22,050.00	$0.00	
05/01/35	$980,000.00	$480,000.00	$22,050.00	$524,100.00	
11/01/35	$500,000.00	$0.00	$11,250.00	$0.00	
05/01/36	$500,000.00	$500,000.00	$11,250.00	$522,500.00	

$5,915,000.00	$2,417,350.00	$8,332,350.00	

Page 10

Wynnfield Lakes	
Community Development District	

Capital Reserve Fund

Adopted		Actual		Projected		Total		Proposed	
Budget		Thru		Next		Projected		Budget	
 	FY 2020			 	4/30/2020			 	5 Months			 	9/30/2020			 	FY 2021		

 	$276,211 		 	$250,046 		 	$1,527 		 	$251,574 		 	$190,723 	

 Description	

Revenues	
Carry Forward Surplus	
Interest Income	
Capital Reserve Funding - Transfer In	

$249,451	$224,148	$0	$224,148	$166,723	
$3,000	$2,138	$1,527	$3,665	$3,000	
$23,760	$23,760	$0	$23,760	$21,000	

 Total Revenues	

$15,000	
$550	
 	$15,550 	

Expenditures

Capital Outlay	
Other Current Charges	

$15,000	
$420	

$34,298	
$272	

$50,000	
$280	

$84,298	
$552	

 Total Expenditures		 	$15,420 	$34,571 	$50,280 	$84,851 

Excess (deficiency) of revenues	
     over (under) expenditures		

 	$260,791 	$215,476 	($48,753) 	$166,723 	$175,173 

 Ending Fund Balance		 	$260,791 	$215,476 	($48,753) 	$166,723 	$175,173 

Page 11

SEVENTH ORDER OF BUSINESS

C.

OFFICE OF THE SUPERVISOR OF ELECTIONS

MIKE HOGAN SUPERVISOR OF ELECTIONS OFFICE: (904) 630.7757
CELL: (904) 219-8924

105 EAST MONROE STREET JACKSONVILLE, FLORIDA 32202
FAX (904) 630.2920 E-MAIL:   MHOGAN@COJ.NET

May 5, 2020

Courtney Hogge Wynnfie ld Lakes CDD
475 West Town Place, Suite 114 St. Augustine, Florida 32092

Dear Courtney,

The information you requested on April 21, 2020 appears below:

Wynnfield Lakes Community Development District	1053 Registered Voters

If you have any question s or need additional assistance, please contact Robert Phillips at 904- 630-8018 or phillips@co j.net.

Sincerely,

Brenda Byles
Candidate and Records Assistant

TENTH ORDER OF BUSINESS

A.

Wynnfield Lakes	
Community Development District	

Check Run Summary

May 20, 2020

Date	Check Numbers	

Amount

GENERAL FUND

4/23/2020	3736-3738	

$1,278.13

3739-3756	$11,957.74
5/6/2020

CAPITAL RESREVE FUND		

n/a	
$0.00	
Total	 	$13,235.87 	

B.

WYNNFIELD LAKES	
Community Development District	

Unaudited Financial Statements	
as of	
April 30, 2020	

Board of Supervisors Meeting	
May 20, 2020	

WYNNFIELD LAKES
COMMUNITY DEVELOPMENT DISTRICT
COMBINED BALANCE SHEET
April 30, 2020

Non-Major
Major Funds		Fund		Totals Debt	Capital	Governmental
 	General		 	Service		 Reserve		 	Funds	

ASSETS:		
Cash	$16,958		---		$4,648		$21,606	
Petty Cash	$200		---		---		$200	
Investments:								
State Board of Administration	---		---		$210,827		$210,827	
US Bank Custody Account	$408,913		---		---		$408,913	
Series 2014
Reserve	
---		
$256,227		
---		
$256,227	
Revenue	---		$528,901		---		$528,901	
Redemption	---		$1,286		---		$1,286	
Principal	---		$17		---		$17	
Total Assets	 	$426,071 		$786,431		$215,475		$1,427,977	

LIABILITIES								
Accounts Payable	$10,892		---		---		$10,892	
Accrued Expenditures	$3,786		---		---		$3,786	
Total Liabilities	 	$14,678 		 	$0 		 	$0 		 	$14,678 	

