Heron Isles Community Development District
475 West Town Place, Suite 114 St. Augustine, Florida 32092 www.HeronIslesCDD.com
August 12, 2025 Board of Supervisors
Heron Isles Community Development District
Staff Call In #: 1-877-304-9269; Passcode: 4935998

Dear Board Members:

The Heron Isles Community Development District Board of Supervisors Meeting is scheduled for Tuesday, August 19, 2025 at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097.

Following is the agenda for the meeting:

	I.	Roll Call

	I.	Public Comment (limited to three minutes)

	I.	Approval of Consent Agenda
	A.	Approval of the Minutes of the May 20, 2025 Meeting

	A.	Financial Statements

	A.	Assessment Receipts Schedule

	A.	Check Register

	I.	Public Hearing for the Purpose of Adopting the Fiscal Year 2026 Budget
	A.	Consideration of Resolution 2025-06, Relating to Annual Appropriations and Adopting the Budget for Fiscal Year 2026

	A.	Consideration of Resolution 2025-07, Imposing Special Assessments and Certifying the Assessment Roll
	II.	Acceptance of the Fiscal Year 2024 Audit Report

	I.	Discussion of School Bus Stop Covering

	I.	Staff Reports
	A.	Landscape

	A.	District Counsel

	A.	District Engineer

	A.	District Manager
	1.	Consideration of Designating a Regular Meeting Schedule for Fiscal Year 2026

	1.	Review of Goals and Objectives for Fiscal Year 2025

	1.	Consideration of Goals and Objectives for Fiscal Year 2026

	A.	Field Operations Manager
	1.	Field and Pond Reports

	1.	Landscaping Proposal for Columns

	1.	Landscaping Proposals for Islands

	I.	Supervisors’ Requests and Public Comment

	I.	Next Scheduled Meeting – November 18, 2025, at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida
	II.	Adjournment

THIRD ORDER OF BUSINESS

A.
MINUTES OF MEETING
HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Heron Isles Community Development District was held on Tuesday, May 20, 2025 at 5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097.

Present and constituting a quorum were:

Greg Watson	Chairman
Nicole Reams by phone	Vice Chairperson
Chase Coleman	Supervisor
Wendy Emanuelson	Supervisor
Eugene Hays	Supervisor

Also present were:

Daniel Laughlin	District Manager
Lauren Gentry	District Counsel
Mike Yuro	District Engineer
Chip Dellinger	Field Operations Manager
Kelly Mullins	GMS
Terry Glynn by phone	GMS

The following is a summary of the discussion and actions taken at the May 20, 2025 meeting.

FIRST ORDER OF BUSINESS	Roll Call
Mr. Laughlin called the meeting to order at 5:00 p.m. and called the roll.

SECOND ORDER OF BUSINESS	Public Comment
There being none, the next item followed.

THIRD ORDER OF BUSINESS	Organizational Matters
	A.	Consideration of Appointing a New Supervisor to Seat 1
Mr. Laughlin stated they received two residents interested in filling Seat 1: Eugene Hays and William Appleton. He allowed the applicant to introduce themselves.
May 20, 2025	Heron Isles CDD

Mr. Hays moved to the community in August of last year and has worked at Duval County Schools for the past 20 years. He is currently the Director of the Charter School Department. He offered to answer any questions.
Mr. Appleton has been a homeowner for over 10 years in Heron Isles. He is a veteran, Eagle Scout, local business owner and currently serves as the Chairman for a youth organization.
Ms. Emanuelson asked both nominees why they want to be on the board. Mr. Appleton stated he believes he will be helpful on the board. Mr. Hays stated he has a vested interest in help building the community. He added this is where he and his wife plan to retire and would like to help the community be the best it can be.
At this time Mr. Hays and Mr. Appleton stepped out of the room to allow the board to discuss.
Mr. Watson stated he is leaning more toward Mr. Hays because he believes Mr. Hays sounds like he wants to help the community more. He added that if there is another vacancy, they should reach out to Mr. Appleton to have him apply again. The board agreed.

	A.	Oath of Office for Newly Appointed Supervisors
Mr. Laughlin administered the oath of office to Mr. Hays. He informed Mr. Hays the board operates under the Sunshine Law which states they cannot discuss district business with other board members outside of a meeting. He noted they recommend creating a separate email for the district due to the Public Records Law. Ms. Gentry added to be aware of the Ethics Laws. She noted Mr. Hays will be required to fill out a Form 1 and to complete four hours of ethics training by the end of 2026.

	A.	Consideration of Resolution 2025-03, Designating Officers
Mr. Laughlin stated this adds Mr. Hays as a supervisor to the board and allows the board to make changes to the slate of officers. He added he wishes for Matt Biagetti from GMS to be added as an Assistant Secretary for signing purposes.
The board made no changes to the board and agreed to add Mr. Hays and Mr. Biagetti as Assistant Secretaries.
May 20, 2025	Heron Isles CDD

FOURTH ORDER OF BUSINESS	Approval of Consent Agenda
	A.	Approval of the Minutes of the February 18, 2025 Meeting
	B.	Financial Statements
	C.	Assessment Receipts Schedule
	D.	Check Register
Copies of the minutes and financial documents were enclosed in the agenda package for the Board’s review. Mr. Laughlin noted the check register totals $66,258.10.

FIFTH ORDER OF BUSINESS	Consideration of Proposals
	A.	Entrance Landscape Enhancement
	1.	Option 1 $16,755.09
	2.	Option 2 $9,801.20
Mr. Dellinger presented the proposals for Entrance Landscape Enhancement. He stated The Greenery have been providing landscaping services at Amelia Concourse and have been doing a great job. He believes it to be a good idea to bring them in and help improve the landscaping. Option 1 is for $16,755.09. He noted most of the cost from Option 1 is from the shrubbery. He asked The Greenery to send a proposal for 1 gallon plants, which knocked the price down to $9,802.20 for Option 2.
Mr. Watson stated The Greenery is the company they had fired before. Mr. Laughlin noted they got bought out and have been doing a great job since. He warned the board of having two vendors and the warranties that come with it. If the shrubbery dies and it is passed the warranty, they will not be able to have the same company fix it.
Mr. Watson asked to send the same proposal to Brightview to see if they can conduct the work. The board decided to table this until they see a proposal from Brightview and a third bid.

	A.	Columns Landscape Enhancement
May 20, 2025	Heron Isles CDD

The board decided to table this item until they have three proposals to compare.

	A.	Pine Straw Install
Mr. Laughlin presented the proposal from BrightView for 475 bales pine straw for
$6,942.93.
Mr. Watson asked if this includes the area of Heron Isles Parkway that is in front of Black Rock. Mr. Dellinger stated he does not believe so. Mr. Watson asked if the fence by Heron Isles Parkway was their responsibility he noted the road is eroding. Mr. Dellinger stated they do not know who put the fence there, but the road is the county’s responsibility.
Mr. Watson stated he would rather have mulch than pine straw. The board decided to table this item until they have more details.

	A.	Playground Mulch
Mr. Laughlin presented the proposal from Brightview for Playground Mulch for $4,200. He noted playground mulch is different than regular mulch and they are required to have the mulch at a certain depth.
Ms. Gentry stated if they are unsure if the depth is enough for the ADA requirement, they can make a contingent motion. This will allow the board to approve this and if it does not need to be replaced, they will not go through with the proposal.

	A.	Janitorial Services - GMS
Mr. Laughlin presented the proposal from GMS for Janitorial Services. He noted they were having issues with their previous company, and they can now sub-contract GMS for janitorial work. They were previously paying $7,400 and with this contract, it will bring them down to $6,900.
Ms. Emanuelson asked if they can get a trash can by the mailboxes.
Mr. Laughlin stated they will see what they can do. He is unsure of what is in the budget.
May 20, 2025	Heron Isles CDD

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2025-04, Approving
the Proposed Budget for Fiscal Year 2026 and Setting a Public Hearing Date
Mr. Laughlin presented the resolution and the proposed budget to the board. He stated the public hearing date for adoption would be on the regularly scheduled August meeting on August 19, 2025. He noted they must have an approved budget by July 15th to set a high-water mark on the budget. At the public hearing, the board can lower the budget, however it cannot be increased. He added there is no increased being proposed for this Fiscal Year. There is a carry- forward surplus of $13,000 that will be added into the Capital Reserve. Individual items have been increased, such as the Management Fees for GMS. Landscape Maintenance was also increased as per the contract. He offered to answer any questions.
Mr. Watson asked if there was a required minimal contingency for the Capital Reserve. Mr. Laughlin stated they did not. He noted the bond items are set for the live of the bonds and do not change unless the board were to re-finance them. He stated the Capital Reserve will be at
$268,330.
Mr. Watson asked how much longer they will be in debt. Mr. Laughlin stated they are under a 30-year bond, and it was issued in 2007.

SEVENTH ORDER OF BUSINESS	Consideration  of  Resolution  2025-05,  Re-
Designating Local Records Office and Headquarters
Mr. Laughlin presented the resolution to the board. He stated each district has to have a local records office in the county and they are proposing to use the Amelia Walk amenity center office for $500 a year, which is the same as they were paying before.
Ms. Emanuelson asked about having the records digitalized. Mr. Laughlin stated they did have digital copies; however, they must have physical copies for a number of years, and they still must designate a local records office.
May 20, 2025	Heron Isles CDD

EIGHTH ORDER OF BUSINESS	Discussion of Easement for Cable/ Internet
Installation
Mr. Laughlin stated they had a representative from the HOA present. The HOA representative stated she was present to observe.
Ms. Gentry stated Comcast had approached the CDD with a service agreement and an easement to install cable services. After review, the service agreement should be with the HOA. However, the CDD holds the utility easements where the lines are to be installed and would be the entity to grant the easement. It has proven confusing to the internet providers to have two entities involved in the agreements. One option is for the CDD to grant the HOA an easement over the utility easements and then the HOA will allow third parties to install telecommunication cable and internet. This will be limited to only this infrastructure. It was noted that when the community was first built, there was an easement granted to Hotwire and the easement states that it is an “exclusive agreement.” Because of this, there is a small risk Hotwire will try to enforce their exclusive agreement rights.
Ms. Emanuelson stated she thought the agreement was voided because it did not get re- signed. Ms. Gentry stated that would be the argument they would have if Hotwire tried to say anything. There are public policy arguments against a unit of government being bound by a perpetual exclusive easement like the Hotwire easement.
Ms. Emanuelson asked if they worked out the details on the payment of the easement. Ms. Gentry stated the payment would go to the HOA; they are open to discussing the matters with the chair.
Mr. Hays asked if the easement with Hotwire is specifically for telecommunications. Ms. Gentry stated she will have to double check on the wording. Mr. Hays added if they were able to grant the HOA an easement for utility services, might help the issue.

May 20, 2025	Heron Isles CDD

NINTH ORDER OF BUSINESS	Staff Reports
	A.	Landscape
Mr. Dellinger stated they conducted an inspection on the landscaping, and they determined the pond banks do not look great, but the other areas are looking good.
Ms. Emanuelson stated there is a light by the first entrance that is broken.

	A.	District Counsel
Ms. Gentry stated there were not many bills that passed in the most recent legislative session that affect CDDs, and the ones that did pass mainly affect the developers. She noted the bill that would have increased sovereign immunity limitations of liability for all the government entities did not pass but may come back next year. She added they will continue with their goals and objectives reporting as they did last year.

	A.	District Engineer
There being no comments, the next items followed.

	A.	District Manager- Report on the Number of Registered Voters (1,341)
Mr. Laughlin stated there were 1,341 voters in the district as of April 15, 2025. He added Ms. Mullins will be moving to Heron Isles full time as a Regional Manager and Mr. Dellinger will move to Amelia Walk to fill her position.
	A.	Field Operations Manager
	1.	Report
Mr. Dellinger gave an overview of the operations report, a copy of which was included in the agenda package. He stated they trimmed the wax myrtles that were overgrowing the sign and removed the large wax myrtles by the irrigation pump. He noted this revealed damage that had been there. They have been routinely leveling the playground mulch. He added there was damage to the interactive panels on the playground that have been repaired. GMS has been monitoring the security for any activity on the overnight hours and collecting trash around the parks and fields. The pressure washing and fixing the fence panels along the Blackrock entrance have been completed.
May 20, 2025	Heron Isles CDD

	1.	Pond Report
A copy of the pond report was provided on page 170 of the agenda package.

TENTH ORDER OF BUSINESS	Supervisor Requests and Public Comment
Mr. Yuro stated he called FPL for the lights, and they will put up the lights and maintain them for life. He added he would like to add a bus stop covering to keep the kids dry when it rains.
Tammy from the HOA stated Hotwire did not come back with the non-exclusive and she has not heard from them since.
A resident stated she would like to see speed bumps throughout the neighborhood.

ELEVENTH ORDER OF BUSINESS	Next Scheduled Meeting – August 19, 2025 at
5:00 p.m. at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida

TWELFTH ORDER OF BUSINESS	Adjournment

Secretary/Assistant Secretary	Chairman/Vice Chairman

B.

Heron Isles
Community Development District

Unaudited Financial Reporting
June 30, 2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4-5	
	Month to Month	

6	
	Debt Service Fund Series 2017	

7	
	Capital Reserve Fund	

8	
	Long Term Debt Report	

9	
	Assessment Receipt Schedule	

10	
	Check Register Summary	
Heron Isles
Community Development District Combined Balance Sheet
June 30, 2025

Assets:
Cash:
Operating Account	$	41,151	$	-	$	6,086	$	47,237			
Assessments Receivable	-
Due from Other	-
Due from Other Government	-
Due from General Fund	-
Due from Capital Fund	-	-
-
-
-
-	-
-
-
-
.		-
-
-
-
-					
Investments:
State Board of Administration (SBA)	437,856	

-	

195,384		

633,240					
Custody - Reserve	846	-	-		846					
Custody - Excess Funds	88,272	-	-		88,272					
Series 2017
Reserve A1	-	

-	

-		

-					
Reserve A2	-	32,250	-		32,250					
Revenue	-	51,368	-		51,368					
Prepayment	-
Excess Revenue	-	250
-	-
-		250
-					
Prepaid Expenses	-
Deposits	1,580	-
-	-
-		- 1,580					
Total Assets	$	569,704	$	83,868	$	201,470	$	855,043					

Liabilities:
Accounts Payable	

$	13,676	

$	

-		

$	

-	

$	

13,676	
Accrued Expenses FICA Payable
Due to Debt Service Due to Capital Reserve	-
-
-
-			-
-
-
-		-
-
-
-		-
-
-
-	
Total Liabilites	$	13,676	$	-	$	-	$	13,676				

Fund Balance:
Nonspendable: Prepaid Items	

$	-	

$	

-	$	

-	$	

-				
Deposits
Restricted for:	1,580		-	-	1,580				
Debt Service	-	83,868	-	83,868							
Capital Project	-	-	-	-							
Assigned for:
Capital Reserve Fund	
-	-	201,470	
201,470							
Capital Reserves	-	-	-	-							
Unassigned	554,448	-	-		554,448				
Total Fund Balances	$	556,028	$	83,868	$	201,470	$	841,367				
									
Total Liabilities & Fund Balance	$	569,704	$	83,868	$	201,470	$	855,043				
Heron Isles
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	412,343	$	412,343	$	418,396	$	6,052	
Interest Income/Miscellaneous Income	6,000	4,500	17,900	13,400	
Access Key Cards	100	75	-	(75)	
Total Revenues	$	418,443	$	416,918	$	436,296	$	19,377	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	3,000	$	2,000	$	1,000	
PR-FICA	306	230	153	77	
Engineering	4,000	3,000	4,488	(1,488)	
Attorney	18,000	13,500	12,013	1,488	
Annual Audit	3,460	-	-	-	
Assessment Administration	7,950	7,950	7,950	-	
Dissemination Agent	1,685	1,264	1,264	0	
Trustee Fees	3,800	-	-	-	
Management Fees	56,269	42,202	42,202	-	
Information Technology	2,022	1,517	1,517	0	
Website Maintenance	1,348	1,011	1,011	0	
Telephone	200	150	26	124	
Postage & Delivery	800	600	195	405	
Meeting Room Rental	300	225	-	225	
Insurance General Liability/Public Officials	22,795	22,795	16,779	6,016	
Printing & Binding	600	450	205	245	
Legal Advertising	3,200	2,400	-	2,400	
Other Current Charges	7,400	5,550	6,855	(1,305)	
Office Supplies	100	75	3	72	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	138,411	$	106,093	$	96,833	$	9,260	

Operations & Maintenance					
Utilities					
Electric	$	35,750	$	26,813	$	24,429	$	2,384	
Water & Sewer	14,000	10,500	8,058	2,442	
Subtotal Utilities	$	49,750	$	37,313	$	32,487	$	4,825	

Contract Services					
Landscape Maintenance (Brightview Landscaping)	$	87,336	$	65,502	$	65,502	$	-	
Landscape Contingency	15,000	11,250	6,060	5,190	
Irrigation Maintenance	8,500	6,375	492	5,883	
Lake Maintenance (Future Horizons)	9,243	6,933	6,602	330	
Janitorial Services (Magic Touch)	7,400	5,550	4,904	646	
Trash Removal Services	-	-	-	-	
Facility Management	13,899	10,424	10,424	-	
Security Services	-	-	1,146	(1,146)	
Pest Control Services (Naders Pest Raiders)	350	264	264	-	
Holiday Decorations	1,500	-	-	-	
Subtotal Contract Services	$	143,228	$	106,298	$	95,395	$	10,903	
Heron Isles
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Repair and Maintenance					
Facility Repairs	$	17,500	$	13,125	$	9,536	$	3,589	
Miscellaneous Repairs & Maintenance	7,500	5,625	180	5,445	
Road and Drainage Repairs	5,000	3,750	-	3,750	
Subtotal Repair and Maintenance	$	30,000	$	22,500	$	9,716	$	12,784	
					
Total Operations & Maintenance	$	222,978	$	166,110	$	137,598	$	28,513	
					
Total Expenditures	$	361,389	$	272,204	$	234,431	$	37,773	
					
Excess (Deficiency) of Revenues over Expenditures	$	57,054		$	201,865		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	(57,054)	$	(57,054)	$	(57,054)	$	-	
Total Other Financing Sources/(Uses)	$	(57,054)	$	(57,054)	$	(57,054)	$	-	

Fund Balance - Beginning	$	-	$	411,217	
			
Fund Balance - Ending	$	-	$	556,028	
Heron Isles
Community Development District Month to Month

Revenues:

Special Assessments - Tax Roll	$	-	$	35,097	$	363,933	$	1,359	$	5,554	$	3,468	$	3,612	$	2,234	$	3,140	$	-	$	-	$	-	$	418,396													
Interest Income/Miscellaneous Income	1,334	1,270	1,179	2,247	2,891	2,969	2,160	1,942	1,909	-	-	-	17,900																
Access Key Cards	-	-	-	-	-	-	-	-	-	-	-	-	-																
Total Revenues	$	1,334	$	36,367	$	365,111	$	3,606	$	8,444	$	6,437	$	5,771	$	4,175	$	5,050	$	-	$	-	$	-	$	436,296																

Expenditures:																										
General & Administrative:																										
Supervisor Fees	$	-	$	600	$	-	$	-	$	600	$	-	$	-	$	800	$	-	$	-	$	-	$	-	$	2,000																
PR-FICA	-	46	-	-	46	-	-	61	-	-	-	-	153																
Engineering	435	725	435	1,950	435	-	-	508	-	-	-	-	4,488																
Attorney	96	1,920	674	498	1,598	1,507	1,130	3,121	1,468	-	-	-	12,013																
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-																
Assessment Administration	-	7,950	-	-	-	-	-	-	-	-	-	-	7,950																
Dissemination Agent	140	140	140	140	140	140	140	140	140	-	-	-	1,264																
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-																
Management Fees	4,689	4,689	4,689	4,689	4,689	4,689	4,689	4,689	4,689	-	-	-	42,202																
Information Technology	169	169	169	169	169	169	169	169	169	-	-	-	1,517																
Website Maintenance	112	112	112	112	112	112	112	112	112	-	-	-	1,011																
Telephone	-	-	-	8	-	-	18	-	-	-	-	-	26																
Postage & Delivery	134	2	7	11	6	7	3	5	20	-	-	-	195																
Insurance General Liability/Public Officials	16,779	-	-	-	-	-	-	-	-	-	-	-	16,779																
Printing & Binding	3	2	44	25	2	42	-	-	86	-	-	-	205																
Meeting Room Rental	-	-	-	-	-	-	-	-	-	-	-	-	-																
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-																
Other Current Charges	-	6,552	-	-	7	-	261	35	-	-	-	-	6,855																
Office Supplies	0	0	0	0	0	0	0	0	1	-	-	-	3																
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175																
Total General & Administrative	$	22,733	$	22,908	$	6,270	$	7,603	$	7,805	$	6,666	$	6,522	$	9,640	$	6,686	$	-  $	-  $	-  $	96,833																