FUND BALANCES:

Restricted to:
Debt Service	---	$786,431	---	$786,431	
Capital reserves	---	---	$215,475	$215,475	
Unassigned	$411,393	---	---	$411,393	

Total Fund Balances	 	$411,393	 	$786,431	 	$215,475	 	$1,413,299 

TOTAL LIABILITIES AND FUND BALANCES	 	$426,071	$786,431	$215,475	$1,427,977

Page 1

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended April 30, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 04/30/20	 THRU 04/30/20	

 DESCRIPTION	

REVENUES:	
Interest Income	
Maintenance Assessments	
Clubhouse Income	

TOTAL REVENUES

    VARIANCE 

$230	
$526,468	
$1,448	
 	$528,146 	

 	
$55	
($2,487)	
$282	
 	($2,151)	

$300	
$528,955	
$2,000	
 	$531,255 	

$175	
$528,955	
$1,167	
 	$530,297 	

EXPENDITURES:

Administrative	
Supervisor Fees	
FICA Expense	
Engineering Fees	
Arbitrage (Grau)	
Trustee (US Bank)	
Assessment Roll (GMS)	
Attorney Fees (HGS)	
Dissemination Agent (GMS)	
Annual Audit (Grau)	
Management Fees (GMS)	
Computer Time	
Travel & Per Diem	
Telephone	
Postage	
Printing & Binding	
Insurance (FIA)	
Legal Advertising	
Other Current Charges	
Office Supplies	
Dues, Licenses & Subscriptions (DCA)	
Meeting Room	

$6,000	
$459	
$4,500	
$600	
$4,365	
$5,000	
$20,000	
$1,100	
$3,300	
$47,386	
$1,000	
$100	
$125	
$300	
$750	
$7,097	
$1,000	
$4,200	
$50	
$175	
$1,290	

$4,000	
$306	
$2,625	
$0	
$0	
$5,000	
$11,667	
$842	
$3,300	
$27,642	
$583	
$58	
$73	
$175	
$438	
$7,097	
$583	
$2,450	
$29	
$175	
$430	

$4,000	
$306	
$449	
$0	
$0	
$5,000	
$4,933	
$842	
$3,300	
$27,642	
$583	
$0	
$108	
$89	
$274	
$6,928	
$697	
$472	
$147	
$175	
$430	

$0	
$0	
$2,176	
$0	
$0	
$0	
$6,734	
$0	
$0	
$0	
$0	
$58	
($35)	
$86	
$163	
$169	
($114)	
$1,978	
($118)	
$0	
$0	

TOTAL ADMINISTRATIVE	 	$108,797	 	$67,473	 	$56,375	 	$11,097 

Operations	
Insurance (FIA)	
Field Management (GMS)	
Amenity Center Management (RMS)	
Facility Attendants (RMS)	
Security Service/Monitoring (Giddens)	
General Facility Maintenance (RMS)	
Janitorial (RMS)	
Janitorial Supplies (RMS and Southeastern Paper)	

$7,985	
$21,630	
$51,424	
$10,320	
$33,250	
$21,780	
$8,755	
$3,500	

$7,985	
$12,618	
$29,997	
$0	
$18,904	
$12,705	
$5,107	
$2,042	

$7,833	
$12,618	
$29,997	
$0	
$18,719	
$12,129	
$5,107	
$831	

$152	
$0	
$0	
$0	
$185	
$576	
$0	
$1,211	

Page 2

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
GENERAL FUND	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended April 30, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 04/30/20	 THRU 04/30/20	

 DESCRIPTION		 VARIANCE 

Operations (continued)	
Fitness Center Supplies	
Pool Maintenance (Crystal Clean Pools)	
Pool Chemicals	
Landscape Maintenance (Yellowstone)	
Landscape Contingency	
Lake Maintenance (Lake Doctors)	
Irrigation Maintenance	
Repairs & Replacements	
Electric (JEA)	
Water & Sewer/Irrigation (JEA)	
Telephone/Internet & Cable (Comcast)	
Refuse Service	
Stormwater User Fees	
Office Supplies / Mailings / Printings	
Permit Fees	
Special Events	
Recreation Passes	
Reserve Funding-CY	
Animal Control	
Contingency	