Utilities																										
Electric	$	2,676	$	2,683	$	2,690	$	2,701	$	2,718	$	2,723	$	2,734	$	2,737	$	2,769	$	-	$	-	$	-	$	24,429																
Water & Sewer	1,280	1,218	358	627	673	794	893	1,042	1,174	-	-	-	8,058																
Subtotal Utilities	$	3,956	$	3,901	$	3,048	$	3,328	$	3,391	$	3,517	$	3,627	$	3,778	$	3,942	$	-  $	-  $	-  $	32,487																

Contract Services																										

Landscape Maintenance (Brightview Landscaping)	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
7,278	
$	
-	
$	
-	
$	
-	$	
65,502	
Landscape Contingency	-	1,680	-	630	-	-	-	-	3,750	-	-	-	6,060																
Irrigation Maintenance	-	-	-	-	492	-	-	-	-	-	-	-	492																
Lake Maintenance (Future Horizons)	734	734	734	734	734	734	734	734	734	-	-	-	6,602																
Janitorial Services (Magic Touch)	613	613	613	613	613	613	-	613	613	-	-	-	4,904																
Trash Removal Services	-	-	-	-	-	-	-	-	-	-	-	-	-																
Facility Management	1,158	1,158	1,158	1,158	1,158	1,158	1,158	1,158	1,158	-	-	-	10,424																
Security Services	100	243	100	100	100	143	120	120	120	-	-	-	1,146																
Pest Control Services (Naders Pest Raiders)	-	-	-	-	-	-	-	264	-	-	-	-	264																
Holiday Decorations	-	-	-	-	-	-	-	-	-	-	-	-	-																
Subtotal Contract Services	$	9,883	$	11,705	$	9,883	$	10,513	$	10,375	$	9,926	$	9,290	$	10,167	$	13,653	$	-  $	-  $	-  $	95,395																
Heron Isles
Community Development District Month to Month

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total			

Repair and Maintenance																
Facility Repairs	$	1,703  $	1,108  $	1,336  $	450  $	823  $	870  $	677  $	1,858  $	711  $	-	$	-	$	-	$	9,536	
Miscellaneous Repairs & Maintenance		-	-	-	-	-	135	-	45	-	-		-	-	180	
Road and Drainage Repairs		-	-	-	-	-	-	-	-	-	-		-	-	-	
Subtotal Repair and Maintenance	$	1,703  $	1,108  $	1,336  $	450  $	823  $	1,005  $	677  $	1,903  $	711  $	-  $		-  $	-  $	9,716	
																
Total Expenditures	$	22,733  $	22,908  $	6,270  $	7,603  $	7,805  $	6,666  $	6,522  $	9,640  $	6,686  $	-  $		-  $	-  $	234,431	
																
Excess (Deficiency) of Revenues over Expenditures	$	(21,399) $	13,460  $	358,841  $	(3,997) $	639  $	(229) $	(750) $	(5,465) $	(1,636) $	-  $		-  $	-  $	201,865	

Other Financing Sources/Uses:																
Transfer In/(Out)		-	-	-	-	-	-	(57,054)	-	-	-		-	-	(57,054)	
Total Other Financing Sources/Uses	$	-  $	-  $	-  $	-  $	-  $	-  $	(57,054) $	-  $	-  $	-  $		-  $	-  $	(57,054)	
																
Net Change in Fund Balance	$	(21,399) $	13,460  $	358,841  $	(3,997) $	639  $	(229) $	(57,804) $	(5,465) $	(1,636) $	-  $		-  $	-  $	144,811	
Heron Isles
Community Development District Debt Service Fund Series 2017 A1&A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	221,115	$	221,115	$	224,362	$	3,247	
Interest Income	6,000	4,500	6,269	1,769	
Total Revenues	$	227,115	$	225,615	$	230,632	$	5,017	

Expenditures:					
Series 2017A-1
Interest - 11/1	

$	22,703	

$	22,703	

$	22,703	

$	-	
Interest - 5/1	22,703	22,703	22,703	-	
Principal - 5/1	105,000	105,000	105,000	-	
Series 2017A-2
Interest 11/1	

14,000	

14,000	

14,000	

-	
Interest - 5/1	14,000	14,000	14,000	-	
Principal - 5/1	35,000	35,000	35,000	-	
Special Call - 5/1	-	-	45,000	(45,000)	
Total Expenditures	$	213,406	$	213,406	$	258,406	$	(45,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	13,709	$	12,209	$	(27,774)	$	(39,983)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	13,709	$	12,209	$	(27,774)	$	(39,983)	
					
Fund Balance - Beginning	$	78,163		$	111,642		
					
Fund Balance - Ending	$	91,872		$	83,868		
Heron Isles
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending June 30, 2025

Adopted	Prorated Budget	Actual		
Budget	Thru 06/30/25	Thru 06/30/25	Variance	

Revenues					
Capital Reserve Transfer In	$	57,054	$	57,054	$	57,054	$	-	
Interest	100	75	3,983	3,908	
Total Revenues	$	57,154	$	57,129	$	61,037	$	3,908	

Expenditures:					
Capital Outlay	$	-	$	-	$	5,850	$	(5,850)	
Repair and Replacements	-	-	12,450	(12,450)	
Other Service Charges	-	-	215	(215)	
Total Expenditures	$	-	$	-	$	18,515	$	(18,515)	
					
Excess (Deficiency) of Revenues over Expenditures	$	57,154		$	42,522		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	57,154		$	42,522		
					
Fund Balance - Beginning	$	179,563		$	158,948		
					
Fund Balance - Ending	$	236,717		$	201,470		
Heron Isles
Community Development District Long Term Debt Report

Series 2017A-1 Capital Improvement Revenue Bonds		

Interest Rate:	
2.0%-3.375%	
Maturity Date:	11/1/2036	
Reserve Fund Definition	50% of Maximum Annual Debt Servi	
Reserve Fund Requirement	$81,257.82	
Reserve Fund Balance (1)	81,257.82	

Bonds outstanding - 9/30/2018	
$2,155,000	
Less: November 1, 2018	($30,000)	
Less: May 1, 2019	($100,000)	
Less: November 1, 2019	($10,000)	
Less: May 1, 2020	($100,000)	
Less: May 1, 2020 (Prepayment)	($10,000)	
Less: November 1, 2020 (Prepayment)	($15,000)	
Less: May 1, 2021	($95,000)	
Less: May 1, 2021 (Prepayment)	($5,000)	
Less: November 1, 2021 (Prepayment)	($5,000)	
Less: May 1, 2022	($100,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023	($100,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: May 1, 2024	($100,000)	
Less: May 1, 2025	($105,000)	
Current Bonds Outstanding	$1,370,000	
(1) Covered by Assured Guaranty Municipal Corp Bond Insurance

c

C.
Heron Isles
Community Development District

FISCAL YEAR 2025 ASSESSMENT RECEIPTS SUMMARY

ASSESSED	#UNITS ASSESSED	SERIES 2017A-2
DEBT SERVICE ASSESSED	

O&M ASSESSED	TOTAL ASSESSED	
NET ASSESSMENTS TAX ROLL	748	221,115.39	412,340.61	633,456.00	
TOTAL NET ASSESSMENTS		221,115.39	412,340.61	633,456.00	

	SUMMAR	Y OF TAX ROLL RECEIPTS			
	DATE	DEBT SERVICE	O&M		
NASSAU COUNTY DISTRIBUTION	RECEIVED	RECEIPTS	RECEIPTS	TOTAL RECEIVED	

1	
10/29/24	
971.65	
1,811.94	
2,783.59	
2	11/21/24	17,848.96	33,285.11	51,134.07	
3	12/5/24	181,864.49	339,144.72	521,009.21	
4	12/20/24	13,292.33	24,787.82	38,080.15	
5	1/8/25	728.74	1,358.97	2,087.71	
6	2/6/25	2,978.14	5,553.70	8,531.84	
7	3/7/25	1,859.63	3,467.87	5,327.50	
8	4/8/25	1,858.30	3,465.40	5,323.70	
Interest	4/8/25	78.54	146.46	225.00	
9	5/7/25	1,197.74	2,233.58	3,431.32	
11	6/11/25	94.71	176.61	271.32	
12	6/12/25	1,589.20	2,963.58	4,552.78	
		-	-		

PERCENT COLLECTED	DEBT	O&M	TOTAL	
% COLLECTED TAX ROLL	101.47%	101.47%	101.47%	

D.
Heron Isles
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2025
Check Register

General Fund
4/1/25 - 4/30/25	784-792	$18,153.11
5/1/25 - 5/31/25	793-803	17,660.22
6/1/25 - 6/30/25	804-815	20,466.00

Capital Reserve
4/15/25	12	$5,850.02

Autopayments
04/07/25	JEA	$892.79	
04/08/25	FPL	2,733.74	
05/06/25	JEA	1,041.83	
05/06/25	FPL	2,736.61	
05/29/25	IRS TAX PAYMENT	122.40	
06/05/25	JEA	1,173.58	
06/05/25	FPL	2,768.64	

* Fedex Invoices available upon request
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/25	PAGE	1
*** CHECK DATES 04/01/2025 - 06/30/2025 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/09/25 00014	4/01/25 310	202504 320-57200-34100	*	1,158.25
APR FACILITY MANAGEMENT
GOVERNMENTAL MANAGEMENT SERVICES	1,158.25 000784
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
311	202504 310-51300-34000	*	4,689.08
APR MANAGEMENT FEES
311	202504 310-51300-35110	*	112.33
APR WEBSITE ADMIN
311	202504 310-51300-35100	*	168.50
APR INFORMATION TECH
311	202504 310-51300-31300	*	140.42
APR DISSEMINATION SVCS
311	202504 310-51300-51000	*	.12
OFFICE SUPPLIES
311	202504 310-51300-42000	*	2.76
POSTAGE
311	202504 310-51300-41000	*	17.83
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,131.04 000785
-	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
88433	202502 320-57200-46500	*	733.60
FEB LAKE MAINTENANCE
FUTURE HORIZONS,INC	733.60 000786
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00130	3/31/25 88854	202503 320-57200-46500	*	733.60
MAR LAKE MAINTENANCE
FUTURE HORIZONS,INC	733.60 000787
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00139	2/26/25 9274640	202502 320-57200-46250	*	492.30
FEB IRRIGATION REPAIRS
BRIGHTVIEW LANDSCAPE SERVICES INC	492.30 000788
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00139	3/01/25 9260404	202503 320-57200-46200	*	7,278.00
MAR LANDSCAPE MAINTENANCE

MAINTENANCE SUPPLIES

GOVERNMENTAL MANAGEMENT SERVICES	869.82 000791
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00141	4/15/25 12040	202503 310-51300-31500	*	1,506.50
MAR GENERAL COUNSEL
KILINSKI VAN WYK PLLC	1,506.50 000792
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIC	-HERON ISLES - BPEREGRINO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/25	PAGE	2
*** CHECK DATES 04/01/2025 - 06/30/2025 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/06/25 00139	5/01/25 9328568	202505 320-57200-46200	*	7,278.00
MAY LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES INC	7,278.00 000793
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/25 00130	4/30/25 89343	202504 320-57200-46500	*	733.60
APR LAKE MAINTENANCE
FUTURE HORIZONS,INC	733.60 000794
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/25 00137	5/01/25 61652206 202505 320-57200-34800	*	264.00
SENTRICON PEST CONTROL
NADERS PEST RAIDERS	264.00 000795
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00014	5/01/25 313	202505 320-57200-34100	*	1,158.25
MAY FACILITY MANAGEMENT
GOVERNMENTAL MANAGEMENT SERVICES	1,158.25 000796
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00014	5/01/25 314	202505 310-51300-34000	*	4,689.08
MAY MANAGEMENT FEES
5/01/25 314	202505 310-51300-35110
MAY WEBSITE ADMIN
5/01/25 314	202505 310-51300-35100
MAY INFORMATION TECH
5/01/25 314	202505 310-51300-31300
MAY DISSEMINATION SVCS
5/01/25 314	202505 310-51300-51000
OFFICE SUPPLIES
5/01/25 314	202505 310-51300-42000
POSTAGE
GOVERNMENTAL
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00146	4/01/25 421729	202504 320-57200-34500
SECURITY - APRIL 2025
HI-TECH SYSTEM ASSOCIATES INC	120.00 000798
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00146	5/01/25 423332	202505 320-57200-34500	*	120.00
SECURITY - MAY 2025
HI-TECH SYSTEM ASSOCIATES INC	120.00 000799
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00117	5/10/25 22351	202505 320-57200-46000	*	45.00
BACKFLOW TEST
BOB'S BACKFLOW & PLUMBING	45.00 000800
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00014	5/14/25 315	202505 320-57200-49700	*	1,083.00
PRESSURE WASHING SERVICES
GOVERNMENTAL MANAGEMENT SERVICES	1,083.00 000801
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIC	-HERON ISLES - BPEREGRINO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/25	PAGE	3
*** CHECK DATES 04/01/2025 - 06/30/2025 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/20/25 00141	5/18/25 12294	202504 310-51300-31500	*	1,130.00
APR GENERAL COUNSEL
KILINSKI VAN WYK PLLC	1,130.00 000802
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/20/25 00132	5/01/25 44	202505 320-57200-46600	*	613.00
MAY BIWEEKLY CLEANING
IAN J ROBINSON	613.00 000803
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00130	5/30/25 89834	202505 320-57200-46500	*	733.60
MAY LAKE MAINTENANCE
FUTURE HORIZONS,INC	733.60 000804
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00014	5/16/25 316	202504 320-57200-49700	*	677.17
MAINTENANCE SUPPLIES
GOVERNMENTAL MANAGEMENT SERVICES	677.17 000805
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/25 00146	6/01/25 424935	202506 320-57200-34500	*	120.00
SECURITY - JUN 2025
HI-TECH SYSTEM ASSOCIATES INC	120.00 000806
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00139	6/01/25 9367708	202506 320-57200-46200	*	7,278.00
JUN LANDSCAPE MAINTENANCE
BRIGHTVIEW LANDSCAPE SERVICES INC	7,278.00 000807
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00014	6/01/25 318	202506 310-51300-34000	*	4,689.08
JUN MANAGEMENT FEES
6/01/25 318	202506 310-51300-35110	*	112.33
JUN WEBSITE ADMIN
6/01/25 318	202506 310-51300-35100	*	168.50
JUN INFORMATION TECH
6/01/25 318	202506 310-51300-31300	*	140.42
JUN DISSEMINATION SVCS
6/01/25 318	202506 310-51300-51000	*	.66
OFFICE SUPPLIES 6/01/25 318
POSTAGE 6/01/25 318
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,217.27 000808
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00150	5/30/25 1266	202505 320-57200-49700	*	615.00
6' TAN PVC FENCING
LV FENCE & GATES LLC	615.00 000809
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/11/25 00132	6/01/25 45	202506 320-57200-46600	*	613.00
JUN BIWEEKLY CLEANING
IAN J ROBINSON	613.00 000810
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
HIC	-HERON ISLES - BPEREGRINO
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/25	PAGE	4
*** CHECK DATES 04/01/2025 - 06/30/2025 ***	HERON ISLES CDD - GENERAL FUND
BANK B HERON ISLES - GF

JUN FACILITY MANAGEMENT

RPL 2 GFI'S/IN USE COVERS
265.00

MAY ENGINEERING SERVICES
507.50

FACILITY MAINTENANCE
160.00

MAY GENERAL COUNSEL
3,121.21

HIC	-HERON ISLES - BPEREGRINO
Governmental Management Services, LLC
475 West Town Place, Suite 114
St. Augustine, FL 32092
Invoice

Bill To:
Heron Isles CDD
475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice#: 310 Invoice Dale: 4/1/25
Due Date: 4/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Facility Management- Heron Isles - April 2025

		1,158.25	1,158.25	

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Bill To:
Heron Isles COD
475 West Town Place Suite 114
St. AugusUne, FL 32092

Description	Hours/Qty	Rate	Amount

Management Fees -April 2025 Website Administration - April 2025 Information Technology -April 2025
Dissemination Agent Services - April 2025 Office Supplies
Postage Telephone		4,689.08
112.33
168.50
140.42
0.12
2.76
17.83	4,689.08
112.33
168.50
140.42
0.12
2.76
17.83	

Future Horizons, Inc
403 N First Street PO Box 1115
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
I  I
Invoice Number: 88433
Invoice Date:	Feb 28, 2025
Page:	1

	

Customer ID	.	Customer PO	Payment Terms		
Heron02	Per Contract	Net 30 Days		
Sales Rep ID	.	Shipping Method	Ship Date	Due Date	
	Hand Deliver	2/24/25	3/30/25	

Quantity	Item	Description	Unit Price	Amount	
1.00	Aquatic Weed Control	Aquatic Weed Control services performed	733.60	733.60	
		February 24, 2025			
		
Approved Chip Dellinger,
Operations Manager
Governmental Management Services On behalf of Heron Isles COD
Date: 3/4/2024
Acct. # 1-320-57200-46500			
		RECEIVED
By Tara Lee at 3:11 pm, Apr 09, 2025			
		-			

Check/Credit Memo No:	Subtotal	733.60			
	Sales Tax				
	Freight				
	Total Invoice Amount	733.60			
	Payment/Cred It Applied				
	TOTAL	.	733.60		
Future Horizons, Inc
403 N First Street PO Box 1115
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
I  I
Invoice Number: 88854
Invoice Date:	Mar 31, 2025
Page:	1

	

Customer ID	Customer PO	Payment Terms		
Heron02	Per Contract	Net 30 Days		
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver	3/13/25	4/30/25	

Quantity	Item	Description	Unit Price	Amount			
1.00	Aquatic Weed Control	Aquatic Weed Control services performed	733.60	733.60			
		March 13, 2025					
		
Approved Chip Dellinger,
Operations Manager
Governmental Management Services On behalf of Heron Isles CDD
Date: 4/1/2024
Acct. # 1-320-57200-46500					
			RECEIVED
By Tara Lee at 3:52 pm, Apr 01, 2025				

Check/Credit Memo No:	Subtotal	733.60					
	Sales Tax						
	Freight						
	Total Invoice Amount	733.60					
	Payment/Credit Applied						
	TOTAL		.	733.60			
INVOICE

landscape Services

Sold To: 24245977
Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257

Project Name: Heron Isles • Irrigation inspection repair proposal
Project Description: Irrigation inspection completed on 02/05/2025

Customer#: 24245977
Invoice#:	9274640 Invoice Date: 2/26/2025 Sales Order: 8604979 Cust PO#:
Job Number	Description	Qtv	UM	Unit Price	Amount	
346108392	Heron Isles CDD 4" Rotor
6" Spray head Nozzle

Approved Chip Dellinger
Operations Manager	
4.000	
EA	
51.00
41.66
I0.00

Total Invoice Amount Taxable Amount
Tax Amount Balance Due	
204.00	
		5.000	EA		208.30	
		8.000	EA		80.00	
	Governmental Management Servic,- s					
	On behalf of Heron Isles COD					
	Date: 4/17/2025					
	Acct. It 1-320-57200-46250					
	Irrigation Repairs					
	RECEIVED					
	By Tara Lee at 8:55 am, Apr 18, 2025					
					
492.30	
					492.30	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904 292-0"/ 16

Please detach stub and remit with your paymelll

Payment Stub
Customer Account#: 24245977
Invoice#: 9274640 Invoice Date: 2/26/2025

11	Amount Due:	$ 492.30	11
Thank you for allowing us to serFe you

Please reference the invoice # on your
check and make payable to

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Bright View Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
BrightView
undsupe Servlcn

Proposal for Extra Work at Heron Isles COD
February 24, 2025
Page 1 of 2

Property Name Property Address
Heron Isles COO 96005 Starlight ln
Yulee, Fl 32097
Contact	Terry Glynn
To	Heron Isles COO
Billing Address		9655 Florida Mining Blvd Bldg 300 S1e305 Jacksonville, Fl 32257

Project Name	Heron Isles - Irrigation inspection repair proposal Project Description	 lrriga1ion inspection completed on 02/05/2025
Scope of Work

QTY
UoMfSizo	Material/DescrlpUon
......., .....................................................
Unll Price
Totat
....oo
5,00
8,00
EACH EACH l;ACH
4·• Rotor
6' Spray head
Nozzle
$5100
S'-1.66
$10.00
$204,00
$208.30
$80,00

Total Price	$492.30
THIS IS NOT AN INVOICE
This proposal is valid for thirty (30) days unless otheiwise approved by Contractor's Senior Vice President
11530 Davis Creek Court Jacksonvi!la, FL 32256 ph. ,'.90(1 J92-0f16 tax !904►292-1014
February 24, 2025
Page 2or 2

TERMS & CONDITIONS

Thl'l Con!ractor ghaij reoogna:e and perform m accoidartw w,th Y,rtotlen le1ms wrinen
$peCf[IG<lll00$ond d<awing,i.only?a1Mdor rnremrdto tw11e1n Aflm21tenals. shall c;qfWrm
to b!ct ?1fK:-111.JonS

WOik For« Commc.or shaQ ditslgnato a quahflw re!)fe?otativ<i 11111h e?a	m lnndscspe rra1ntenaf1GE/oor,s.lrudt00 upgra®$ or who:n ripPhc.able tn use ffill?m!lol TMwosklorce!!-hallbe ?tnntond qmldi«J. ond&h>lllO<'l 14gall'( outho11Zedlowlm! m
!MUS
.,. txeMe andPurmst11o eootrsctoc Vlall ITlillnla,n a l,and,;(;ape Conlraeto(& IK:? ii ltXjUlfed by Slaia Of local law and 'MIi colllJIY Wl!h &U Olhl!:f llcern'1i ft'lqUlf8ITT(!nlS o! ti\<!! Clly State ond F«ieni-1 Govemmsfl111 as w i, I J aa ,illolh!t1 roquirttmenls of law Urless othe1W1&11 ag¢W i.,pon? lhe part,u or proh!b:100 ? fllW. Clt>'looe1 shall be reqlllrW to obn11r1an rvx:es.ary and 1e(IU>rOO pe1mts. to alloW 1twcoITJJWnC:11mel'II ol lhe SeMCG$ 011
tMfl{Operty

-t.  Ta"1!1 Con\mctt>f 2gro:i-es to p;ly 11U 11pp1.eab!G ta,rei; 1nciud1flg Ule§ 01Gerwrol El<l:IU!
Ti'1ll jGET). where applte.'ll»a

lri,1ut&nc? Con1racto1 1!9flliel to j)IO\llOe Generalllibll,ty lm.u,ance All!omol,ve Llabll,ty lMUroroce. Workera C?l'\$51.IOl't ltli5Un'll'lte afldany other l!'ikllOf'lOO reQL11fed by l.;,.,J Qf Cwtorrer, a.s spec<l1ed m wn(1ng poor to oommoneornelll of wort< II not ?pe,clfie-d
CO!'ltrirctor WIii fufOJ$h ll'l!lll'llOCUwr!h $1,000(llllimllofl?bilitV,

f>. 1.Jebhty Contra,101 &hall 001 be li&bl<!! /Of /!Jfr/ d3rrage lhtlt OCCUl'I> llom Act& of God defi/100 st l?ldremt! w011tll1!1 cl)l)dfx)M. foe e11rthq,JG!le etc and ivies. regulalK:>1? DI JeWICl!Mll m,po.ud b"t 81lf 11=tll<Tli1nt Of gove,?111.:11 ?l'l(;y Mh-OM! 01 regcnal
errergency opdeJNC. pandeITTIG. he;lllh 1el&IW outbrnak or othllr nlWIClll evom, oot
cu\JUQ by OrY:l 01 othet de!.,? or lm?ure of p,11r1onmnc6 bayond the coornerciolly
IC.[1\iQflat:l.a con!IOI of e111wr party Ul\def \hOS-0 C<IGtlfl'6t81'C05, CQntr1'1CIOf ,i,.hall have the
u¢,t to reM(10hate ow tern"' andpnoa,s of IM Conlloci w11.lun $!xi)' (60) i;!.)ys.

7.  Any illegal tre!\P9M. dalfOO @ndfor WrMQe:'I 1.s1.1Umgfrom work reqllt!:lled U'li'll 11; rot on property owned by Ct1Slome101 no!uoaer Cwtonw1rrnnai}!lmenl and oontJol-.hl,IIbe U!!: WW re$porn1bilty Of !he Customer

N.  SubGont1?on; Ctmlf8¢tor ret;ervts Iha 111,lht to hlra quo 1h6d subconlrnctors Ii;)
perform npaci.i!ized funci:1ona. Qf work raqL110ng ?pw,alt.t:00 equipment

Y. Addalonal Sor'v!cos Arrt edditlo111il work not shown ,n Iha at>Ova 2;poci!lcolt0ns 11wolving extra co..!1, will be eKeculed only uponi!gned wriUonoiclerr., and w,1bX:tlf™l aneJ4ra char?over sod aboVe lhe e1111moto
115 Conoel\aOOn J>.»ltceolr:oncel'allon d work nu;I b@ r1teeived n wnt1"1}belor<'llhe ctew 10 di$fl9\Cood to tho!! !o:.:11ton ur Cl.lllfotne/ \'>ll bu .mbla l!.l( & mlflllllUil tra"lel
cl'lergllot !.150 OOandblle-t!W CV!llom4f

The follow-mg $«.l!!)rr.t shnll apply whsrg Contru;tot prov,de11 •c:vstOrnlH Wllh 1u1& rnre
l!e/\'!C(l(!j

1r..  Tree & SttJ!Til RemovaL "'re-tt 1emoved \',Ill bia cut ll'II cioos !o U111 ground ai pose:1ble
009.Ud on CClfld,tioro to or M)(l totho bottom c.llhe tree \run/I Ao$110tioJcharge,i. win be
?ed fot tr?n hDZll{d:s slJCh B(l bVI r.ot ·,mted to ¢0f)l'Jr:1;¢ bock (,Ue:d trunks mtitJI
rodl., de U teql.ldll!ed mecharm:111 gnndmg olvi$1b/,& \h'li'J f.11.0T<P v?ll 00 doflfi toaool\nod
\W3th Md Ollpth below wQlll'ld klve! a1asn nddiliOrnil ct1a109 to Iha Cuctomer Oe?ned
t,a.;;AA!I mm li.lr.&..c@oo matenal ,n;,y oo WfC.liad CO!,tOm':lr wa oo respc,11$11,m, ro1
conractmg IM  apPtOJ)liate ?rg1ound ullliy loc3tor 0011¥16r/f t,;, locate und imr11
Ul'K.lel(10umlI.Ait,ty lines fll'IOJ loatarl ol WO<k C(l(troctOf!Snot f<?$,p/J!l$1ble da!nllj}d ®il0 lo Ull00rgro11lld t1l11rt,es Buch a,i. ? not I mled to CldblU W!fff pipes, onct llrigahon perts Controo\Of will 1'1:!P3lf datnl)IJ',IXhmg:l!IOnhnea at lf'm C0010f\'li!I'$ ,ixper,ae

11  WeM!r O' l1nb.lrty A?:U$ r01 CfOWll lhlflMIQ If\ e?s  of IWcfl!y·IIVe pt-r?nt :25¼) Of WOik nol Ill DCQl(<'.iaflCI! W1th ISA (mternallOl'llll Society ol Artlonc\.iltu(J!J) titlll'ldllrcl? v.,]I faqui!O a 11,,gw<:1W&Ne.( o1 hab<hty

Arniptincil a-11.m :..:wi,,,,ci
8y e!<!!GulJnQ ttua OOCUl»sflt. Cwtomru il(l'o¾!S to the k,1mat10n of a bmd1ng con1,act 1:1.00 10 tho
!a/ll'l:& &nd COlldlttOm. ,et forth hctelfl Custorre1 1epn,sents lhllt COn\tec!Or $ authOOZl'!d to p,?l70rm the WOik stated on lh& /ere of !his Cor.tract !.I petyff\!!!'ll hat. ooi Ot'l<ln recer,,ud I:"{ COf\Uaci.Of f)/)f p&/IOOflt terms ha1eunt1er Ccl1U19clw Gf'l/!Jfl be i!nl!lll!<.1 to 8" co$!s of cotlecl<Of\
,nc!udlng 1eaooim?e al!¢tneytl le<!ii 1100 1l allaij tie 1eliawd a4 any obhgauon to con1mw peiforrnence Ufld,e1 !hi? Of a,-,,, O!Nlf GOl'tlact with CU!ill'lrMI llllcro-,1 8111 pel PMUM r111e Of 1 5% Pl)t monlh {18'¼ pe1ye1111. 01Iha h!gheSl mte pem>1\\ed bf law. rroy 00 cha1ge<1on unp,ud
001&00!l 15 &y1 afte1 bmmg

NOTICE FAIU...RE TO MAKI; PAYMENT WIEN OU€ FOR COMA..ETEO WJflK ON CONSTRUCTION JOBS MAY RESU..T 1N A MECt-lANIC'S LIEN ON IN£ TITLE TO YOUR
PROPERTY

111. AcW» to Job61!e_ s;ustull'Cf $h.11l pi-oVtdl'l al; utibt1es 10 par1orm Hiewo!I( O:::ustome, goo!, fum?h BC.WM !o 1111p!Ut.S. of j0b$!le ?10 Gon1r8C'\0115 lo per1urmworl< as reqwW by the C<ln!t11ct 'JI ot!Y.!r lu11c110? 18I a Io d tha1oto. Ounr,g norITl'!I buMnetJS ho,i.K!, and other rna,;orubla penod5 ol l1mo •::ontraclotWI' pertonn tt,awo,k tli:i reasoMbly proct«--st i!lhM IM <'.;U!i\Omer makes lffi! llllll av&d8ble IOf per10m'\line,a of lhe work

t 1. P;Jymenl nmrir. Upon &ignmg Iha Ag(<aemam t;u.tomer $.hiln pay Controolor $0%.o! the Fropos6d Pr? and tha 1ama,n10i1 balnroco shall tic ?id by C1&\om!r to conuactot upon c.:>nlpletion o! Iha proj«:Iuo!e5IJ olll&rwn;e, agrwd10 in w1i11r,g

Tt1rry Glynn
Pnr,te<INIY»U

Data

foi,bruary 24. 2025

	1.	'. Jo1011nation Th1t Wotk Oldo!:1may hi! termnated i,,,-thc! other partywnh or without c?e upon uven (7) workday¢ ad\1/!JOOII wutten notice t:v$lom(l! will ba,aquired la pa)' fo, alt nnlemits pu1cilooedalldwwkc?e1eto th<! dalo oftelm,Mbo1\ anarnl'lsonnbl.'.I?hai? 1r.cw100 ,n derrobi11llng

	1.	AS$1!Jt\rl\eM The C1.$1ome, and ll'oB Conlrnctor r?rvely bind the?!ves U1eir rie,rmeri ?ucw-soom. t1amgrue11 and legal reprooort.'ltrve to \hi.I other p.'llty \',Ill\ 1<1? to 81·eow,oanlll ot th!& A{jle-emerrl. No:idhe• the t.:w.!0111'?1 nor 1M Ct.ll'lltllci.Of shall 11\W{Jn or t1:llnsft1r soy 1nterei\t 1nttv1. Ag<?maf'll witrl/Ju\ lhewotleneoreenl of lhlt ether p,-oviood. hoWover that oon3ent ""3n not bl.I ttqWIXI t? assign Uw. Ag1eem.,1li 10 any corr?:,;,i11 Y.t.i<;h OOflliol& ,:;; eontrollOO D'f 01 1$ Ul'lder comoon wotrol Wlih Contrsc!OI OI ,n
ooooectJOn W11h oo?grunefll to on slMJate or purooo.nl 10 a lllQl{lel ute  ot .!Ill or
?!l!"4IO!ty s!! ol ,ll'I &Mets Of llq\)lty se,:;u11!Je5. toll!:lo'IOOOOn chtlnoe- of ,pntro1 ,.,.,
BrighlView landsc11pe Servl<.:66 Inc. tiCOI\IH'll;h.ll'

lrrlli)otlon M&neg,i,r

Tnle

Febtut!!,Y 24, 2025

Porceo N11mo
CQfpOJ-.'110 IOOI08f1121ll1on

•?- D,\;(;lalmer ?his prop(l6i!1 w1!$ estimated and ptU<1 based upon a 11te 111&( and viwal
,nspect!On from ground N,vel 1,1smg ordmmy 11'\!!llfl'o 111or lltioolll'IE' tm,e this pfoPQ$3! wis. p--epi'He<l Tho poce qllQIW lnlM p,opooal I n ' !he work de$Chbtd. If; the ,ewn of that gtol!Od li!>'nl 1116ual mspecooll and lhereto,e our ?ny  w,1: not bll i1able lo, <1ny
11di:'.l•hOMI coots or dama? for adddt0rnil work not <tesenOOd 1mre1n, or lutble ror 11ny
11ltlden!til&ectderils 1.rsu\1r,g from eo!'\Ol1H)l'WI that ware nol asoortansblo by sold wound
?, vmt.lll! IMl)e'Cl!,on t.y 01dina,y menm 111 too tin» n.ak'l 1rn;pecllorl \W& pertoml&d CoflU!llciOf COl'll101 bi! Mlcl1eapomit1o lo/ Ur.known or oltm!WIW hll1den dtfe(:1$ Arr-( 0011ecll\-'!l.1Wfl( P.«iMedlw:rem caMOt glJllmnleo e\<aCI re11utt& Pro!eu10nal enl)ll\l!enn9 arthrlectvto!. nflrl/m loOOlcape de8-IQfl H?  ,:'Design Seiv1«11q 11re n? iooi!Jded in
th.-s Agr<t<1rnern end IIMU not be providw t,y tN: Con1rwo1 Mfi design deleds 1n tne
Conuact OocUITT.1111!1, a1e the 11ole reip,)llolbllly or !he CU!ilomer II the CU!>tome1 mwt enQ3gs _a l!ccrned e.oginoe< .e:nchte<'I .al'ld/o1 iandSG!IPI) d<lSl(11. pco!en!Q/\81 any ro&ltt concerning lhesu ()(IS1gn &!Mees a1e to b8 piud b'( thil Clfllomer d1r<1t1f,, to the ?r 1nwtvad
Job#'

SON;
348108392

8604979	PropOGUd Prlro!	$4\l2,30
 Indra Dudley

From: Sent: To: Subject:
Jennifer Mabus
Monday, February 24, 2025 12:39 PM Indra Dudley; Gonzalo Castellon
FW: BrightView - SO# 8604979 Heron Isles - Irrigation inspection repair proposal

Here is the approval for Heron Isles proposal.

From: Chip Dellinger <cdellinger@gmsnf.com> Sent: Monday, February 24, 2025 9:40 AM
To: Jennifer Mabus <Jennifer.Mabus@brightview.com>; 'Terry Glynn' <tglynn@gmsnf.com>; dlaughlin@gmsnf.com
Subject: Re: BrightView - SO# 8604979 Heron Isles - Irrigation inspection repair proposal

Jen,

Let's go ahead with the repairs

Chip Dellinger
Governmental Management Services 9046315135
cdellinger@gmsnf.c_om

From: Jennifer Mabus <Jennifer.Mabus@brightview.com>
Sent: Wednesday, February 12, 2025 1:01PM
To: 'Terry Glynn' <tglynn@gmsnf.com>; dlaughlin@gmsnf.com <dlaughlin@gmsnf.com>; Chip Dellinger
<cdellinger@gmsnf.com>
Subject: FW: BrightView - SO# 8604979 Heron Isles - Irrigation inspection repair proposal

Good afternoon, I have attached the most recent irrigation inspection and a proposal for repairs. Please review and let me know if approved and we can schedule the work to be done.

Thanks Jen

l

BrightView
Landscape Services
INVOICE

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
9260404
3/1/2025

Job Number	Description	Amount	
346108392	Heron Isles COD	7,278.00	
	Exterior Maintenance		
	For March		
	
Approved		
	Chip Dellinger		
	Operations Manager		
	Governmental Management Services		
	On behalf of Heron Isles COD		
	Date: 4.17.2025		
	Acct. # 001.320.57200.46200		
	RECEIVED		
	By Tara Lee at 8:54 am, Apr 18, 2025		
	
Total invoice amount	
7,278.00	
	Tax amount		
	Balance due	7,278.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904-292-0716

Please detach stub and remit with your payment
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub
Customer Account#: 24245977
Invoice #: 9260404 Invoice Date: 3/1/2025

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
11 Amount Due:	$7,278.00	11
Thank you for allowing us to serve you
Please reference the invoice # on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
Disclosure Services LLC 1005 Bradford Way
Kingston, TN 37763
Invoice

Terms	Due Date	
Net 30	5/15/2025	

Amortization Schedule
Series 2017A-2 5-1-25 Prepay $45,000
Description
Amount

250.00

RECEIVED
By Tara Lee at 11:1O am, Apr 16, 2025

865-717-0976	tcarter@discl osureservices.info

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092
Invoice

Bill To:
Heron Isles COD
475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice#: 312
Invoice Date: 4/11/25 Due Date: 4/11/25
Case:
P.O. Numller:

Description	Hours/Qty	Rate	Amount

15.35	40.00	614.00	
	255.82	255.82	

Payments/Credits	$0.00

Bal!:mce Due	$669.52

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
	FOR THE MONTH OF MARCH 2025	

Hours	Employee  Description

3/3/25	2.3
T.M.
Raked mulch at both playground, removed debris around neighborhood, blew leaves and debris off common areas
3/13/25
3/13/25
1
3.08
C.D.
T.M.
Met with Greg at park to discuss lighting options
Removed debris around community, raked mulch at both playgrounds, blew leaves and debris off sidewalks, removed and disposed of tree branch that fell
3/20/25	3.67	T.M.
Used caulk gun and glue to glue stones that had fallen outside of bathrooms, used hardware to hang up playground piece that fell, removed debris from around neighborhood, picked up supplies
3/26/25

3/27/25
2	C.D.

3.3	T.M.
Inspected condition of pond banks and coordinated with deficiencies,
checked over playground and bathrooms
Raked mulch at playgrounds, blew leavers and debris off common area sidewalks, cleaned graffiti off playground, removed debris around neighborhood and playground

TOTAL MILES
15.35

0	*Mileage is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0 .445
MAINTENANCE BILLABLE PURCHASES
Period Ending 4105/25

OISTRICT	OATE	SUPPLIES		fBJl.li.	EMPLOYEE	
HERON ISLES						
	3120/25	5116 Bolts		2.63	G.D.	
	3120125	Caulk Gun		5.73	G.D.	
	3120125	5/16 Flat Washers		7.33	G.D.	
	3120/25	tock Nuts		4.57	G.D.	
	3/20125	Composite Shims (2)		5.24	G.D.	
	3/20/25	Gorilla Glue Max Construction Adhesive (3.)		48,23	C.D.	
	3/20/25	114 Nuts		4.57	G.D.	
	3/20/25	114 Bolt$		8.02	G.D.	
	413125	Dewolt Folding Workbench		136.85	G.D.	
	4/3125	Earplugs 1Opk		5.50	C.D.	
	413125	Diablo 4,5" Masoruary Grinder Blade		8.60	C.D.	
	413125	3M Reperator 2pk		18.37	G.D.	
			TOTAL	!255.82		

KILINSKI I VANWYK
Kilinski I Van Wyk PLLC
P.O. Box 6386
Tallahassee, Florida 32314
INVOICE
Invoice # 12040 Date: 04/15/2025 Due On: 05/15/2025
?--

Heron Isles CDD
475 West Town Place Suite 114 St. Augustine, Florida 32092

HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total
Service

Service

Service

Service Service

Service

Service Service

Service
$366.00

$420.00

$35.00

$70.00

$30.50

$152.50

$105.00

$30.50

$61.00
Invoice# 12040. 04/15/2025

	Comcast easement over District property for internet services installation.						
Service	JK	03/2512025	Monitor legislation affecting District and provide newsletter summary of	0.20	$350.00	$70.00	
			same.				
Service	MGH	03126/2025	Analyze additional correspondence,	0.20	$305.00	$61.00	
			documents, and Information related to				
			potential easement for Comcast to				
			install equipment across District				
			propertY and ongoing discussions				
			with HOA.				
Service	LG	03/28/2025	Confer with HOA and Laughlin	0.30	$350.00	$105.00	
			regarding Internet easement requests.				
					Total	$1,506.50	

Detailed Statement of Account

Current Invoice

Invoice Number
12040
Due On
05/15/2025
Amount Due
$1,506.50
Payments Received
$0.00
Balance Due
$1,506.50

Outstanding Balance Total Amount Outstanding
$1,506.50

$1,506.50

Please make all amounts payable to: Kllinski I Van Wyk PLLC Please pay within 30 days.

BrightView •
Landscape Services
INVOICE

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
9328568
5/1/2025

Job Number	Description	Amount	
346108392	Heron Isles CDD	7,278.00	
	Exterior Maintenance		
	For May		

Approved		
	Chip Dellinger		
	Operations Manager		
	Governmental Management Services		
	On behalf of Heron Isles COD		
	Date: 4.30.2025		
	Acct.# 001.320.57200.46200		
	RECEIVED		
	By Tara Lee at 4:35 pm, Apr 30, 2025		
	
Total invoice amount	
7,278.00	
	Tax amount		
	Balance due	7,278.00	
Terms: Net 15 Days	If you have any questions regarding this invoice, please cal! 904·292•0716

Please detach stub and remit with your payment
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub

Customer Account#: 24245977
Invoice #: 9328568 Invoice Date: 5/1/2025

Heron Isles CDD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
II Amount Due:	$7,278.00	11
Thank you for allowing us to serve you
Please reference the invoice # on your check
and make payable to:

BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
Future Horizons, Inc
403 N First Street PO Box 1115
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
I I 
Invoice Number: 89343
Invoice Date:	Apr 30, 2025
Page:	1

	

Customer ID	Customer PO	Payment Terms			
Heron02	Per Contract	Net 30 Days			
Sales Rep ID	Shipping Method	Ship Date	I	Due Date	
	Hand Deliver	4/10/25	1	5/30/25	

Quantity	Item	Description	Unit Price	Amount	
1.00	Aquatic Weed Control	Aquatic Weed Control services performed April 10, 2025

Approved Chip Dellinger,
Operations Manager
Governmental Management Services On behalf of Heron Isles COD
Date: 4/30/2024
Acct. # 1-320-57200-46500

RECEIVED
By Tara Lee at 4:49 pm, Apr 30, 2025	733.60	733.60	

Check/Credtt Memo No:	Subtotal	733.60			
	Sales Tax				
	Freight				
	Total Invoice Amount	733.60			
	Payment/Cred tt Applied				
	TOTAL	733.60			

Overdue invoices are subject to finance charges.
From: kbatten@naderspestraiders.com <kbatten@naderspestraiders.com>
Sent: Wednesday, April 30, 2025 4:40 PM
To: Cdellinger@gmsnf.com <Cdellinger@gmsnf.com>
Subject: Invoice for Service

Nader's Pest Raiders 542347 US-1
Callahan, FL 32011
904-800-7546

INVOICE

Bill To [826100)	Service Address [826100]	
Heron Isles CDD	Heron Isles	
475 WTownPlSte 114	96139 Heron Isles Parkway	
St Augustine, FL 32092-3649	Yulec, FL 32097	

Invoice#	61652206 Invoice Date 05/01/25 Service Date 05/01/25
Technician	Todd Steele License#
Target Pest	TER
Purchase Order

Service
R-SEN-REN-DMG
Description
Sentricon Guarantee/Coverage
Subtotal
Price
$264.00
$264.00

Click this link to pay your bill online.
Please note: Link will expire after 60 days.
Thank you for your business! If you have any questions, please call us.