$1,000	
$12,500	
$7,000	
$55,904	
$23,700	
$10,140	
$3,600	
$30,000	
$16,500	
$25,000	
$3,600	
$8,400	
$1,140	
$1,250	
$1,500	
$10,000	
$500	
$23,760	
$15,600	
$12,720	

$583	
$6,300	
$1,750	
$35,110	
$13,825	
$5,915	
$2,100	
$17,500	
$9,625	
$14,583	
$2,100	
$4,900	
$665	
$729	
$951	
$4,325	
$292	
$23,760	
$9,100	
$7,420	

$381	
$6,300	
$1,239	
$35,452	
$1,937	
$5,565	
$120	
$14,270	
$8,732	
$16,222	
$1,920	
$5,387	
$0	
$290	
$951	
$4,325	
$0	
$23,760	
$8,255	
$3,137	

$202	
$0	
$511	
($342)	
$11,888	
$350	
$1,980	
$3,230	
$893	
($1,639)	
$180	
($487)	
$665	
$439	
$0	
$0	
$292	
$0	
$845	
$4,283	

TOTAL OPERATIONS	$422,458	$250,891	$225,478	$25,413

TOTAL EXPENDITURES	$531,255	$318,364	$281,854	$36,510

Excess (deficiency) of revenues	
over (under) expenditures	

 	$0	 	$211,933	 	$246,292	 	$34,359 

$165,100	
 	$411,393 	

Net change in fund balance	$0	$211,933	$246,292	$34,359

FUND BALANCE - Beginning	$0

FUND BALANCE - Ending	 	$0 

Page 3

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
DEBT SERVICE FUND - SERIES 2014	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended April 30, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 04/30/20	 THRU 04/30/20	

 DESCRIPTION		 VARIANCE 

REVENUES:	
Interest Income	
Assessments - Tax Roll	

$5,000	
$521,104	

$2,917	
$521,104	

$4,806	
$515,460	

$1,889	
($5,644)	

TOTAL REVENUES	 	$526,104	 	$524,021	 	$520,266	 	($3,755) EXPENDITURES:

Series 2014A	
Interest - 11/01	
Special Call 11/01	
Interest - 5/01	
Principal - 5/01	

 	
$126,497	
$0	
$126,497	
$265,000	

 	
$126,497	
$0	
$0	
$0	

 	
$126,497	
$5,000	
$0	
$0	

 	
($0)	
($5,000)	
$0	
$0	

 	 	 	
TOTAL EXPENDITURES	 	$517,994	 	$126,497	 	$131,497	 	($5,000)

Excess (deficiency) of revenues	
over (under) expenditures	

 	$8,110	 	$397,524	 	$388,769	 	($8,755)

Net change in fund balance		$8,110	$397,524	$388,769	($8,755) FUND BALANCE - Beginning	$136,273		$397,662
FUND BALANCE - Ending	 	$144,383	 	$786,431 

Page 4

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
Long Term Debt Report	
FY 2020	

Series 201

Interest Rate:	4, Special Assessment Bonds

2.625%	

$265,000.00

$270,000.00

$275,000.00

$290,000.00

$300,000.00

$310,000.00

$325,000.00

$1,450,000.00

$2,705,000.00	
Maturity Date:	5/1/2020		
Interest Rate:	3.000%		
Maturity Date:	5/1/2021		
Interest Rate:	3.250%		
Maturity Date:	5/1/2022		
Interest Rate:	3.500%		
Maturity Date:	5/1/2023		
Interest Rate:	3.625%		
Maturity Date:	5/1/2024		
Interest Rate:	3.750%		
Maturity Date:	5/1/2025		
Interest Rate:	4.000%		
Maturity Date:	5/1/2026		
Interest Rate:	4.250%		
Maturity Date:	5/1/2030		
Interest Rate:	4.500%		
Maturity Date:	5/1/2036		

$6,190,000.00 ($5,000.00)
$0.00	
Reserve Fund Requirement:	50% Max Annual Debt Service

Bonds outstanding - 9/30/2019
Less:	Nov 1, 2019 (Special Call)
May 1, 2020 (Mandatory)		
Current Bonds Outstanding	$6,185,000.00	