Order/Service Instructions

Kristin Batten
Customer Care Specialist
P 904-800-7 546
542347 US-1, Callahan, FL 32011
n;1dn,·:,;pestraiders.com
Voted Top 10 USA Workplace 4 Years in a Row

Governmental Management Services, llC
475WestTown Place, Suite 114 St. Augustine, FL 32092

Bill To:
Heron !Bies CDD
475 West Town Place Suite 114
St. Augustina, FL 32092

Description	H?urs/Qty	Rate	Amount

Facility Management- Heron Isles - May 2025

		1,158.25	1,158.25	

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092
Invoice

BIii To:
Heron Isles COD
475 West Town Place
Suite 114
SI. Augustine, FL 32092
Invoice #: 314
Invoice Date: 5/1/25
Due Date: 5/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees • May 2025 Webslte Administration • May 2025 Information Technology • May 2025
Dissemination Agent Services • May 2025 Office Supplies
Postage		4,689.08
112.33
168.50
140.42
0.21
4.83	4,689.08
112.33
168.50
140.42
0.21
4.83	

IJH,:.Tech?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to: Heron Isles
96005 Starlight Ln
Yulee, FL 32097
Bid#:

96005 Starlight Ln

Click Here to Pay Online!

	
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Invoice#: Invoice Date:
Completed: Terms: Bid#:

423332
05/01/2025
05/01/2025
Due on Aging Date

96005 Starlight Ln
Cilek Here to Pay Online!

Hi-Tech Commercial Access 1		$20.00	20.00		
Add-on Access 1		$15.00	15.00		
Hi-Tech Commercial Video 8		$40.00	40.00		
HT OVRC Net Pro	1.00	$25.00	25.00		
Hi-Tech Commercial Video 4	1.00	$20.00	20.00		
Sales Tax				8.40	

Tech Resolution Note:
Thank you for choosing Hi-Tech!
Bob's Backflow & Plumbing Services
4640 Subchaser Ct., Ste 113
Jacksonville, FL 32244
Phone # (904) 268-8009	Fax# (904) 292-4403
INVOICE
22351
Invoice Date
5/10/2025

Serviced
5/5/2025
Description

Backflow Test: Backflow Test/ Certified and submitted to proper Water Utility Provider

96259 Heron Isles Pkwy
2" Wilkins 975XL2 Serial# ACQ9762 - PASSED
Quantity
Price Each

45.00
Amount

45.00

Thank you for your business. We appreciate your prompt payment.
Please make checks payable to Bob's Backjlmv and include your invoice number.

RECEIVED
By Tara Lee at 1:30 pm, May 13, 2025
Total	$45.00

Payments/Credits	$0.00
Balance Due	$45.00
Govemm,mta! Mioi!lagement Service!>, LLC
475 West Town Place, Suite 1H St. Augustine, FL 32092

Bill To:
Heron Isles COD
475 West Town Place
Suite 114
St. Augustine, FL 32092

Invoice#:  315
Invoice Date: 5/14/25
Due Date: 5114125 Case:
P.O. Number:

Hours/Qty	Amount

Pressure Washing Services • May 2025

Approved
Cl1ip Dellinger, Operations Manager Governmental Management Services On behalf of 1-leron Isles COD
Date: 5/14/2025
Acct. # 1 320 57200 49700

RECEIVED
By Tara Lee at 11:27 am, May 16, 2025		1,083.00	·1,083.00	

CUiMYL?
5-l?-2.5	0
TotBI	$1,083.00

Payments/Credits	$0.00

$1,083.00

Governmental Management Seivices, Inc.
475 West Town Place Suite 114 Saint Augustine, flor!da 32092

Service Detail

BIii To:	Heron Islas CD□	Invoice Date:

Due Date:

5/1/25

Upon Receipt

Amount Due:!"?$	?•?.0?8?3?.o?o?I

ll!l!o	Descrjption	Amount

Pressure washed fence line on Heron Isles Parkway
$1,083.00

Hot Water and Chemical Treatment to remove dirt, mildew, and algae.

TOTAL AMOUNT DUE:		$1 Q83.00 

Should you have any questions, please contact Rich Gray @(904) 759-8890
or rgray@rmsnf.com

Remit Payment

KILINSKI I VAN \VYK
Kilinski I Van Wyk PLLC
INVOICE
Invoice# 12294 Date: 05/18/2025 Due On: 06/17/2025

P.O. Box 6386
Tallahassee, Florida 32314

Heron Isles COO
475 West Town Place Suite 114 St. Augustine, Florida 32092

HERON ISLES CDD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	MGH	04/01/2025	Review additional correspondence from Comcast regarding installation	0.10	$305.00	$30.50	
			timeline.				
Service	LG	04/02/2025	Provide information regarding 2025 ethics training requirements.	0.40	$350.00	$140.00	
Service	LG	04/09/2025	Analyze documents needed for FY 2026 budget processes.	0.20	$350.00	$70.00	
Service	MGH	04/18/2025	Analyze overall status of ongoing District projects.	0.10	$305.00	$30.50	
Service	LG	04/21/2025	Respond to communication from Comcast regarding proposed	0.30	$350.00	$105.00	
			easement.				
Service	LG	04/22/2025	Research easement locations for proposed comcast easement; confer	1.40	$350.00	$490.00	
			with HOA counsel regarding same.				
Se1Vice	CD	04/22/2025	Analyze and respond to email from	0.30	$180.00	$54.00	
			District Staff; Download Plats				
Service	LG	04/28/2025	Confer with Comcast regarding proposed easement locations.	0.40	$350.00	$140.00	
Service	RVW	04/30/2025	Monitor legislation affecting District	0.20	$350.00	$70.00	
			and provide newsletter summary of				
			same.				
Non-billable entries
Service	MGH	04/11/2025  Analyze strategy for budget	G-;-'.1-0	$JG-5?00	$-&MG
documents and timeline for submission.
Invoice # 12294 - 05/1812025

Service	MGH	04/14/2025	Review additional correspondence regarding Comcast equipment installation and easement	04-0	SJO&:UG	?G	
Service	MGH	0412112025	Analyze additional correspondence regarding potential Comcast	11.lG	fil3{){};Qg	$:JQkO	
			easement.				
Service	MGH	04/2212025	Anatyze proposed easement map and additional correspondence from	(lcj.Q	$?:J5,-00	$-JO,QO	
			Comcast representative.				
Service	MGH	04/28/2025	Anatyze additional correspondence regarding potential Comcast	G:-:-1-0	??G	$30-,-50	
			easement				
					Total	$1,130.00	

Detailed Statement of Account

Current Invoice

Invoice Number 12294
Due On 06/1712025
Amount Due

$1,130.00
Payments Received

$0.00
Balance Due
$1,130,00
Outstanding Balance Total Amount Outstanding
$1,130.00
$1,130.00

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

COMMERCIAL CLEANING

Approved
Chip Dellinger, Operations Manager Governmental Management Services On behalf of Heron Isles CDD
Date: 5/13/2025
Acct. # ·1-320-57200-46600
Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles CDD/ Riverside Management Services
9655 Florida Mining
Blvd,, Building 300,
Suite 305 Jacksonville, Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

	•	(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
	•	(2)Park trash cans (Empty trash cans and sanitize the tops) In addition to our routine cleaning services, we offer:
•Window Care
·Floor Care
•Pressure Washing

**Materials include in price**
30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

Late Fee Agreement Net30
**Net30. Invoices are sent on the 1st of each month. Payment due on the 30th of the month. tf payment is not received wrthin that 30 day period, a late fee of $50 will be added to the total
of the next invoice,**
$0,00

$0.00

Subtotal	$613.00

Total	$613.00

Notes:
May Services.

Future Horizons, Inc
403 N First Street PO Box 1115
Hastings, FL 32145 USA
Voice:	904-692-1187
Fax:	904-692-1193
Invoice Number: Invoice Date: Page:
?I  89834
May 30, 2025
1

	

Customer ID	Customer PO	Payment Terms		
Heron02	Per Contract	Net 30 Days		
Sales Rep ID	Shipping Method	Ship Date	Due Date	
	Hand Deliver	5/21/25	6/29/25	

Quantity	Item	Description	Unit Price	Amount	
1.00	Aquatic Weed Control	Aquatic Weed Control services performed	733.60	733.60	
		May 21, 2025			

Approved			
		Kelly Mullins			
		Operations Manager			
		Governmental Management Services			
		On behalf of Heron Isles CDD
Date: 6-2-25	RECEIVED	;]
By Tara Lee at 2:14pm, Jun 02, 2025		
		Acct. # 1-320-57200-46500			

Check/Credo Memo No:	Subtotal	733.60			
	Sales Tax				
	Freight				
	Total Invoice Amount	733.60			
	Payment/Credo Applied				
	TOTAL	733.60			

Overdue invoices are subject to finance charges.
Governme11tal M!magement Services, LLC	Invoice
475 WestTown Place, Suite 114
St. Augustine, FL 32092

Bili To:
Heron Isles CDD
475 West Town Plaoe
Suite 114
St. Augustine, FL 32092
Invoice#: 316
Invoice Date: 5/16/25 Due Date: 5/16/25
Ca,;-e:
P.O. Number:

facility Maintenance April 1 -April 30, 2025	16	40.0I0
Maintenance :Supplies	37.17
640.00
37.17

Total	$677.17

!Payments/Credits	$0.00

Balance Due	$677.i7

HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAINTENANCE BILLABLE HOURS
FOR THE MONTH OF APRIL 2025

Date		Employee Description	
4/3/25	4	C.D.	Worked on stone repairs from fallen stones	
4/3/25	3	T.M.	Worked on stone repairs at one of the stone towers, raked mulch at playgrounds	
4/10/25	2	C.D.	Raked mulch level at both parks, removed debris around parks and along both	
		sides of Heron Isles Parkway	
4/10/25		T,M,	Raked mulch, removed debris around neighborhood	
4/17/25	4	G.D.	Repaired broken fencing along Heron Isles Parkway, cut back wax mertles	
		overgrowing Heron Isles sign at round-a-bout	
4/24/25	2	C.D.	Repaired playground feature, removed debris around playground, picked up supplies	
TOTAL	16		

MILES	a	
'Mileage is reimbursable per section 112.061 Florida Statutes Mileage Rate 2009-0.445	

HERON ISLES
MAINTENANCE BILLABLE PURCHASES

Period Ending 5/05/25

DISTRICT
HERON ISLES	DATE	SUEPLIES	PRICE	EMPLOYEE	
	4118125	9" Metal Snips	19.52	G.D.	
	4/24/25	1/4" 1.5" Bolts	1.69	C.D.	
	4124125	114" 2.5" Bott,	1.69	G.D.	
	4124125	#10 Machine Screws	1,69	G.D.	
	4/24/25	SS Fender Washers	6.87	G.D.	
	4124125	1/4" Fender Washers	5.72	G.D.	
			
TOTAL	$37.17 		
? H,.:.Tfii:h ?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles
96005 Starlight Ln
Yulee, FL 32097

Click Here to Pay Online!

Invoice#: Invoice Date: Completed:
Terms:
Bid#:
ln\loice
424935
06/01/2025
06/02/2025
Due on Aging Date

96005 Starlight Ln

(	HiTechFlorida.com	?
.....	·-------·----·L..........	······- . -·--·	...

Amount

Hi-Tech Commercial Access 1	1.00	$20.00	20.00	
Add-on Access 1	1.0	$15.00	15.00	
Hi-Tech Commercial Video 8	1.0	$40.00	40.00	
HT OVRC Net Pro	1.0	$25.00	25.00	
Hi-Tech Commercial Video 4	1.0	$20.00	20.00	
Sales Tax			0.00	

Tech Resolution Note:
Thank you for choosing Hi-Tech!

To review orpay your account'onlme, piease visit our onliiiebiilpaymenfporfal at Hi-Tech Custg_mer Po1ial. You will need your customer number and billing zip code to
...·-······. _	.	createa new login._	_  		
Support@hitechflorida.com Office:	850-385-7649

Total Payments

$120.00
$0.00
..	.	1
$120.0?)

Landscape Services
INVOICE

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
Customer#: Invoice#: Invoice Date: Cust PO#:
24245977
9367708
6/1/2025

Job Number	Description	Amount			
346108392	Heron Isles COD	7,278.00			
	Exterior Maintenance				
	For June				
		RECEIVED			
		By Tara Lee at 12:37 pm, Jun 04, 2025			
	
Approved				
	Kelly Mullins				
	Operations Manager				
	Governmental Management Services				
	On behalf of Heron Isles COD	Total invoice amount	7,278.00		
	Date: 6-4-25	Tax amount			
	Acct. # 001.320.57200.46200	Balance due	7,278.00		
Terms: Net 15 Days	If you have any questions regarding this invoice, please call 904-292-0716

Please detach stub and remit with your payment
Did you know that BrightView now offers auto ACH as a payment method? Discover the convenience and safety of automatic ACH bill payment for your recurring billing. Please contact autopay@brightview.com or your branch point of contact for more information on how to sign up on Auto Pay.

Payment Stub
Customer Account#: 24245977
Invoice #: 9367708 Invoice Date: 6/1/2025

Heron Isles COD
9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville FL 32257
II Amount Due:	$7,278.00	
Thank you for allowing us to serve you
Please reference the invoice# on your check
and make payable to:
BrightView Landscape Services, Inc.
P.O. Box 740655
Atlanta, GA 30374-0655
Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092
Invoice

Bill To:
Heron Isles CDD
475 West Town Place Suite 114
St. Augustine, FL 32092
Invoice#: 318
Invoice Date: 6/1/25
Due Date: 6/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - June 2025 Website Administration - June 2025 Information Technology - June 2025
Dissemination Agent Services - June 2025 Office Supplies
Postage Copies		4,689.08
112.33
168.50
140.42
0.66
20.48
85.80	4,689.08
112.33
168.50
140.42
0.66
20.48
85.80	

CE
LV Fence & Gates, LLC
PO Box 195664
Winter Springs, FL 32719

Bill to
Heron Isles COD Yulee
FL
32097
Nassau

Invoice details
Invoice no.: 1266
Terms: Due Upon Completion Invoice date: 05/30/2025 Due date: 06/03/2025

LVFencesandGates@grnail.com
+1 (407) 383-6443
http://www.lvfenceandgates.corn

Ship to
Heron Isles COD 97768 Albatross Dr. Yulee
FL
32097
Nassau

#	Date	Product or service	Description		Qty	Rate	Amount	
1.		
Services				$365.00	$365.00	
2.		
6' Tan PVC	1, 8' section worth			$250.00	$250.00	
		
to pay		
Total			$615.00	

BANK

Note to customer
'LV FENCE & GATES TERMS AND CONDITIONS ARE INCORPORATED INTO THIS DOCUMENT BY REFERENCE AND TOGETHER REPRESENT THE ENTIRE AGREEMENT. CUSTOMER'S SIGNATURE ON THE INVOICE OR QUOTE/ESTIMATE SHALL BE CONSIDERED ACCEPTANCE OF THE REFERENCED TERMS AND CONDITIONS AND COMMITMENT TO PAY FOR THE SERVICES AND MATERIALS BEING PROVIDED UNDER THOSE TERMS AND CONDITIONS.

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 6-5-25
Acct. # 1-320-57200-49700
Facility Repairs
06/03/2025

Feel free to contact us if you have any questions. We look forward to working with you!
Lake 386-916-4837 or Toby 407-383-6443

Have a great day! LV Fence & Gates

Thank you for your business!

Signature 	

Date	

COMMERCIAL CLEANING

Service Address

96139 Heron Isles Parkway
yulee, FL 32097
Bill To

Heron Isles COD/ Riverside Management Services
9655 Florida Mining
Blvd., Building 300,
Suite 305 Jacksonville, Florida 32257
(904) 239-5305

Magic Touch Commercial Cleaning Company

82974 Thompson Lane Fernandina Beach, FL 32034 Phone: (904) 335-7027
Email: magictouchcompany254@gmail.com Web: www.magictouchcompany.com

Description	Total

Bi-weekly Routine Cleaning (Monday&Friday) Trash Pickup (Wednesday)	$613.00
Magic Touch Commercial Cleaning Co. offers top-notch commercial cleaning throughout the Duval and Nassau County area. We are insured. We believe that customer service is the key to our success.
Magic Touch Commercial Cleaning Co. only hires the most qualified cleaning professionals to take care of your property. We require background checks and provide extensive training to each of our cleaners to ensure quality services are guaranteed.

Our routine cleaning includes, but not limited to:

	•	(2)Bathrooms (Sanitize and disinfect toilet, sink, bathroom mirrors, sweep/mop floors, fill all dispensers, wipe down baseboards, and interior side of doors)
	•	(2)Park trash cans (Empty trash cans and sanitize the tops) In addition to our routine cleaning services, we offer:
•Window Care
•Floor Care
•Pressure Washing

**Materials include in price**
30 Day Notice Agreement
The parties agree either party may terminate this agreement, with or without cause, upon 30 days written notice to the other at the addresses found in this agreement.