Page 5

WYNNFIELD LAKES	
COMMUNITY DEVELOPMENT DISTRICT	
CAPITAL RESERVE FUND	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For the Period Ended April 30, 2020	

ADOPTED	
 	BUDGET		

PRORATED BUDGET	ACTUAL	
 THRU 04/30/20	 THRU 04/30/20	

 DESCRIPTION		 VARIANCE 

REVENUES:	
Interest Income	
Capital Reserve Transfer	

$3,000	
$23,760	

$1,750	
$23,760	

$2,138	
$23,760	

$388	
$0	

TOTAL REVENUES	 	$26,760	 	$25,510	 	$25,898	 	$388 EXPENDITURES:

Capital Outlay	
Other Service Charges	

 	
$15,000	
$420	

 	
$15,000	
$245	

 	
$34,298	
$272	

 	
($19,298)	
($27)	

 	 	 	
TOTAL EXPENDITURES	 	$15,420	 	$15,245	 	$34,571	 	($19,326)

Excess (deficiency) of revenues	
Over (under) expenditures	

$11,340	$10,265	($8,673)	($18,938)

Net change in fund balance	$11,340	$10,265	($8,673)	($18,938)

FUND BALANCE - Beginning	$225,691	$224,148

FUND BALANCE - Ending	 	$237,031	 	$215,475 

Page 6

WYNNFIELD LAKES	
Community Development District	
General Fund	
Statement of Revenues and Expenditures (Month by Month)	
FY 2020	

Revenues	

Maintenance Assessments	
Clubhouse Income	
Interest Income	

OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP	TOTAL	
2019	2019	2019	2020	2020	2020	2020	2020	2020	2020	2020	2020		

$0	

$19,608	

$496,033	

$3,788	

$0	

$3,814	

$3,225	

$0	

$0	

$0	

$0	

$0	

$526,468	
$0	$0	$223	$0	$750	$0	$475	$0	$0	$0	$0	$0	$1,448	
$24	$14	$10	$50	$63	$47	$21	$0	$0	$0	$0	$0	$230	

Total Revenues	$24	$19,622	$496,267	$3,839	$813	$3,862	$3,720	$0	$0	$0	$0	$0	$528,146	

Administration														
Supervisor Fees	$0	$1,000	$1,000	$1,000	$0	$0	$1,000	$0	$0	$0	$0	$0	$4,000	
FICA Expense	$0	$77	$77	$77	$0	$0	$77	$0	$0	$0	$0	$0	$306	
Engineering Fees	$0	$250	$12	$188	$0	$0	$0	$0	$0	$0	$0	$0	$449	
Arbitrage (Grau)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Trustee (US Bank)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Assessment Roll (GMS)	$5,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$5,000	
Attorney Fees (HGS)	$238	$1,600	$315	$2,542	$238	$0	$0	$0	$0	$0	$0	$0	$4,933	
Dissemination Agent (GMS)	$192	$92	$92	$92	$92	$192	$92	$0	$0	$0	$0	$0	$842	
Annual Audit (Grau)	$0	$0	$0	$3,300	$0	$0	$0	$0	$0	$0	$0	$0	$3,300	
Management Fees (GMS)	$3,949	$3,949	$3,949	$3,949	$3,949	$3,949	$3,949	$0	$0	$0	$0	$0	$27,642	
Computer Time	$83	$83	$83	$83	$83	$83	$83	$0	$0	$0	$0	$0	$583	
Travel & Per Diem	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Telephone	$0	$17	$0	$31	$7	$53	$0	$0	$0	$0	$0	$0	$108	
Postage	$16	$0	$9	$13	$23	$17	$11	$0	$0	$0	$0	$0	$89	
Printing & Binding	$90	$5	$58	$10	$79	$5	$26	$0	$0	$0	$0	$0	$274	
Insurance (FIA)	$6,928	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$6,928	
Legal Advertising	$291	$86	$0	$86	$0	$86	$147	$0	$0	$0	$0	$0	$697	
Other Current Charges	$78	$70	$68	$53	$86	$53	$64	$0	$0	$0	$0	$0	$472	
Office Supplies	$9	$0	$3	$0	$134	$0	$3	$0	$0	$0	$0	$0	$147	
Dues, Licenses & Subscriptions (DCA)	$175	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175	
Meeting Room	$0	$215	$0	$215	$0	$0	$0	$0	$0	$0	$0	$0	$430	
Total Administrative Expenditures	$17,048	$7,443	$5,665	$11,639	$4,690	$4,439	$5,451	$0	$0	$0	$0	$0	$56,375	

Page 7

WYNNFIELD LAKES	
Community Development District	
General Fund	
Statement of Revenues and Expenditures (Month by Month)	
FY 2020	

OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN	JUL	AUG	SEP	TOTAL	
2019	2019	2019	2020	2020	2020	2020	2020	2020	2020	2020	2020		

Operations														
Insurance (FIA)	$7,833	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$7,833	
Field Management (GMS)	$1,803	$1,803	$1,803	$1,803	$1,803	$1,803	$1,803	$0	$0	$0	$0	$0	$12,618	
Amenity Center Management (RMS)	$4,285	$4,285	$4,285	$4,285	$4,285	$4,285	$4,285	$0	$0	$0	$0	$0	$29,997	
Facility Attendants (RMS)	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Security Service/Monitoring (Giddens)	$3,152	$2,865	$2,569	$2,616	$2,474	$2,522	$1,261	$0	$0	$0	$0	$0	$17,458	
General Facility Maintenance (RMS)	$1,815	$1,625	$1,625	$1,815	$1,809	$1,625	$1,815	$0	$0	$0	$0	$0	$12,129	
Janitorial (RMS)	$730	$730	$730	$730	$730	$730	$730	$0	$0	$0	$0	$0	$5,107	
Janitorial Supplies (RMS and Southeastern Paper)	$81	$65	$67	$211	$0	$400	$7	$0	$0	$0	$0	$0	$831	
Fitness Center Supplies	$0	$0	$0	$381	$0	$0	$0	$0	$0	$0	$0	$0	$381	
Pool Maintenance (Crystal Clean Pools)	$900	$900	$900	$900	$900	$900	$900	$0	$0	$0	$0	$0	$6,300	
Pool Chemicals	$590	$0	$0	$649	$0	$0	$0	$0	$0	$0	$0	$0	$1,239	
Landscape Maintenance (Yellowstone)	$4,159	$10,501	$4,159	$4,159	$4,159	$4,159	$4,159	$0	$0	$0	$0	$0	$35,452	
Landscape Contingency	$1,167	$154	$154	$154	$154	$154	$0	$0	$0	$0	$0	$0	$1,937	
Lake Maintenance (Lake Doctors)	$795	$795	$795	$795	$795	$795	$795	$0	$0	$0	$0	$0	$5,565	
Irrigation Maintenance	$0	$0	$0	$0	$120	$0	$0	$0	$0	$0	$0	$0	$120	
Repairs & Replacements	$3,313	$1,390	$1,625	$4,694	$366	$389	$2,494	$0	$0	$0	$0	$0	$14,270	
Electric (JEA)	$1,418	$1,484	$1,224	$1,298	$1,156	$1,132	$1,022	$0	$0	$0	$0	$0	$8,732	
Water & Sewer/Irrigation (JEA)	$1,040	$1,459	$2,568	$3,062	$2,757	$2,622	$2,714	$0	$0	$0	$0	$0	$16,222	
Telephone/Internet & Cable (Comcast)	$268	$268	$268	$279	$279	$279	$279	$0	$0	$0	$0	$0	$1,920	
Refuse Service	$690	$694	$802	$802	$803	$801	$794	$0	$0	$0	$0	$0	$5,387	
Stormwater User Fees	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Office Supplies / Mailings / Printings	$0	$0	$0	$0	$290	$0	$0	$0	$0	$0	$0	$0	$290	
Permit Fees	$365	$0	$0	$586	$0	$0	$0	$0	$0	$0	$0	$0	$951	
Special Events	$0	$2,325	$650	$0	$0	$1,350	$0	$0	$0	$0	$0	$0	$4,325	
Recreation Passes	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Reserve Funding-CY	$0	$0	$0	$23,760	$0	$0	$0	$0	$0	$0	$0	$0	$23,760	
Animal Control	$1,100	$1,375	$1,100	$1,100	$1,375	$1,100	$1,105	$0	$0	$0	$0	$0	$8,255	
Contingency	$352	$545	$571	$874	$45	$276	$474	$0	$0	$0	$0	$0	$3,137	
Total Operating Expenditures	$34,402	$29,016	$23,573	$29,219	$22,878	$22,594	$23,057	$0	$0	$0	$0	$0	$224,217	