Late Fee Agreement Net30
**Net30. Invoices are sent on the 1st of each month. Payment due on the 30th of the month. If payment is not received within that 30 day period, a late fee of $50 will be added to the total
of the next invoice.**
$0.00

$0.00

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 6-4-25
Acct. II 1-320-57200-46600

Subtotal	$613.00

Total	$613.00

Notes:
june Services.
Governmental Management Services, LLC 475 West Town Place, Suite 114
St. Augustine, FL 32092

Bill To:
Heron Isles COD 475 West Town Plaoa Suite 114
St. Augustine, FL 32092
Invoice

Invoice#: 317 Invoice Date: 6/1/25
Due Date: 6/1/25
Case:
P.O. Number:

Description Facility Management- Heron Isles - June 2025
Hours/Qty
Rate	Amount
1 I 158,25

RECEIVED
By Tara Lee at 11:34 am, Jun 16, 2025
Total
Payments/Credits		$0.00 Balance Due	$i, i 58.25

Peacock Electric Incorporated

Heron Isles COD
475 W Town Pl suite 114 St. Augustine, FL 32092
JOB	#3031150
SERVICE DATE	Jun 10, 2025

INVOICE DATE	Jun 10, 2025

PAYMENT TERMS	Upon receipt

DUE DATE	Jun 10, 2025

AMOUNT DUE	$265.00

(904) 631-5135
KMullins@gmsnf.com
SERVICE ADDRESS
96139 Heron Isles Pkwy Yulee, FL 32097

CONTACT US
474362 E State Rd 200
Fernandina Beach, FL 32034

(904) 261-0661
peacockelectric@bellsouth.net Service completed by: Robert Wilson
INVOICE

Electric Flat Rate - Electrical - Per Quote		1.0	$265.00	$265.00	
Heron Isles COD					
Look at electric to irrigation pump not working					
- Replaced two GFl's and two in use covers					
Approved
Kelly Mullins, Operations Manager	
Subtotal			
$265.00	
Governmental Management Services	Job Total			$265.00	
On behalf of Heron Isles COD					
Date: 6-i0-25
Acct. # 1-320-57200-49700	Amount Due			$265.00	
Facility Repairs					

Thank you for your business!					
	RECEIVED				

See our Terms ,ri, Conditions	By Tara Lee at 3:13 pm, Jun 12, 2025				

Peacock Electric Incorporated: EC13012833 & CAC1816996
http://peacockelectric.net	1 of 1

Civil Engineering
Land Surveying & Mapping Permitting
ADA Consulting
Invoice
Date	Invoice	
6/13/25	3804	

Bill To		
Heron Isles CDD Attn: Daniel Laughlin
Governmental Management Services		
		
P.O.No		

RECEIVED
By Tara Lee at 10:05 am, Jun 13, 2025

145 Hilden Road, Unit 108 Ponte Vedra, FL 32081
(904) 342-5199 * myuro@mjyuro.com
Governmental Management Sen,ices, LLC
475 West Town Place, Suite ii4
St. Augustine, FL 32092
Invoice

BUI To:
Heron tsles GDD
475 West Town Place
Suite 114
St. Augustine, FL 32092
Invoice#: 321
Invoice Date: 6/i8/25
Due Date: 6/18/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Approved
Kelly Mullins, Operations Manager Governmental Management Services On behalf of Heron Isles COD
Date: 6-20-25
Acct. # 1-320-57200-49700
Total	$160.00

KILINSKI I VAN	,vvK
Kilinski I Van Wyk PLLC
P.O. Box 6386
Tallahassee, Florida 32314
INVOICE
Invoice# 12511 Date: 06/16/2025 Due On: 07/16/2025

Heron Isles COD
475 West Town Place Suite 114 St. Augustine, Florida 32092

HERON ISLES COD - 01 GENERAL COUNSEL/MONTHLY MEETING

Type	Attorney	Date	Notes	Quantity	Rate	Total	
Service	LG	05/01/2025	Review and respond to changes to comcast easement agreement.	0.30	$350.00	$105.00	
Service	MGH	05/06/2025	Review draft agenda and identify legal items needed.	0.20	$305.00	$61.00	
Service	LG	05/07/2025	Confer with HOA counsel regarding internet easements.	0.30	$350.00	$105.00	
Service	SH	05/07/2025	Monitor legislation affecting District and provide newsletter summary of	0.20	$305.00	$61.00	
			same.				
Service	LG	05/08/2025	Confer with HOA counsel regarding internet easements; review draft agenda and send additions.	0.50	$350.00	$175.00	
Service	LG	05/13/2025	Prepare budget approval resolutions; provide feedback on agenda items.	0.40	$350.00	$140.00	
Service	MGH	05/19/2025	Review and analyze agenda package and materials for Board consideration in preparation for Board meeting.	0.50	$305.00	$152.50	
Service	LG	05/19/2025	Review agenda and prepare for Board meeting; review proposed HOA internet easement.	0.80	$350.00	$280.00	
Service	LG	05/20/2025	Travel to and attend Board meeting; coordinate preparation of legal action items.	3.50	$350.00	$1,225.00	
Expense	KB	05/20/2025	Travel: Mileage - LG.	78.33	$0.67	$52.48	
Expense	KB	05/20/2025	Travel: Meals - LG.	1.00	$10.23	$10.23	
Invoice# 12511 - 06/16/2025

Service	SR	05/22/2025	Review website for compliance with
189.069 F.S.	0.40	$305.00	$122.00	
Service	SD	05/22/2025	Create a simple budget notice and confer with district staff.	0.50	$180.00	$90.00	
Service	MGH	05/22/2025	Prepare termination letter to Magic Touch for termination of janitorial services agreement.	0.30	$305.00	$91.50	
Service	SR	05/23/2025	Review website for compliance.	0.10	$305.00	$30.50	
Service	LG	05/23/2025	Review and revise budget notice; send janitorial termination letter.	0.40	$350.00	$140.00	
Service	LG	05/29/2025	Provide revisions to HOA telecommunications easement.	0.80	$350.00	$280.00	

Non-billable entries

Service	MGH	05/22/2025  Prepare letter to Magic Touch	?	?GB,,GG	${'"34.,00
regarding termination of janitorial services agreement.

Total	$3,121.21

Detailed Statement of Account

Current Invoice					
Invoice Number	Due On	Amount Due	Payments Received	Balance Due	
12511	07/16/2025	$3,121.21	$0.00	$3,121.21	
			Outstanding Balance	$3,121.21		
			Total Amount Outstanding	$3,121.21		

Please make all amounts payable to: Kilinski I Van Wyk PLLC Please pay within 30 days.

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/06/25	PAGE	1
*** CHECK DATES 04/01/2025 - 04/30/2025 ***	HERON ISLES CDD - CAPITAL RSRV
BANK C HERON ISLES - CR
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/15/24 00146	2/10/25 419113	202502 600-58400-60000	*	5,850.02
SECURITY INSTAL-PLAYGROUD
HI-TECH SYSTEM ASSOCIATES INC	5,850.02 000012
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK C	5,850.02
TOTAL FOR REGISTER	5,850.02

HIC	-HERON ISLES - BPEREGRINO
l}H,;Tech?
Tallahassee, FL 32308
2498 Centerville Rd.

Bill to:
Heron Isles 96005 Starlight Ln
Yulee, FL 32097

Invoice#:
Invoice Date: Completed: Terms:
Bid#:
Job:

419113
02/10/2025
02/10/2025
Due On Receipt

8229-2

96005 Starlight Ln

Click Here to Pay Online!

Conduit Hardware Cat6 Cable
16ft spectra post Installation
ADC-VC728PF
Pro Series Camera Mounting Plate
210 Series Compact Gigabit Switch w/ 8 ports WattBox 250-Series Wi-Fi Surge Protector Nema enclosure
ANCP3005Q Indoor/outdoor Professional Wi-Fi CPEN
.375 IN - 16 SPRING NUT
Unistrut Twirl Nut
Slotted Hole Channel Strut Sales Tax

Tech Resolution Note:
Auxilary plaground cameras.

FOURTH ORDER OF BUSINESS

Isles
Community Development District

Approved Budget
FY2026
August 19, 2025

Table of Contents

1-2

3-5

6

7-8

9
	General Fund

	Narratives

	Debt Service Fund Series 2017

	Series 2017 A1/A2 Amortization Schedule

	Capital Reserve Fund

10		Assessment Schedule
Heron Isles
Community Development District
Approved Budget General Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
Description	FY2025	6/30/25		3 Months		9/30/25	FY 2026	

REVENUES:						
Special Assessments - On Roll	$412,343	$418,396	$-	$418,396	$412,343	
Interest/Miscellaneous Income	6,000	17,900	3,204	21,104	10,000	
Access Key Cards	100	-	-	-	100	
Carry Forward Surplus	-	-	-	-	13,193	
TOTAL REVENUES	$418,443	$436,296	$3,204	$439,500	$435,636	

EXPENDITURES:						
Administrative:						
Supervisor Fees	$4,000	$2,000	$1,000	$3,000	$4,000	
FICA Taxes	306	153	77	230	306	
Engineer	4,000	4,488	2,538	7,025	7,200	
Attorney	18,000	12,013	5,988	18,000	18,000	
Annual Audit	3,460	-	3,460	3,460	3,460	
Assessment Administration	7,950	7,950	-	7,950	8,348	
Dissemination Agent	1,685	1,264	422	1,685	1,769	
Trustee Fees	3,800	-	3,717	3,717	4,080	
Management Fees	56,269	42,202	14,067	56,269	59,082	
Information Technology	2,022	1,517	506	2,022	2,123	
Website Maintenance	1,348	1,011	337	1,348	1,415	
Telephone	200	26	124	150	200	
Postage & Delivery	800	195	120	315	800	
Meeting Room Rental	300	-	150	150	300	
General Liability and Public Officials Insurance	22,795	16,779	-	16,779	19,928	
Printing & Binding	600	205	135	340	600	
Legal Advertising	3,200	-	500	500	3,200	
Other Current Charges	7,400	6,855	250	7,105	7,400	
Office Supplies	100	3	10	13	100	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$138,411	$96,833	$33,399	$130,232	$142,486	

Operations & Maintenance						
Utility						
Electric	$35,750	$24,429	$8,400	$32,829	$35,750	
Water & Sewer	14,000	8,058	4,573	12,631	14,700	
Total Utility	$49,750	$32,487	$12,973	$45,460	$50,450	

Contract Services
Landscape Maintenance (Brightview Landscaping)	

$87,336	

$65,502	

$21,834	

$87,336	

$89,956	
Landscape Contingency	15,000	6,060	8,940	15,000	15,000	
Irrigation Maintenance	8,500	492	8,008	8,500	8,500	
Lake Maintenance (Future Horizons)	9,243	6,602	2,201	8,803	9,243	
Janitorial Services (Magic Touch)	7,400	4,904	1,859	6,763	7,400	
Facility Management	13,899	10,424	3,475	13,899	14,594	
Secuirty Services	-	1,146	360	1,506	1,440	
Pest Control Services (Naders Pest Raiders)	350	264	-	264	350	
Holiday Decorations	1,500	-	1,500	1,500	1,500	
Total Utility	$143,228	$95,395	$48,176	$143,571	$147,983	
Heron Isles
Community Development District
Approved Budget General Fund

Repair and Maintenance
Facility Repairs

$17,500

$9,536

$7,964

$17,500

$17,500
Miscellaneous Repairs & Maintenance	7,500	180		7,320		7,500	7,500 Road and Drainage Repairs	5,000		-			-			-	5,000 Contingency		-		-	24,990	24,990		-

Other Sources/(Uses)

Capital Reserve - Transfer Out

$(57,054)

$(57,054)

$-	$(57,054)
.

$(64,717)

Heron Isles
Community Development District
Budget Narrative

Special Assessments-Tax Roll
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.
Interest/Miscellaneous Income
The District earns interest on the monthly average collected balance for each of their investment accounts.
Access Key Card
The District will collect fees for replacement of access cards at $10 each.

Supervisors Fees
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting in which they attend.
FICA Taxes
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.
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.
Assessment Roll Administration
GMS, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
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, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services,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, LLC and updated monthly.
Telephone
Internet, phone and Wi-Fi service for Office.
Postage and Delivery
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.
Meeting Room Rental
This item includes the cost to rent a boardroom for the Heron Isles Community Development District supervisor meetings. The rental fees are based on the quarterly meetings.
Heron Isles
Community Development District
Budget Narrative

General Liability and Public Officials Insurance
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 on estimated premium.
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 general circulation.
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.

Electric
This item includes the cost of electricity for Heron Isles CDD that will be provided by FPL.
Location	Account #	Monthly	Annual	
100 Heron Isles Pkwy	55251-34119	$2,430	$29,160	
96139 Heron Isles Pkwy	89411-73059	$80	$960	
96116 Heron Isles Pkwy	15371-18034	$55	$660	
96103 Heron Isles Pkwy	79367-06030	$30	$360	
96443 Heron Isles Pkwy #IRR	62356-51129	$30	$360	
96638 Heron Isles Pkwy #IRR	62602-83129	$30	$360	
96148 Heron Isles Pkwy	59739-27030	$30	$360	
96331 Starfish Dr entwall	39110-92496	$30	$360	
961164 Heron Isles Pkwy #IRR	17007-82129	$30	$360	
928 Chester Rd # Entrance	62761-04061	$30	$360	
Contingency		$204	$2,450 				
	Total Electric	$2,979	$35,750	
Water & Sewer
This item includes the cost of water and/or sewer from JEA.				
Location	Account #	Monthly	Annual	
928 Chester Rd Apt IR01	83714954	$130	$1,560	
96059 Heron Isles PY-Sewer	82505651	$120	$1,440	
96059 Heron Isles PY-Water	82505651	$70	$840	
96259 Heron Isles PY	83582184	$70	$840	
96320 Starfish Dr	67059090	$140	$1,680	
96416 Heron Isles PY	67133229	$300	$3,600	
96572 Heron Isles PY	67133293	$150	$1,800	
Contingency		$245	$2,940 				
Total Water & Sewer	$1,225	$14,700
Heron Isles
Community Development District
Budget Narrative

Landscape Maintenance
Landscape services are to maintain the common areas within the District. The District has contracted with Brightview Landscape Services, Inc to provide these services.
Landscape Contingency
Other Landscape service cost such as tree trimmings, tree and plant disposal and replacements.
Irrigation Maintenance
Irrigation services are to maintain the common areas within the District. The District has contracted with Brightview Landscape for these services. The contract provides for a 30 day termination.
Lake Maintenance
The District has a contract with Future Horizons, Inc. who provide monthly water management services to all the lakes throughout the District.
Janitorial Services
The District has a contract with Magic Touch Commercial Cleaning Co for the District janitorial services and for trash removal services.
Facility Management
Management Fees include managing, supervising, and coordinating the management, operation and maintenance. The District has a contract with Governmental Management Services, LLC to provide these services.
Security
The District uses HiTech Systems to provide CCTV for video security monitoring.
Pest Control
The District has a contract with Naders Pest Raiders for termite warranty.
Holiday Decorations:
Represents estimated costs for the District to decorate the amenity center throughout the Fiscal Year.

Facility Repairs
Repairs and maintenance for the District’s common areas.
Miscellaneous Repairs and Maintenance
Repairs and maintenance for the District’s common ground areas.
Road and Drainage Repairs
Estimate for repairs and maintenance of the roadway and drainage system.

Capital Reserve
Represents any Capital expenditures the District may need outside of the regular maintenance. The funds are transferred to Capital Reserve Account and used to fund minor construction or improvements to District property. This includes renovations, repairs, parking lot expansion, or road repairs.
Heron Isles
Community Development District
Approved Budget
Debt Service Series 2017A1 & A2 Special Assessment Bonds

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Budget	
	Description	FY2025	6/30/25		3 Months		9/30/25	FY 2026	

REVENUES:							

Special Assessments-On Roll	
$221,115	
$224,362	
$-	
$224,362	
$221,115		
Interest Earnings	6,000	6,269	867	7,136	6,000		
Carry Forward Surplus (1)	78,163	79,392	-	79,392	97,485		
TOTAL REVENUES	$305,279	$310,024	$867	$310,891	$324,600		

EXPENDITURES:							
Series 2017A1							
Interest 11/1	$22,703	$22,703	$-	$22,703	$21,456			
Interest 5/1	22,703	22,703	-	22,703	21,456			
Principal 5/1	105,000	105,000	-	105,000	105,000			

Series 2017A2							
Interest 11/1	14,000	14,000	-	14,000	12,000		
Interest 5/1	14,000	14,000	-	14,000	12,000		
Principal 5/1	35,000	35,000	-	35,000	35,000		
Prepayment 5/1	-	45,000	-	45,000	-		
TOTAL EXPENDITURES	$213,406	$258,406	$-	$213,406	$206,913		

Other Sources/(Uses)							

Interfund transfer In/(Out)	
$-	
$-	
$-	
$-	
$-		
TOTAL OTHER SOURCES/(USES)	$-	$-	$-	$-	$-		

EXCESS REVENUES (EXPENDITURES)	$91,872	$51,618	$867	$97,485	$117,688	

(1) Carry Forward is Net of Reserve Requirement	
A-1 Interest Due 11/1/26	
$20,143.75				
	A-2 Interest Due 11/1/26	$11,125.00				
		$31,268.75				
Heron Isles
Community Development District
Series 2017A-1 Capital Improvement Revenue Refunding Bonds (Senior Bonds)

AMORTIZATION SCHEDULE

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	
						
11/01/25	1,370,000.00	-	21,456.25	21,456.25		
05/01/26	1,370,000.00	105,000.00	21,456.25			
11/01/26	1,265,000.00	-	20,143.75	146,600.00		
05/01/27	1,265,000.00	105,000.00	20,143.75			
11/01/27	1,160,000.00	-	18,765.63	143,909.38		
05/01/28	1,160,000.00	115,000.00	18,765.63			
11/01/28	1,045,000.00	-	17,184.38	150,950.01		
05/01/29	1,045,000.00	115,000.00	17,184.38			
11/01/29	930,000.00	-	15,387.50	147,571.88		
05/01/30	930,000.00	120,000.00	15,387.50			
11/01/30	810,000.00	-	13,512.50	148,900.00		
05/01/31	810,000.00	125,000.00	13,512.50			
11/01/31	685,000.00	-	11,559.38	150,071.88		
05/01/32	685,000.00	130,000.00	11,559.38			
11/01/32	555,000.00	-	9,365.63	150,925.01		
05/01/33	555,000.00	135,000.00	9,365.63			
11/01/33	420,000.00	-	7,087.50	151,453.13		
05/01/34	420,000.00	135,000.00	7,087.50			
11/01/34	285,000.00	-	4,809.38	146,896.88		
05/01/35	285,000.00	140,000.00	4,809.38			
11/01/35	145,000.00	-	2,446.88	147,256.26		
05/01/36	145,000.00	145,000.00	2,446.88			
11/1/36	-			147,446.88		
Total		$1,370,000	$283,438	$1,653,438		
Heron Isles
Community Development District
Series 2017A-2 Capital Improvement Revenue Refunding Bonds (Subordinate Bonds)

AMORTIZATION SCHEDULE

11/01/25
05/01/26	480,000.00
480,000.00	5.000%
5.000%	-
35,000.00	12,000.00
12,000.00	12,000.00	
11/01/26	445,000.00	5.000%	-	11,125.00	58,125.00	
05/01/27	445,000.00	5.000%	35,000.00	11,125.00		
11/01/27	410,000.00	5.000%	-	10,250.00	56,375.00	
05/01/28	410,000.00	5.000%	35,000.00	10,250.00		
11/01/28	375,000.00	5.000%	-	9,375.00	54,625.00	
05/01/29	375,000.00	5.000%	40,000.00	9,375.00		
11/01/29	335,000.00	5.000%	-	8,375.00	57,750.00	
05/01/30	335,000.00	5.000%	40,000.00	8,375.00		
11/01/30	295,000.00	5.000%	-	7,375.00	55,750.00	
05/01/31	295,000.00	5.000%	45,000.00	7,375.00		
11/01/31	250,000.00	5.000%	-	6,250.00	58,625.00	
05/01/32	250,000.00	5.000%	45,000.00	6,250.00		
11/01/32	205,000.00	5.000%	-	5,125.00	56,375.00	
05/01/33	205,000.00	5.000%	50,000.00	5,125.00		
11/01/33	155,000.00	5.000%	-	3,875.00	59,000.00	
05/01/34	155,000.00	5.000%	50,000.00	3,875.00		
11/01/34	105,000.00	5.000%	-	2,625.00	56,500.00	
05/01/35	105,000.00	5.000%	50,000.00	2,625.00		
11/01/35	55,000.00	5.000%	-	1,375.00	54,000.00	
05/01/36	55,000.00	5.000%	55,000.00	1,375.00		
					56,375.00	
Total			$480,000	$155,500	$635,500	
Heron Isles
Community Development District
Proposed Budget Capital Reserve Fund

REVENUES:

Capital Reserve-Transfer In
$57,054
$57,054
$-	$57,054
$64,717
Interest Income	100	3,983	2,220	6,203	2,400
Carry Forward Balance	179,563	158,948	-	158,948	203,510

EXPENDITURES:
Capital Outlay
Capital Outlay

$-	$5,850

$-	$5,850	$-
Repair & Maintenance	-	12,450	-	12,450	-
Other Current Charges	-	215	180	395	500
Other Sources/(Uses)
Transfer In (Out)
$-	$-	$-
$-	$-

Heron Isles
Community Development District
Non-Ad Valorem Assessments Comparison 2025-2026

Neighborhood	O&M Units	Bonds 2017
Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit							
	
FY 2026	
FY2025	Increase/ (decrease)	
FY 2026	
FY2025	Increase/ (decrease)	
FY 2026	
FY2025	Increase/ (decrease)			

Single Family	
748	
531	
$593	
$593	
$0	
$447	
$447	
$0	
$1,040	
$1,040	
$0	
Single Family*	0	1	$593	$593	$0	$242	$242	$0	$835	$835	$0	
Total	748	532										
*Single Family unit for 2017 has a partial paydown.												

A.
RESOLUTION 2025-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (“Board”) of the Heron Isles Community Development District (“District”) a proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two (2) days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

	a.	The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.
	b.	The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

	a.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Heron Isles Community Development District for the Fiscal Year Ending September 30, 2026.”
	b.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2026, the sum of $1,025,926 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$435,636	
DEBT SERVICE FUND – SERIES 2017	$324,600	
CAPITAL RESERVE FUND	$270,627	
TOTAL ALL FUNDS	$1,030,863	

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within sixty (60) days following the end of the Fiscal Year 2026 may amend its Adopted Budget for that fiscal year as follows:

	a.	A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

	a.	The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in
the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

	a.	Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 19TH DAY OF AUGUST 2025.

ATTEST:	HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	
Exhibit A:	Adopted Budget for Fiscal Year 2026

B.
RESOLUTION 2025-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Heron Isles Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Nassau County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), attached hereto as Exhibit A and incorporated by reference herein; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Heron Isles Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERON ISLES COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The Board hereby finds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.
SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. 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.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 19TH DAY OF AUGUST 2025.