Total Expenditures	$51,450	$36,460	$29,238	$40,858	$27,568	$27,033	$28,508	$0	$0	$0	$0	$0	$280,593	

Page 8

C.

Wynnfield Lakes CDD	
Special Assessment Receipts	
Fiscal Year Ending September 30, 2020	

net gross	Assessment Levyed through Duval County	
	$528,953.85	$517,893.59	$1,046,847.44	
	$571,843.45	$559,884.96	$1,131,728.41	
Date
Received	
Description	Gross Tax Received	Discounts/
(Penalties)	Commissions
2%	Property
Appraiser 1.5%	Net Amount
Received	General Fund	Debt Svc Fund	Total	
							50.53%	49.47%	100%	

11/06/19	
n/a	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
$0.00	
11/15/19	11/1-11/12/19	$28,674.84	$1,147.01	$550.56	$412.92	$26,564.35	$13,422.51	$13,141.84	$26,564.35	
11/22/19	11/13-11/18/19	$13,213.25	$528.52	$253.69	$190.27	$12,240.77	$6,185.05	$6,055.72	$12,240.77	
12/06/19	11/19-11/30/19	$1,015,844.67	$40,634.83	$19,504.20	$14,628.15	$941,077.49	$475,510.13	$465,567.36	$941,077.49	
12/17/19	12/1-12/11/19	$27,090.87	$1,050.56	$520.81	$390.60	$25,128.90	$12,697.20	$12,431.70	$25,128.90	
01/06/20	12/12-12/31/19	$8,577.93	$244.21	$166.67	$125.01	$8,042.04	$4,063.50	$3,978.54	$8,042.04	
01/22/20	1/1-1/14/20	$7,927.95	$211.41	$154.33	$115.75	$7,446.46	$3,762.57	$3,683.89	$7,446.46	
02/06/20	1/15-1/31/20	$7,927.95	$158.55	$155.39	$116.54	$7,497.47	$3,788.34	$3,709.13	$7,497.47	
03/05/20	2/1-2/29/20	$5,285.30	$79.28	$104.12	$78.09	$5,023.81	$2,538.44	$2,485.37	$5,023.81	
03/18/20	3/1-3/13/20	$2,642.65	$26.43	$52.32	$39.24	$2,524.66	$1,275.67	$1,248.99	$2,524.66	
04/06/20	3/14-3/31/20	$3,306.59	$0.00	$66.13	$49.60	$3,190.86	$1,612.29	$1,578.57	$3,190.86	
04/20/20	4/1-4/15/20	$3,307.01	$0.00	$66.14	$49.61	$3,191.26	$1,612.49	$1,578.77	$3,191.26	
$1,123,799.01	$44,080.80	$21,594.36	$16,195.78	$1,041,928.07	$526,468.19	$515,459.88	$1,041,928.07	
	YTD Outstanding gross	$4,007.31	$3,922.10	$7,929.40	
	YTD Collected gross	$567,836.14	$555,962.87	$1,123,799.01	

Transfer to General Fund	
Date	Check #	GF	
11/15/19	txfer	$13,422.51	
11/22/19	txfer	$6,185.05	
12/05/19	txfer	$475,510.13	
12/17/20	txfer	$12,697.20	
01/06/20	txfer	$4,063.50	
01/22/20	txfer	$3,762.57	
02/06/20	txfer	$3,788.34	
03/05/20	txfer	$2,538.44	
3/18/2020	txfer	$1,275.67	
4/6/2020	txfer	$1,612.29	
4/20/2020	txfer	$1,612.49	
		$526,468.19	

							

							

							

							

-

99.30%	
$7,929.40	

Due to General Fund

Gross Percent Collected	
Gross Amount Remaining to Collect	

$