ATTEST:	HERON ISLES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary
By: 	
Its: Chairman

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll

FIFTH ORDER OF BUSINESS

Heron Isles Community Development District
ANNUAL FINANCIAL REPORT

September 30, 2024
Heron Isles Community Development District ANNUAL FINANCIAL REPORT
September 30, 2024 TABLE OF CONTENTS

Page Number
REPORT OF INDEPENDENT AUDITORS	1-3
MANAGEMENT’S DISCUSSION AND ANALYSIS	4-9
BASIC FINANCIAL STATEMENTS
Government-wide Financial Statements
Statement of Net Position	10
Statement of Activities	11
Fund Financial Statements
Balance Sheet – Governmental Funds	12
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	13
Statement of Revenues, Expenditures and Changes in
Fund Balances – Governmental Funds	14
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	15
Statement of Revenues, Expenditures and Changes in Fund
Balances – Budget and Actual – General Fund	16
Notes to Financial Statements	17-30
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	31-32
MANAGEMENT LETTER	33-35
INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES	36

REPORT OF INDEPENDENT AUDITORS

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

Report on Audit of the Financial Statements
Opinion

We have audited the financial statements of the governmental activities and each major fund of Heron Isles Community Development District (the “District”), as of and for the year ended September 30, 2024, and the related notes to financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Heron Isles Community Development District as of September 30, 2024, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audits in accordance with auditing standards generally accepted in the United States of America (GAAS), and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States (Government Auditing Standards). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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To the Board of Supervisors
Heron Isles Community Development District

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for one year beyond the financial statement date, including currently known information that may raise substantial doubt thereafter.

Auditor’s Responsibility for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore, is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:

	•	Exercise professional judgment and maintain professional skepticism throughout the audit.
	•	Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining on a test basis, evidence regarding the amounts, and disclosures in the financial statements.
	•	Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
	•	Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
	•	Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

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To the Board of Supervisors
Heron Isles Community Development District

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Management’s Discussion and Analysis be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued a report dated June 30, 2025 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Heron Isles Community Development District’s internal control over financial reporting and compliance.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 30, 2025

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Heron Isles Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2024

Management’s discussion and analysis of Heron Isles Community Development District’s (the “District”) financial performance provides an objective and easily readable analysis of the District’s financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District’s financial statements.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s basic financial statements comprise three components; 1) Government-wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government-wide financial statements present an overall picture of the District’s financial position and results of operations. The Fund financial statements present financial information for the District’s major funds. The Notes to financial statements provide additional information concerning the District’s finances.

The Government-wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private-sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments.
The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position is reported in three categories; 1) net investment in capital assets, 2) restricted, and 3) unrestricted. Assets, liabilities, and net position are reported for all Governmental activities.
The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District’s operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and interest on long term debt.

Fund financial statements present financial information for governmental funds. These statements provide financial information for the major funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.
Heron Isles Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2024

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances – budget and actual is provided for the District’s General Fund. Fund financial statements provide more detailed information about the District’s activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements.
The government-wide financial statements and the fund financial statements provide different pictures of the District. The government-wide financial statements provide an overall picture of the District’s financial standing. These statements are comparable to private-sector companies and give a good understanding of the District’s overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including capital assets, are reported in the statement of net position. All liabilities, including principal outstanding on bonds, are included. The statement of activities includes depreciation on all long lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid “doubling up” the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as capital improvement bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government- wide financial statements, a reconciliation is provided from the fund financial statements to the government-wide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements.

Financial Highlights

The following are the highlights of the financial activity for the year ended September 30, 2024.

	•	The District’s total liabilities exceeded total assets by $(157,996) (net position). Unrestricted net position for Governmental Activities was $547,174. Net investment in capital assets was $(753,976) and restricted net position was $48,806.

	•	Governmental activities revenues totaled $676,806 while governmental activities expenses totaled $508,446.
Heron Isles Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2024

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District

The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes.

Net Position

	Governmental Activities	
		2024			2023		
Current assets	$	593,058	$	505,169	
Prepaid bond insurance	50,112	54,408	
Restricted assets	110,460	89,423	
Capital assets		1,139,541 		1,208,197 	
Total Assets		1,893,171 		1,857,197 	
Current liabilities	184,142	178,892	
Non-current liabilities		1,867,025 		2,004,661 	
Total Liabilities		2,051,167 		2,183,553 	

Net position - net investment in capital assets	

(753,976)	

(736,698)	
Net position - restricted	48,806	-	
Net position - unrestricted		547,174 		410,342 	
Total Net Position	 $	(157,996)	 $	(326,356)	

The increase in current assets is primarily related to revenues exceeding expenditures in the General Fund in the current year.
The decrease in capital assets is primarily related to current year depreciation.

The decrease in non-current liabilities is related primarily to the principal payments in the current year.
Heron Isles Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2024

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Financial Analysis of the District (Continued)

The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes.

Change in Net Position

	Governmental Activities	
Program Revenues		2024			2023		
Charges for services	$	644,885	$	648,910	
Capital contributions	4,500	-	
General Revenues Investment earnings	
	27,421 	
	9,303 	
Total Revenues		676,806 		658,213 	

Expenses
General government	

125,853	

111,166	
Physical environment	300,194	280,595	
Interest and other charges		82,399 		86,362 	
Total Expenses		508,446 		478,123 	
Change in Net Position	168,360	180,090	
Net Position - Beginning of Year		(326,356)		(506,446)	
Net Position - End of Year	 $	(157,996)	 $	(326,356)	

The increase in general government is related to the increase in attorney and engineering fees in the current year.

The increase in physical environment is related to the increase in irrigation repairs and maintenance expenses in the current year.
Heron Isles Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2024

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Capital Assets Activity

The following schedule provides a summary of the District’s capital assets activity as of September 30, 2024 and 2023:

Governmental Activities
Description		2024		2023	
Land and improvements		$	46,653		$	46,653	
Infrastructure		2,273,975		2,273,975	
Equipment		15,284		6,784	
Accumulated depreciation		(1,196,371)		(1,119,215)	
Capital assets, net		$	1,139,541		$  1,208,197	

Capital asset activity consisted of additions to equipment, $8,500, and depreciation, $77,156, in the current year.

General Fund Budgetary Highlights

Budgeted expenditures exceeded actual expenditures primarily due to lower road and drainage repair, facility repair, and capital outlay expenditures than were anticipated.
The September 30, 2024 budget was not amended.

Debt Management

Governmental Activities debt includes the following:

	•	In June 2017, the District issued $2,315,000 Series 2017A-1 Senior Capital Improvement Revenue Refunding Bonds and $850,000 Series 2017A-2 Subordinate Capital Improvement Revenue Refunding Bonds. These bonds were issued to refund and redeem the Series 2005 Capital Improvement Revenue Bonds. The balance as of September 30, 2024 for the Series 2017A-1 and Series 2017A-2 Bonds were
$1,475,000 and $560,000, respectively.

Economic Factors and Next Year’s Budget

Heron Isles Community Development District does not expect any economic factors to have any significant effect on the financial position or results of operations of the District in fiscal year 2025.
Heron Isles Community Development District MANAGEMENT’S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2024

OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)

Request for Information

The financial report is designed to provide a general overview of Heron Isles Community Development District’s finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Heron Isles Community Development District, C/O Governmental Management Services, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.
Heron Isles Community Development District	
STATEMENT OF NET POSITION	
September 30, 2024	

LIABILITIES		
Current Liabilities:		
Accounts payable	13,556	
Accrued interest payable	30,586	
Bonds payable		140,000 	
Total Current Liabilities		184,142 	
Non-current Liabilities:		
Bonds payable, net		1,867,025 	
Total Liabilities		2,051,167 	

NET POSITION		
Net investment in capital assets	(753,976)	
Restricted for debt service	48,806	
Unrestricted		547,174 	
Total Net Position	 $	(157,996)	

See accompanying notes to financial statements.
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Heron Isles Community Development District	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2024	

Functions/Programs	
Governmental Activities	
General government	
Physical environment	
Interest and other charges	
Total Governmental Activities	

See accompanying notes to financial statements.
Expenses

$	(125,853)	
(300,194)	
(82,399)	
 $	(508,446)	

27,421

Change in Net Position	168,360

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Heron Isles Community Development District	
BALANCE SHEET –	
GOVERNMENTAL FUNDS	
September 30, 2024	

ASSETS	General

LIABILITIES AND FUND BALANCES

$	13,556	$	-	$	13,556

19,235	-	19,235

-	111,642	111,642	
158,948	-	158,948	
400,137	-	400,137	

578,320	
111,642	
689,962	

$  591,876	
$  111,642	
$	703,518	

Heron Isles Community Development District	
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES	
TO NET POSITION OF GOVERNMENTAL ACTIVITIES	
September 30, 2024	

Total Governmental Fund Balances	$

Amounts reported for governmental activities in the Statement of Net Position	
are different because:	

Prepaid bond insurance was recognized as an other debt service cost at the	
fund level in the year the debt was issued, however, at the government-wide	
level it is recognized as an asset and amortized over the life of the bonds.	
689,962

50,112

Long-term liabilities, including bonds payable, $(2,035,000), net of bond		
discount, net, $27,975, are not due and payable in the current period;		
therefore, are not reported at the governmental fund level.	(2,007,025)	

(30,586)

Net Position of Governmental Activities	 $	(157,996)
Heron Isles Community Development District	
STATEMENT OF REVENUES, EXPENDITURES	
AND CHANGES IN FUND BALANCES –	
GOVERNMENTAL FUNDS	
For the Year Ended September 30, 2024	

General

Net Change in Fund Balances	85,557		21,452		107,009	
Fund Balances - October 1, 2023	492,763		90,190		582,953	

Fund Balances - September 30, 2024	
$ 578,320		
$	111,642		
$	689,962	

Heron Isles Community Development District	
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE	
STATEMENT OF ACTIVITIES	
For the Year Ended September 30, 2024	

Net Change in Fund Balances - Total Governmental Funds	$

Amounts reported for governmental activities in the Statement of Activities are	
different because:	

Governmental funds report capital outlays as expenditures. However, at the	
government-wide level, the cost of those assets is allocated over their estimated	
useful lives as depreciation. This is the amount that depreciation, $(77,156),	
exceeded capital outlay, $8,500, in the current year.	

Repayment of long-term liabilities are reported as expenditures at the governmental	
fund statement level but such repayments reduce long-term liabilities in the	
Statement of Net Position.	

Prepaid bond insurance was recognized as an expenditure at the fund level the year	
the bond was issued, at the government-wide level it was recorded as an asset and	
is amortized over the life of the bond. This is the current year amortization.	

Amortization expense of bond discounts does not require the use of current	
resources and therefore, is not reported at the fund level. This is the amount	
of amortization in the current period.	
107,009

(68,656)

135,000

(4,296)

(2,364)

In the Statement of Activities, interest is accrued on outstanding bonds;		
whereas at the fund level, interest expenditures are reported when due.		
This is the change in accrued interest from the prior year.	1,667	

Change in Net Position of Governmental Activities	$	168,360
Heron Isles Community Development District	
STATEMENT OF REVENUES, EXPENDITURES AND	
CHANGES IN FUND BALANCES – BUDGET AND ACTUAL –	
GENERAL FUND	
For the Year Ended September 30, 2024	

Actual

Net Change in Fund Balances	37,326		37,326		85,557		48,231	
Fund Balances - October 1, 2023	121,668				492,763		371,095	

Fund Balances - September 30, 2024	
$ 158,994				
$ 578,320		
$	419,326	

See accompanying notes to financial statements.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the District have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below.
	1.	Reporting Entity
The District was established on September 1, 2004, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes and Nassau County, Florida Ordinance 2004-41, as amended by Ordinance 2005-43. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and maintaining water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or without the boundaries of the Heron Isles Community Development District. The District is governed by a five-member Board of Supervisors who are elected on an at-large basis by registered voters within the District. The District operates within the criteria established by Chapter 190, Florida Statutes.
As required by GAAP, these financial statements present the Heron Isles Community Development District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District’s Board exercises oversight responsibility including, but not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the Governmental Accounting Standards Board, the District has identified no component units.
	1.	Measurement Focus and Basis of Accounting
The basic financial statements of the District are composed of the following:
	•	Government-wide financial statements
	•	Fund financial statements
	•	Notes to financial statements
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
	2.	Measurement Focus and Basis of Accounting (Continued)
	b.	Government-wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Government-wide financial statements report all non-fiduciary information about the reporting government as a whole. These statements include all the governmental activities of the primary government. The effect of interfund activity has been removed from these statements.
Governmental activities are primarily supported by special assessments. Program revenues include charges for services and payments made by parties outside of the reporting government’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the Statement of Activities to present the net cost of each program.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as an other financing source.
Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.
	b.	Fund Financial Statements

The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
2.  Measurement Focus and Basis of Accounting (Continued)
b. Fund Financial Statements (Continued) Governmental Funds
The District reports fund balance according to Governmental Accounting Standards Board Statement 54 – Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent.
The District has various policies governing the fund balance classifications.
Nonspendable Fund Balance – This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact.
Restricted Fund Balance – This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation.
Assigned Fund Balance – This classification consists of the Board of Supervisors’ intent to be used for specific purposes, but are neither restricted nor committed. The assigned fund balances can also be assigned by the District’s management company.
Unassigned Fund Balance – This classification is the residual classification for the government’s general fund and includes all spendable amounts not contained in the other classifications.
Fund Balance Spending Hierarchy – For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter, to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
	2.	Measurement Focus and Basis of Accounting (Continued)

b. Fund Financial Statements (Continued) Governmental Funds (Continued)
Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of “available spendable resources”. Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources are expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability.
Debt service expenditures are recorded only when payment is due.

	2.	Basis of Presentation

	b.	Governmental Major Funds

General Fund – The General Fund is the District’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Debt Service Fund – Accounts for debt service requirements to retire the capital improvement bonds which were used to finance the construction of District infrastructure improvements.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

	3.	Basis of Presentation (Continued)
	b.	Non-current Governmental Assets/Liabilities

GASB Statement 34 requires that non-current governmental assets, such as capital assets, and non-current governmental liabilities, such as capital improvement bonds, be reported in the governmental activities column in the government-wide Statement of Net Position.
	3.	Assets, Liabilities, and Net Position or Equity

	c.	Cash and Investments

Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits.
The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of:
	1.	Direct obligations of the United States Treasury;
	2.	The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
	3.	Interest-bearing time deposits or savings accounts in authorized qualified public depositories;
	4.	Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency.
Cash equivalents include time deposits and certificates of deposit with original maturities of three months or less and held in a qualified public depository as defined by Section 280.02, Florida Statutes.
	c.	Restricted Assets

Certain net position of the District will be classified as restricted assets on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted assets, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

4. Assets, Liabilities, and Net Position or Equity (Continued)
	c.	Capital Assets
Capital assets, which include land improvements, infrastructure and equipment are reported in governmental activities.
The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized.
Depreciation of capital assets is computed and recorded by utilizing the straight-line method over the infrastructure assets’ estimated useful lives ranging from 10 to 30 years and equipment 5 years.
	c.	Bond Discounts
Bond discounts are amortized over the life of the bonds.
	c.	Prepaid Bond Insurance
Prepaid bond insurance associated with the issuance of refunding bonds are presented on the financial statements as a non-current asset and amortized over the life of the bonds using the straight-line method.
	c.	Budgets
Budgets are prepared and adopted after a public hearing for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. Formal budgets are adopted for the general fund. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur.
	c.	Net Position
Net position represents the difference between assets and liabilities and is reported in three categories. Net investment in capital assets, represents capital assets, net of accumulated depreciation and any outstanding debt related to those assets. Net position is reported as restricted when there are legal limitations imposed on their use by legislation, or external restrictions imposed by other governments, creditors, or grantors. Unrestricted net position is assets that do not meet definitions of the classifications previously described.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS
	1.	Explanation of Differences Between the Governmental Fund Balance Sheet and the Government-wide Statement of Net position
“Total fund balances” of the District’s governmental funds, $689,962, differs from “net position” of governmental activities, $(157,996), reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net position versus the current financial resources focus of the Governmental Fund Balance Sheet. The effect of the differences is illustrated below.
Capital related items
When capital assets that are to be used in governmental activities are purchased or constructed, the cost of those assets is reported as expenditures at the governmental fund level. However, the Statement of Net Position included those capital assets among the assets of the District as a whole.
Land and improvements	$		46,653 Infrastructure		2,273,975
Equipment	15,284
Accumulated depreciation		(1,196,371)
Net Capital Assets	$	1,139,541 
Prepaid bond insurance
Prepaid bond insurance is recognized as an asset at the government-wide level and amortized over the life of the long-term debt.
Prepaid bond insurance	$	50,112 
Long-term debt transactions
Long-term liabilities and the deferred amount on refunding applicable to the District’s governmental activities are not current uses or resources and accordingly are not reported at the fund level. All uses and resources (both current and long-term) are reported in the Statement of Net Position. Balances at September 30, 2024 were:

Bonds payable	$	(2,035,000)	
Bond discount, net		27,975	
Total	$	(2,007,025)	
Accrued interest
Accrued liabilities in the Statement of Net Position differ from the amount reported at the governmental fund level due to the accrued interest on bonds.
Accrued interest	$	(30,586)
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE	B	–		RECONCILIATION	OF	GOVERNMENT-WIDE	AND	FUND	FINANCIAL STATEMENTS (CONTINUED)

	1.	Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities
The “net change in fund balances” for government funds, $107,009, differs from the “change in net position” for governmental activities, $168,360, reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below.
Capital related items

When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the Statement of Activities, the costs of those assets are allocated over their estimated useful lives as depreciation. As a result, fund balances decrease by the financial resources expended, whereas, net position decreases by depreciation charged.

Depreciation	$	(77,156)	
Capital outlay		8,500	
Total	$	(68,656)	

Long-term debt transactions
Repayment of long-term liabilities are reported as expenditures at the fund level but such repayments reduce liabilities at the government-wide level.
Debt principal payments	$	135,000

Amortization of the bond discount and prepaid bond insurance does not require the use of current resources and therefore, is not reported at the fund level.
Bond discount	$	(2,364)

Prepaid bond insurance	$	(4,296)

Some expenses reported in the Statement of Activities do not require the use of current financial resources, therefore, are not reported as expenditures in governmental funds.
Change in accrued interest payable	$	1,667
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE C – CASH AND INVESTMENTS

All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments.
Custodial Credit Risk – Deposits
Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District follows the provisions of Chapter 280, Florida Statutes regarding deposits and investments to manage custodial credit risk. As of September 30, 2024, the District's bank balance was $214,785, and the carrying value was $194,562. The District maintains all deposits in a qualified public depository, so that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.

Investments

As of September 30, 2024, the District had the following investments and maturities:

	Investment		  Maturities 	  Fair Value 	
Florida PRIME	39 Days*	$	263,984	
U S Bank Money Market	N/A		222,350 	
Total		 $	486,334 	
* Weighted Average Maturity
The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities.

Assets or liabilities are classified into one of three levels. Level 1 is the most reliable and is based on quoted price for identical assets, or liabilities, in an active market. Level 2 uses significant other observable inputs when obtaining quoted prices for identical or similar assets, or liabilities, in markets that are not active. Level 3 is the least reliable and uses significant unobservable inputs that use the best information available under the circumstances, which includes the District’s own data in measuring unobservable inputs.

Based on the criteria in the preceding paragraph, the District’s investments in the U S Bank Money Market are Level 1 assets.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE C – CASH AND INVESTMENTS (CONTINUED)

Investments (Continued)
The District’s investment policy allows management to invest funds in investments permitted under Section 218.415, Florida Statutes. The investment in Florida PRIME is measured at amortized cost. Florida PRIME has established policies and guidelines regarding participant transactions and the authority to limit or restrict withdrawals or impose a penalty for an early withdrawal. As of September 30, 2024, there were no redemption fees, maximum transaction amounts, or any other requirement that would limit daily access to 100 percent of the account value.
Interest Rate Risk
The District does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates.
Credit Risk
The District's investments are limited by state statutory requirements and bond compliance. The District has no investment policy that would further limit its investment choices. As of September 30, 2024, the District's investments in Florida PRIME were rated AAAm by Standard & Poor's. The District’s investments in U S Bank Money Market are not rated.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one fund. The investments in U S Bank Money Market represent 46% and the investments in Florida PRIME represent 54% of the District’s total investments.
The types of deposits and investments and their level of risk exposure as of September 30, 2024 were typical of these items during the fiscal year then ended. The District considers any decline in fair value for certain investments to be temporary.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE D – SPECIAL ASSESSMENT REVENUES
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon an adopted general fund budget and levied annually. Debt Service Assessments are levied when bonds are issued and collected annually. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the Nassau County Tax Collector on November 1 and due on or before March 31 of each year.
Assessments and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

NOTE E – CAPITAL ASSETS

Capital asset activity for the year ended September 30, 2024 was as follows:
	Balance			Balance	
	October 1,			September 30,	

Governmental Activities:		2023		 Additions 	 Deletions 		2024		
Capital assets, not depreciated
Land and improvements	
 $	46,653 	
 $	- 	
 $	- 	
 $	46,653 	

Capital assets, being depreciated: Infrastructure	

2,273,975	

-	

-	

2,273,975	
Equipment	6,784	8,500	-	15,284	
Less accumulated depreciation		(1,119,215)		(77,156)		- 		(1,196,371)	
Total Capital Assets Depreciated, Net		1,161,544 		(68,656)		- 		1,092,888 	
Governmental Activities Capital Assets	 $ 1,208,197 	 $ (68,656)	 $	- 	 $	1,139,541 	

Depreciation of $77,156 was charged to physical environment.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM DEBT
The following is a summary of long-term debt activity for the year ended September 30, 2024:

Long-term debt at October 1, 2023	$	2,170,000	
Principal payments		(135,000)	
Long-term debt at September 30, 2024	$	2,035,000	
Less: bond discount, net		(27,975)	
Total Long-term Debt, Net at September 30, 2024	$	2,007,025 	
Long-term debt is comprised of the following:		
Capital Improvement Revenue Refunding Bonds		
$2,315,000 Series 2017A-1 Senior Capital Improvement Revenue Refunding Bonds due in annual principal installments maturing May 2036. Interest is due semi-annually on May 1 and November 1, at various rates between 2% and 3.375%. Current portion is $105,000.	

$	1,475,000	
$850,000 Series 2017A-2 Subordinate Capital Improvement Revenue Refunding Bonds due in annual principal installments maturing May 2036. Interest is due semi-annually on May 1 and November 1 with a fixed interest rate of 5%. Current portion is
$35,000.	

	560,000 	
Bond payable	2,035,000	
Bond discount, net		(27,975)	
Bonds Payable, Net	$	2,007,025	
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM DEBT (CONTINUED)
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

Year Ending
  September 30, 	
	Principal		
	Interest		
	Total		

2025	
$	140,000	
$	73,406	
$	213,406	
2026	140,000	69,163	209,163	
2027	145,000	64,788	209,788	
2028	155,000	60,031	215,031	
2029	160,000	54,869	214,869	
2030-2034	890,000	181,825	1,071,825	
2035-2036		405,000 		23,513 		428,513 	
Totals	$ 2,035,000	$	527,595	$ 2,562,595	

Summary of Significant Bond Resolution Terms and Covenants Significant Bond Provisions
The Series 2017 Senior and Subordinate Bonds are subject to redemption at the option of the District prior to their maturity, in whole or in part, at any time after May 1, 2027 at a redemption price equal to the principal amount of the Series 2017 Senior and Subordinate Bonds to be redeemed, together with accrued interest to the date of redemption. The Series 2017 Senior and Subordinate Bonds are subject to extraordinary mandatory redemption prior to maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Trust Indenture.
The Trust Indenture established certain amounts be maintained in a reserve account. In addition, the Trust Indenture has certain restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements.
Heron Isles Community Development District NOTES TO FINANCIAL STATEMENTS
September 30, 2024

NOTE F – LONG-TERM DEBT (CONTINUED)

Summary of Significant Bond Resolution Terms and Covenants (Continued) Significant Bond Provisions (Continued)
Depository Funds
The bond resolution establishes certain funds and determines the order in which revenues are to be deposited into these funds. A description of the significant funds, including their purposes, is as follows:
Reserve Fund – The Series 2017A-1 and Series 2017A-2 Reserve Account requirements are equal to 50 percent of the maximum annual debt outstanding for Series 2017A-1 and Series 2017A-2 Bonds. The Series 2017A-1 Bonds Reserves are satisfied by the Reserve Insurance Policy which will terminate on the final maturity date or upon earlier, in full, payment of the Series 2017A-1 Bonds. The Series 2017A-2 Bonds were funded from the proceeds of the Series 2017A-2 Bonds in amounts. Monies held in the reserve accounts will be used only for the purposes established in the Trust Indenture.

The following is a schedule of required reserve deposits as of September 30, 2024:

Reserve	Reserve
 Capital Improvement Revenue Refunding Bonds			Balance		 Requirement 
Senior Series 2017A-1 Subordinate Series 2017A-2
$	81,258	$
$	32,250	$
81,258
32,250

NOTE G – RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. There were no claims or settled claims from these risks that exceeded commercial insurance coverage in the last three years.

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements, as listed in the table of contents, of Heron Isles Community Development District, as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the basic financial statements and have issued our report thereon dated June 30, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered Heron Isles Community Development District's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Heron Isles Community Development District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Heron Isles Community Development District's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that have not been identified.

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To the Board of Supervisors
Heron Isles Community Development District

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether Heron Isles Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 30, 2025

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MANAGEMENT LETTER

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

Report on the Financial Statements
We have audited the financial statements of the Heron Isles Community Development District as of and for the year ended September 30, 2024, and have issued our report thereon dated June 30, 2025.
Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor’s Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated June 30, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations in the preceding financial audit report.

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To the Board of Supervisors
Heron Isles Community Development District

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Heron Isles Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the Heron Isles Community Development District has not met one of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2024 for the Heron Isles Community Development District. It is management’s responsibility to monitor the Heron Isles Community Development District’s financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Specific Information

The information below was provided by management and has not been audited by us; therefore, we do not express an opinion or provide any assurance on the information.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, Heron Isles Community Development District reported:
	1.	The total number of District employees compensated in the last pay period of the District’s fiscal year: 0
	2.	The total number of independent contractors, defined as individuals or entities that receive 1099s, to whom nonemployee compensation was paid in the last month of the District’s fiscal year: 9
	3.	All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency: $2,770
	4.	All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency: $303,850
	5.	Each construction project with a total cost of at least $65,000 approved by the District that is scheduled to begin on or after October 1, 2023, together with the total expenditures for such project: N/A
	6.	A budget variance based on the budget adopted under Section 189.016(4), Florida Statutes, before the beginning of the fiscal year being reported if the District amends a final adopted budget under Section 189.016(6), Florida Statutes: The Board did not amend the budget.

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To the Board of Supervisors
Heron Isles Community Development District
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)9, Rules of the Auditor General, the Heron Isles Community Development District reported:
	1.	The rate or rates of non-ad valorem special assessments imposed by the District:
$592.75 for the General Fund and $447.30 for the Debt Service Fund.
	1.	The amount of special assessments collected by or on behalf of the District: Total special assessments collected was $644,885.
	2.	The total amount of outstanding bonds issued by the District and the terms of such bonds are as follows: $1,475,000 Series 2017A-1 Bonds due on May 1, 2036 at various rates from 2% to 3.375%. $560,000 Series 2017A-2 Bonds due on May 1, 2036 at a fixed rate of 5%.

Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or fraud, waste, or abuse, that has occurred or is likely to have occurred, that has an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 30, 2025

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INDEPENDENT ACCOUNTANTS’ REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES

To the Board of Supervisors
Heron Isles Community Development District Nassau County, Florida

We have examined Heron Isles Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2024. Management is responsible for Heron Isles Community Development District’s compliance with those requirements. Our responsibility is to express an opinion on Heron Isles Community Development District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Heron Isles Community Development District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Heron Isles Community Development District’s compliance with the specified requirements.
In our opinion, Heron Isles Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2024.

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida June 30, 2025

- 36 -

SEVENTH ORDER OF BUSINESS

D.

1.
BOARD OF SUPERVISORS MEETING DATES HERON ISLES COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025/2026

The Board of Supervisors of the Heron Isles Community Development District will hold their regular meetings for the Fiscal Year 2025/2026 at Blackrock Baptist Church, 96362 Blackrock Road, Yulee, Florida 32097, on the third Tuesday of the following months at 5:00 p.m., unless otherwise indicated as follows:

November 18, 2025
February 17, 2026
May 19, 2026
August 18, 2026

2.
Heron Isles Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

	1.	 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

	1.	 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
	1.	 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Heron Isles Community Development District

District Manager:		Date:	 Print Name:	 
Heron Isles Community Development District

3.
Heron Isles Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

	1.	 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
	1.	 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐
Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
	1.	 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Heron Isles Community Development District

District Manager:		Date:	 Print Name:	 
Heron Isles Community Development District

E.

1.
 Heron Isles CDD
Operations Report
AUGUST 19, 2025
Prepared by Kelly Mullins

	•	Met with Jen Mabus, our account manager with BrightView, and drove through the community to identify any issues.
	•	There was no power at the irrigation clock. Peacock diagnosed issue and installed two new GFI’s.
	•	Brightview conducted irrigation inspection and necessary repairs were approved and completed.
	•	Mulch Masters installed new mulch at both playgrounds.

	•	Security activity being monitored by GMS to address concerns.
	•	Reviewed security footage and shared with law enforcement regarding an incident.
	•	GMS staff is collecting trash around parks and fields.
	•	GMS is monitoring janitorial services by inspecting restrooms/trash weekly.
	•	Replaced broken toilet seat in women’s restroom.
	•	Installed door sweeps on both restroom doors to decrease dirt and debris getting under the doors.

	•	Installed “Mailbox Parking Only” sign at community mailboxes.
	•	Trash can placed at mailboxes.
	•	Section of fence near the roundabout on Graylon Drive was repaired.

	

	•	If there are any additional concerns or comments, please contact me at kmullins@gmsnf.com or at (304) 389-2198.

Respectfully,
Kelly Mullins, LCAM

Heron Isles CDD Treat Sheet	Date: 5*-21-25
Weather: Cloudy	Winds: 5-8 MPH

Lake	Plants Treated	Trash Pickup	Chemical Used	
1	None	Yes	None	
2	None	Yes	None	
3	None	Yes	None	
4	Algae	Yes	Copper Sulfate	
5	Algae	Yes	Copper Sulfate	
6	Algae	Yes	Copper Sulfate	
7	Shoreline	Yes	Aquaneat, Triclopyr 3	
8	Shoreline	Yes	Aquaneat, Triclopyr 3	
9	Algae	Yes	Copper Sulfate	
10	Algae	Yes	Copper Sulfate	
11	Shoreline	Yes	Aquaneat, Triclopyr 3	
12	None	Yes	None	
13	Shoreline	Yes	Aquaneat, Triclopyr 3	
14	None	Yes	None	
15	Shoreline	Yes	Aquaneat, Triclopyr 3	
16	Shoreline	Yes	Aquaneat, Triclopyr 3	
17	Shoreline	Yes	Aquaneat, Triclopyr 3	
18	No Treat	No	Maintained by Blackrock Park	
19	Shoreline	Yes	Aquaneat, Triclopyr 3	
20	Shoreline	Yes	Aquaneat, Triclopyr 3	
21	Shoreline	Yes	Aquaneat, Triclopyr 3	
22	Shoreline	Yes	Aquaneat, Triclopyr 3	
23	Shoreline	Yes	Aquaneat, Triclopyr 3	

Comments: None
Heron Isles CDD Treat Sheet Weather: Clear
Date: 6-11-25
Winds: 5-10 MPH

Lake
l	Plants Treated
None	Trash Pickup
Yes	Chemical Used
None	
2	None	Yes	None	
3	None	Yes	None	
4	i\.lgae	Yes	Copper Sulfate	
5	None	Yes	None	
6	Algae Roadgrass	Yes	Copper Syulfate, 2-4D	
7	None	Yes	None	
8	None	Yes	None	
9	None	Yes	None	
10	None	Yes	None	
11	None (No Access)	Yes	None	
12	Roadgerass	Yes	2-40	
13	None	Yes	None	
14	None	Yes	None	
15	None	Yes	None	
16	None	Yes	None	
17	None	Yes	None	
18	No Treat	No	Maintained by Bhtckrock Park	
19	None	Yes	None	
20	None	Yes	None	
21	None	Yes	None	
22	None	Yes	None	
23	None	Yes	None	

Comments: None
Heron Isles CDD Treat Sheet	Date: 7-21-25
Weather: Cloudy	Winds: 5-8 MPH

Lake	Plants Treated	Trash Pickup	Chemical Used	
1	Shoreline	Yes	Aquaneat, Triclopyr 3	
2	Algae	Yes	Copper Sulfate	
3	Algae	Yes	Copper Sulfate	
4	Algae	Yes	Copper Sulfate	
5	Shoreline	Yes	Aquaneat, Triclopyr 3	
6	None	Yes	None	
7	Shoreline	Yes	Aquaneat, Triclopyr 3	
8	Shoreline	Yes	Aquaneat, Triclopyr 3	
9	Shoreline	Yes	Aquaneat, Triclopyr 3	
10	None	Yes	None	
11	None	Yes	None	
12	None	Yes	None	
13	Shoreline	Yes	Aquaneat, Triclopyr 3	
14	None	Yes	None	
15	None	Yes	None	
16	Shoreline	Yes	Aquaneat, Triclopyr 3	
17	None	Yes	None	
18	No Treat	No	Maintained by Blackrock Park	
19	None	Yes	None	
20	None (No Access)	Yes	None	
21	None	Yes	None	
22	Shoreline	Yes	Aquaneat, Triclopyr 3	
23	None	Yes	None	

Comments: None

2.
August 11, 2025
Page 1 of 3

Proposal for Extra Work at Heron Isles CDD

Property Name	Heron Isles CDD	Contact	Daniel Laughlin
Property Address	96005 Starlight Ln	To	Heron Isles CDD
Yulee, FL 32097	Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron Isles Columns
Project Description	Install landscape around the columns to include around landscape lights
Scope of Work

QTY	UoM/Size	Material/Description	Total
North side	$1,563.78

1.00	LUMP SUM	Mobilization and prep the area by sod cutting for bed space	
12.00	EACH	Jack Frost Ligustrum 3 gal. installed	
10.00	EACH	Liriope 'Super Blue' 1 gal. installed	
15.00	BAG	Mini pine bark bags installed	
1.00	EACH	Irrigation modifications	
South side	$1,243.12

1.00	LUMP SUM	Mobilization and prep the area by sod cutting for bed space	
12.00	EACH	Jack Frost Ligustrum 3 gal. installed	
10.00	EACH	Liriope 'Super Blue' 1 gal. installed	
15.00	BAG	Mini pine bark bags installed	
1.00	EACH	Irrigation modifications	

For internal use only				
SO#	8654004			
JOB#	346108392			
Service Line	130	Total Price	$2,806.90	
August 11, 2025
Page 2 of 3
TERMS & CONDITIONS

Tht! Comraaot shall re::ogmze and ;.,erform m accordance with ·wutten lerms wt1Uen spec1t1eattonsanddrawmgsonlycontainedor,ere1redto nerem AOFnittenal?Shallconform to bOtl spec11\caUont
WOik Foroe Contractor shaA des1gna1e a qua1,neo 1ept-esen1awe w1tn exper1eN:e IM lnndscape r'rom!:enanoeloonstruct1on upgrades or when spptloabeeIn tre8management The "'°'ktoroeshallDe competent and qualified and shallbe legally aUlhor<led to wo,k,n
'"" us
-?- License ar,ct Permits. Contractor &hall rre1nta1n a Landscape Corrt,actor's IJCerM Jf requ,red by Slate or local law1 and willconl)ly W1th all ?he, llceree requ11eme.nhi or the C,ty Stale and Federal Go\lernn-ents. as we 11 as all other requireimntsot law Urless
othe,w,,., agreed uponby the partres01 prohd,11ed11,' law CUSloimr shallbe required to
obtainall neces.saJV and required perfl'llts-10 allowlhe corrmenooment of the SeMCoson lhepropeny
,. Taxes Contrac:ror agrees 10pay all •P1>11catlle taxes 1nclU<ling sales or Genetal 8c,se Ta?(GET) Whereapp11cable
5. losuranc@ Contractor agrees to p.-ovlde Gene,-al Uabtitytnsu,anee AutomotJVe LJaphry Insurance, Wo,ker'sCorrptnsauontnsumnoe, and any otner lri:;utBnoe reciu,redt:lf ? Of Custonlet, as spec:tfled ,n wot1'19 pr,or to oommencemmt or wo/11 If not spec/led Contractor v.llt I\JmLShlnsLranceWtlhSl.000,(ll)llmllofMobOlly,

"	Ua1:,u11y Contractor shall "'" bl!! l&able for any damage 111st occurs from Acta of God Clefir,ed as ex,rerre weather cood•"1ns, tue earthquaKe e1o and nJles regutations or
,estlictlons trrp)Sed t,,f a? governo-eril CJ{ governmen(al egeJlQV nauanal or feg:onal
errergenoy, e?	p,iodell"I, r,ealth related 0U1bfeak 0< ott,,,r ?I	""ent• 110< caused by one o, otllet delays or /a11u,e of peNomer,ce bl!lyond the conme1c1ally
,easormbtecontrol or either party Undef lhese r:lrcum;terces, Cort1actDr5hall have the rrghlto renegoltale tt,etermsandpncesor nus Conttac:r wlll11n sixty 160) days

Art,/ 11tegal trespeso, claimsao<Vor damagesre,,ulu419 trom"""?reoue!led that 15not on propertv ownedby Customer or not underCusl°""'t rrenagement and conuolshalltie the sote respons10t1lV or lhe Customer

Subconlrnctors Contrac-lor resef\/es the rlght to hue qua1U1ed -&uboontracttns to pertorm specialized funotrons or work req"1flllg •peclallzad equipment

,,_ Additional Ser"1C6s Any ?ddlt1Qf,a! work r'l()t shown 1n the above speoi?ca110ns 1nvo1v1nge"1ta costsw,lt be e?cutedonly upon signed wmtenorde("S, and Wtllbeeome
a,, ext,acharge ove,andabove ,neestimate
15 canceU.ahon N:>t?of Cancellahon of work: m.,s.l be recerved 1n wrmngberore the crew ts t:Stspatched lo 1tie1r location or Ct.Slomer Wtll oe 11able for a men,mum travel chargeof S150 00 andbilled to CljS!orner

The fblloW111g sections shall apply whete Conlracto, pt<Mdes Custornet wNhI.lee cere serv?es

,?.  Trees SIUl!llRl!O"OVIII Trees removed v.111be M .. cto5e \o the ground a& possll:lle basedon cood,tlono to or ne)II to tl'oeboclomol the treetrunk Ad<Mtonalooarges w,?be levled for unseenhazards such as, but not llmtedto concretebttck;tlUedlrun? metal
rods etc It requestedmecl1anicalgnnc/lrig of VrS<bletreestumpwillbe done10a defined v.ldlhand depth beloW!ftO<JnCI levelal an 4dd?IOnal charge to the CUOIOITl!I Denned bacidlll and landscape material may be sr,eci/led C...lorrer •hall be rosponsrble ror
oontacting tne appropnate ur?rgrouna utllCy k>cator oompeny lo k>cate and mark unde19roundutlhlY J,nesprlOf to otartof woi1< COntrector"not respoM•Dle darregedone lo underground llltht,es ,...,n as W nothm<ted to, coble,;, wire• p,peo, and ririgal.on parts Cor1rar.1or wtfl tepa1r damaged1rngatlonlines at the Customer's expense

I, Waiver or 1.Jabll1ty Requeslsr0< crown1111nn1ng In e,cess cf IW•nty•tlve percent (25'11o) or wotk no? 1n accordarc.e W1lhISA (1nternaucnal Sooety of ArbOl,clJllural) standruc:ts wlllrequire a Sll)nedwaiver ol hal>ltty
Au.f!ct&n...,_ of ft!►.• Con1tac1
By eJC8CIJl<r,g1111sdoeUmon? Custo,,.,, agree,;10 the rormauon ot a binding cor,ttactand to the 10"11'\ ilndoonc/ll'°"" ?et forth here,n. Customer reP<esents !Ml CQotractor s aU1tion,ed to perlbrmH>e wot1< stated on tt>e re<e ol ttv> ContraQ tr payrrenl hos net beenreceived by Oorilractet per pey1tient ta,ms hereunder Contraclor shallbe entitledroancostsof conecoon lrtelutl1? reasonable allorneys' rees •nd rt shall be relle,ed ol any obl,ga?on to corttnue
pertorn,ar-.:e under tl'os or any other CO<'lroc1 w,th CU.ton-er lnteresi at • per annum rate ol
, 514per month(18%per year), or the lligl1e.$t retepermUedb,' law, rreyoeohorgoden unpaid balance 15 days after blllmg

NOTICE FAILI.RE TO MAKE PAYMENT WI-EN DUE FOR COMR.ETED WORK ON CONS'TRUCTION JOBS MAY RESU..T IN A MECHANIC'S LIENON THE TITLE TO YOUR PROPERTY

to Acces,,10 .»rlS<te. CU$lon,er shall prO'lfde all Wlt,es to pe?om, the work Cu.tamer shall fUtr'IISt\ a-ccess ;o B?par\s Of ,ot)slte Where CortraCt()rIs to pertormwork as requ1red by tne CUntract: or other funcuons r e I a l e ct thereto du11ng not1l1BI business.hours and other,easonabte per?oftm?Contmc:tor 'MU perto(rnthe work-.1e¥onabfy pcacocal after the Customer makesthe srte available fo, perton-nar,co of the Wot"k.

11 Payment1erms· UJX!Oslgnong lhioAgreement. Custom,; sllallpayC"'1!raotor SO?of t!le ProposedPuceand the rema1n1ng balanceshallbe Pilldbv Customer io Oontractot upoM oomi,ielloo of the OIOleot unle>Sotherwise agrooa lorn wmmg

Date
Property Manager

August 11, 2025

12  Termnat,on. TlusW0<1<Or<!Er rrey belermnaledlJy the e«her party wrth or w,tno<JIcause
upon seven (7) wor!\ctays alJv!Jnce wntten not.ce- CLmtomer?II be reqwredlo P9Y foran rt\'terials pl/rcl>asedand WOikeon,,lete10 thedateoftermnallonandreason?blecharges IMCutted lfl derrobll??

1.1 A6"'grvnen? Toe C.stomer and Ille Conva<l!or respe<;uvety bmd tl'>l!mselves tt,eu
BrightView Landscape Services, Inc. "Contractor"
Enhancement Manager
Trtle
partners SllOCeSsors as51gneesand l@gat representali\le to !he other part\l v.llhn!SpeOI to sU00WnallUof rtws Agreement Netlhet the CUstorrer nor the Contrnctnr shall-assign transler a(TIJinterest 1n tins Agreerrem W1thout the writtenconsent of the otherprovided,
hoMver, that consent shall not DI! tequi•ed to assign l/1l!S Agreerrent to any oorrpany wt,..cr, contr?4 oartro11ed by. or Is ul"IOi1r c.Of'ffl"Gn control With ContlattOf a  rn
conneotton w,th assrg'"""'1t 10 an •?lllate or pu?uant 10 a rrerger sale of all or substar11a1ty au of Its a'!!.Sets or eq?.Nfy secu,1lfe'i consohdaU0n change of oon!rol or
Jen Mabus
Prtr1ed N•m•
August 11, 2025
corporate. reorg?nkllhon

•• Dlscla,n-er T111S proposal wn esllmated and pr-'t>asod upon a s?e ,. .. and visual 1nspecrton fromground level USIOQ ordinary means al or aboutthe time thisproposal was prepared Thepr""' quotedIn lrtr.1proposal ror the work desonbe<1, 1, the te><Jll o/ lhal
ground level 'i!B\Ja! lnspectl0n ancJ thetefore our corrpany w10 not be "abte for Bfllf adel,t.,nal costs or dama9"5 tor addltlonalIIOrli 1101 descnbed neretn, or ltaOle tor any tnelden1S/aecw:fertsresU11ng fromcondloons thalwero not ascettariabee tN said ground level "'sU31 1nspecll-on Of ordtnasy means 9t lhe time said tnspect10n was performed ConltaclOr cannot be heldrespons1bte tor unknown or olllerwtoehidden derO<llS Any cooect1ww01k propM,edh@reineantd'guara,-,iee elGIC\ result6 Prote&<90naleng1nee11ng,
archllectural, arid/or lanGicape descgn services rne..gn Serv1ces1 are no11nohlded 1n
u,,s Agreement and shall not be provided by the Conhsctor A"'! desrgn dereds,n 1ne
Conlract Documenl& ?r6 me s?e re;p::an51biUry of the C\J§.1om@r If the CU!,1.0ff'er must eJ1911ge? licensed ?neer, aroh!eQ and/Or landscape de51Qll prot=IOnal 11ny costs oonoern.ng theseOe"'gn Sor.r,cu allllobepaidby theCustom,r drrect?lo the designer rnvo?ed
Job#: SO#:
346108392
8654004

Proposed Price: $2,806.90
May 13, 2025
Page 1 of 3

Proposal for Extra Work at Heron Isles CDD

Property Name	Heron Isles CDD	Contact	Daniel Laughlin
Property Address	96005 Starlight Ln	To	Heron Isles CDD
Yulee, FL 32097	Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Heron Isles Columns
Project Description	Install landscape around the columns to include around landscape lights
Scope of Work

QTY	UoM/Size	Material/Description	Total
North side	$2,450.23

1.00	LUMP SUM	Mobilization and prep the area by sod cutting for bed space	
15.00	EACH	Loropetalum 3 gal. installed	
20.00	EACH	Jack Frost Ligustrum 3 gal. installed	
18.00	EACH	Liriope 'Super Blue' 1 gal. installed	
20.00	BAG	Mini pine bark bags installed	
1.00	EACH	Irrigation modifications	
South side	$1,689.40
1.00	LUMP SUM	Mobilization and prep the area by sod cutting for bed space	
20.00	EACH	Jack Frost Ligustrum 3 gal. installed	
18.00	EACH	Liriope 'Super Blue' 1 gal. installed	
20.00	BAG	Mini pine bark bags installed	
1.00	EACH	Irrigation modifications	

For internal use only				
SO#	8654004			
JOB#	346108392			
Service Line	130	Total Price	$4,139.63	
May 13, 2025
Page 2 of 3
TERMS & CONDITIONS

Tht:! Comraaor shall recogmze and perform m aocotdarice With wr11ten terms wttUen spec1hcalionsanddtttWmgsonlycoma1nedor tefetredtonerem AOmatenab,Shallconform to bo<I ,pec,l\ca?om
WOik Foroe Contractor shan deS1gna1e a Qual,fled 1ept-esen1awe wttn exper1erce a, londsc.ape (m1ntenanoeloons.tn.JCt1onupgrades or when sppl10ablein tree ma?ement
The -.orkl:>roeshantJe competent and qualified and shall be legally authori,edto wo,km tt,e us

J_ License ar,ct ?rm1ts ConttBCtor shall rnuntatrt a landscape COtlltaclor's Ucerse tf required by State 0< local?w1 ard willconl)ly W1ttl all oU?r llceree requuemenh• orthe C,ty State and Federal Go\lernments. as we 11 as auother requ1rem,n1S ot law Urless otherw,se agreeduponby the pan,es0< prohlbito!dbVlaw Custom,r •hall bereq<Jirect to obl?rnnll riecessaJV and requ11l!d permits10 allowIke COJT'fT'IOOcementof the $e('\ACHon tt,epropeny

,. Taxes Contraa0< agrees to pay all appllCllble taxes, including sales or General 8cc""' Tax (Gel) Whereapplicable
5. Insurance Contractor agrees to provide Gene,a1Uabdrty lnsu,anca Automowe LJa.btldV losuranc&., Wo,ker's-Co?tnsumnoe, and t1f¥ other lr6Utenoe r?u.redt:,,J lawOf Custon\>r, as specified 1n wntl'111 pr,01 to conn,encerrent or wori. If not speclied
Conlraotor v.1111\JmlShIns?w,lh Sl.OOOl!Dllmltof llabOlty.

fl. Uablllty Conimctcx shaU tlt>l be IJ.able ror any damage that occurs frotn Acts of God c:1enr,ea as extreJ:ll;;! weather cood•iOns, tue earthquaxe eto 11nd nJles regulations or restriellons tfll)OSed by Bili goverrm,nl  QO"'rll!T<!ntal agency nalJonal or ,og.,nal
errergenoy epdemlc, penclerro<;, r,ealm related oUtbr••k 0< ou,or ?I	"'•ril• r,ot
caused by one 0< Olllet delays or ra,lu,e or pertonrer,oe beyond the corrme,ctally
reasonsbl:e control or either party Undef these r:lrcurrsterces, Cort1actor 5hal1have the right to renegotiate the terms•nctpnces01titsContract within OIXI'/ 160) days
ArryIllegal trespass, claims ao<i'or damagesresulu119 troll'l1;t>1?1eoue01ed that15not on properfy ownedby Customer or no, underCustomet rrenagement andoontrolshallce the sol•responstblttv or tho CU.tamer

Subconuactors Contrac·lor reser1'es the rtght to hue qualU!ed subcontractt.Hs to pertorll'l •pec,allzed1unc11ons or work reqll<MQ specialized equipment

,,_ Additional Serv1cos Any addlt10(1a! work not shOwn 1n the above spec!fiGa110ns 1nvo1v1ng eA1:ta cOEits w,nbe:ewoutedonly upon s)gned wmtenorde('S, aOdw1IIbeeome
a,, ext,ae.hargeove,and above ,r.eestimate
15 cancell.ahon t-t>Uce of Cancellaoon of worit m.,sl be recerved 1n wrll!ngbe!rore the craw •• ct,spatol1ecl to lt>eir location or CL510rrer w,11 ce llal>e tor a rr,n.rroim tra11e1 chargeo( S150 00 and bille<l10 CUStomer

The f<.llloWmg seeuons shall .sppfy where Conlracto, pt0V'de? Customer wtthbee care servi,ces
	10.	Tree S S\IJl!llRen-oval Trees removed willbeCIJt .. ol05e\o lhe ground as p06Slble
basedon oond,110.,. toor ne)II 10tl>eboClomol the treetrunk Add,ttonal onargesw,?be
!<Med for unseenhazardssuch as, bulnot l,mtect to concretebric?filledtrunks, metal
rods etc It requestedmec11anica1gnnding or v>S<llletreestumpwillbe clone10a ctef,nect v.lctthanct depth beloW {IIO<lnct levelat an 4dd,t10nal cllarge to theCuQome, Defoned bacidlll and landscape material may be speofled Ctstorrer •hall be responsible for oonlaCtlng tne appropria1e undergrouna ut.11•y k>cator oompeny to locate and mark under91ounct ut1h1Y l,nesp11or to ?lartOfwoi1< Contractor"notiespon,,Dte ctarregeclone to uodergrouod utlltl1es?llJh as tu llDll,mtted to cables. wiles PIJ:>e5'. and ,mgaloo parts Cortrar.1or1Mfluipa,r dama()f!d1rrtg?11onlines at tne Cu&lomer's expense

t7  Waiver or l.Jablllty RequeSI•r0< ctawn ti.nn1ngIn excess or twenty,tlve p,ucenl (25\lt,) or WOtk not tn accordarc;e wtlhISA (1nte1nauonal Soaety of Arb011cutlural) standaJcts v.111requirea s,gnect waiver ol l1all<llly

AGGl!tf!3''-•- of tti _ Conm1c1
By exeC1J11r,g t/\lsdoCUmen? Custoirer 09reos 10 the rorma1J0<1or a blndlng C0!111ac:t and to lhe 1em,sllndoondlllOflO Set forth t,e,e,n. Custom,r ••Presents that Cootractor IS avu,oozed lo pertorm the v.orl< stated on lhe r..., ofttv> Con1raa If payment hos not Ileenreoellled by Contractor per t)EJVrnent ta,ms hereunder Cont1sc101 shallbe entitled to all cos1sof collecOott lncludll'f!l reas0n11ble attorneys' lees •nct rt shall be 1elteved of any oblrgabon to co111nue
performar-.:e uncter tlll$ 0<•">' other CO<'lrac• W>lh CU.tome, lntereSIat a per onnum "'le of
, 5% per month(18%per ye?r), or rl>e'11gne$t ratepermtted b{l?w. rreyoeotlorgodon?npalcl balance 15 days after blllmg

NOTICE FAILUlE TO MAKE PAYMENT WH:N DUE FORCOMF\.ETED WORK ON CONSTRUCTION JOBS MAY RESLLT IN A MECHANIC'S LIENON THE TITLE TO YOUR PROPERTY

Cl.:SIClm'"'

Ill Access to .»OS.le, CllSlome, snail prO'lfcle <Ill Wllies to peOOJITI the work Custcmer shalt tum?access to e?par\s o1,ot)slte w?re Cortratt()t •s to pet1orm work as req01red by tne CUntract or other funeuons r e I a l e ct the,eto duung non11al business hours and other,easonabte perKXSof lime Contractor v.,u perto<m the workas. fe¥onabf'{pcac:tk;al after the Customer makesthe srte availableror performance or the W<Xk

	10.	PaymeniTerms· Uponsjgntrig thlgAgreement, Cu,tom,, snailpay Contractor so? of too AoµosedPt1ceanct the rema1n1ng balanceshallbe r.,eld tJv CU6tomer lo Oonlrac:tor upon oomi,ielloo ol the PIO!e<il unle,sothefW!Se agreed to ,n wnt,ng

Daniel Laughlin
PrlrtedNam(!

TrUo

Date
Property Manager May 13, 2025

	10.	Teunnat,on, ThisWor1<Or<le,,my be termnatedt>y the eAhe:rparty with or w1lhOtJI.cause upon,even(7)worl\cteys advance wr,tten nol!C6 Cuotomer wtll bereqwte<lto pay foratl O\\ler,ats purcl>ased and w0<kconl)lele10 thedateo(lermirratlonand reason?t)le criarges
BrightView Landscape Services, Inc. "Contractor"
Enhancement Manager
cncurted lfl dem:>blllZ.lrg

I.I Ass,grvnen? Toe Cu,torrer anct lhe Contractor respe"l\/ely bind tnem,,elve• their partners successors assigriees and legal representative to tt,eother party v.lthrespect to au oovenaf\15 of tNs Agreement. Netlnet the Custo,ror nor the Contreotar shall-asSlgn transfer any interest 1nth? Agreerrem Without the writtenconsent of the other provided,
..,...,\.'el, that consenl sllall not be tequ,fed 103SS19n tnts AQreement to arr( COfl'l'il">' whlC? oontrols, "' oorcrolled I>(, or I• uri<l.,r oolM'o0<1 conlrol W.th Contrar:ll>t r, In
®"nectlon w,lh as51g,.,.._'f1l 10 an attlllate or potsU8J11 to a merger sale of all or subsl.ar11a1ty all of its assets or eq?•ty securities oonsohdahon change Qf oon,rol or
co1p0rele reorg?nitllhon

•• Cllscla,n.,,. Tll!S proposal wn estlma1ed and pt'ICedbasod upon • ue ""' anct vl!iual mspect1on fromground levelUSIOQ ordinary means a1or about.the tlme thisproposal was prepare<l Tttepr,oe quotedIn thr.lproposal Io r the work cteoonbed 1, the 1esu1t ol lhal ground level 'i!BU!II lnspecbcn ancJ therefoJe our oorrpany w10 nol be l.abte tor eny adcl,1rc,nal costs or damages t0<?trona1worK not desoribed tterell\ o, liable tor any
,neldefflslaccw::fensrasullngfromco?oons that wero not asceflal"labletN said ground
level "'susl 1nspeclwn cy or<Jtna,y means 91 the time $aid tnspectlon was perfom'ed Conll8cl0r cannot be heldreoponllble tor unknown or otlletW,oe h, d den cteledS Arry conect1w.workproposedhereincannot guarar,tee elG!lct ,esu? Profes1.10na.lengrneering archtteciural, arid/or landScape desrgn se,..,.es (''Design Setv1ces1 a,e not 1nohlcled 1n u,,s Ayreemen1 and shall no1 be provldt!d by tt,e Contractor A'"f design deled.s,n rne Conlract Docurrenl& ar?the s?e re&JXIM?lbility of the C0s.1om@r ft rhe CU!,10,rer must
e11911ge • l11>ensod ?tteer, aron!ea and/or landscape de51gn protosotonol 11nf oosts ooor;t,rning lheeaOeSlgn Services are to be pa,ct by theCustom,r direct?to lhe designer rrwolvoct
Srgnoture

Jen Mabus

T1Ue

May 13, 2025

Heron Isles
Landscape Enhancements
Before – turf around columns

After – loropetalum, Jack Frost Ligustrum, and Liriope
Loropetalum – purple foliage, pink flowers

Jack Frost Ligustrum – yellow and green variegated foliage

Liriope ‘Super Blue’

3.

Proposal for Extra Work at Heron Isles CDD
August 11, 2025
Page 1 of 3

Property Name	Heron Isles CDD	Contact	Daniel Laughlin
Property Address	96005 Starlight Ln	To	Heron Isles CDD
Yulee, FL 32097	Billing Address	9655 Florida Mining Blvd Bldg 300 Ste305 Jacksonville, FL 32257

Project Name	Landscape enhancement - Island tips with roses
Project Description	Remove the roses and install either sod or plants to match existing
Scope of Work

QTY	UoM/Size	Material/Description	Unit Price	Total	
1.00	LUMP SUM	Mobilization, pick up of materials, and prep for plantings	$320.67	$320.67	
1.00	LUMP SUM	A -Island tips at round about - total of 4. Remove roses and install sod	$179.57	$179.57	

4.00	
LUMP SUM	B - Heron Isles Pkwy/Graylon - 2 tips, remove roses and install 4 schillings to match existing 3 gallon	
$39.15	
$156.61	
1.00	LUMP SUM	C- Heron Isles/Albatross - 1 tip, remove roses and schillings, add sod (50 SF)	$231.19	$231.19	

27.00	
LUMP SUM	D- Heron Isles/Commodore - 2 tips, remove roses, add schillings 3 gallon	
$39.15	
$1,057.13	
1.00	LUMP SUM	E- Heron Isles/Coral - 2 tips, add 6 schillings to match existing on 1 tip and add 165 SF of sod to the other	$479.14	$479.14	

285.00	
LUMP SUM	F- Heron Isles across from the road to park, remove plants and install sod (approx 285 SF)	
$1.48	
$420.60	
3.00	LUMP SUM	G- Heron Isles/Entrance - remove roses and install schillings 3 gallon	$39.15	$117.46	

90.00	
BAG	Mulch to cover the entire bed when planting the Island tips with schillings, after planting (B, C, D, E, G)	
$14.62	
$1,315.50	
1.00	EACH	Irrigation modification for changes in the plant material, to ensure coverage	$552.38	$552.38	

For internal use only				
SO#	8669440			
JOB#	346108392			
Service Line	130	Total Price	$4,830.25	
August 11, 2025
Page 2 of 3
TERMS & CONDITIONS

Tht! Comraaot shall re::ogmze and ;.,erform m accordance with ·wutten lerms wt1Uen spec1t1eattonsanddrawmgsonlycontainedor,ere1redto nerem AOFnittenal?Shallconform to bOtl spec11\caUont
WOik Foroe Contractor shaA des1gna1e a qua1,neo 1ept-esen1awe w1tn exper1eN:e IM lnndscape r'rom!:enanoeloonstruct1on upgrades or when spptloabeeIn tre8management The "'°'ktoroeshallDe competent and qualified and shallbe legally aUlhor<led to wo,k,n
'"" us
-?- License ar,ct Permits. Contractor &hall rre1nta1n a Landscape Corrt,actor's IJCerM Jf requ,red by Slate or local law1 and willconl)ly W1th all ?he, llceree requ11eme.nhi or the C,ty Stale and Federal Go\lernn-ents. as we 11 as all other requireimntsot law Urless
othe,w,,., agreed uponby the partres01 prohd,11ed11,' law CUSloimr shallbe required to
obtainall neces.saJV and required perfl'llts-10 allowlhe corrmenooment of the SeMCoson lhepropeny
,. Taxes Contrac:ror agrees 10pay all •P1>11catlle taxes 1nclU<ling sales or Genetal 8c,se Ta?(GET) Whereapp11cable
5. losuranc@ Contractor agrees to p.-ovlde Gene,-al Uabtitytnsu,anee AutomotJVe LJaphry Insurance, Wo,ker'sCorrptnsauontnsumnoe, and any otner lri:;utBnoe reciu,redt:lf ? Of Custonlet, as spec:tfled ,n wot1'19 pr,or to oommencemmt or wo/11 If not spec/led Contractor v.llt I\JmLShlnsLranceWtlhSl.000,(ll)llmllofMobOlly,

"	Ua1:,u11y Contractor shall "'" bl!! l&able for any damage 111st occurs from Acta of God Clefir,ed as ex,rerre weather cood•"1ns, tue earthquaKe e1o and nJles regutations or
,estlictlons trrp)Sed t,,f a? governo-eril CJ{ governmen(al egeJlQV nauanal or feg:onal
errergenoy, e?	p,iodell"I, r,ealth related 0U1bfeak 0< ott,,,r ?I	""ent• 110< caused by one o, otllet delays or /a11u,e of peNomer,ce bl!lyond the conme1c1ally
,easormbtecontrol or either party Undef lhese r:lrcum;terces, Cort1actDr5hall have the rrghlto renegoltale tt,etermsandpncesor nus Conttac:r wlll11n sixty 160) days

Art,/ 11tegal trespeso, claimsao<Vor damagesre,,ulu419 trom"""?reoue!led that 15not on propertv ownedby Customer or not underCusl°""'t rrenagement and conuolshalltie the sote respons10t1lV or lhe Customer

Subconlrnctors Contrac-lor resef\/es the rlght to hue qua1U1ed -&uboontracttns to pertorm specialized funotrons or work req"1flllg •peclallzad equipment

,,_ Additional Ser"1C6s Any ?ddlt1Qf,a! work r'l()t shown 1n the above speoi?ca110ns 1nvo1v1nge"1ta costsw,lt be e?cutedonly upon signed wmtenorde("S, and Wtllbeeome
a,, ext,acharge ove,andabove ,neestimate
15 canceU.ahon N:>t?of Cancellahon of work: m.,s.l be recerved 1n wrmngberore the crew ts t:Stspatched lo 1tie1r location or Ct.Slomer Wtll oe 11able for a men,mum travel chargeof S150 00 andbilled to CljS!orner

The fblloW111g sections shall apply whete Conlracto, pt<Mdes Custornet wNhI.lee cere serv?es

,?.  Trees SIUl!llRl!O"OVIII Trees removed v.111be M .. cto5e \o the ground a& possll:lle basedon cood,tlono to or ne)II to tl'oeboclomol the treetrunk Ad<Mtonalooarges w,?be levled for unseenhazards such as, but not llmtedto concretebttck;tlUedlrun? metal
rods etc It requestedmecl1anicalgnnc/lrig of VrS<bletreestumpwillbe done10a defined v.ldlhand depth beloW!ftO<JnCI levelal an 4dd?IOnal charge to the CUOIOITl!I Denned bacidlll and landscape material may be sr,eci/led C...lorrer •hall be rosponsrble ror
oontacting tne appropnate ur?rgrouna utllCy k>cator oompeny lo k>cate and mark unde19roundutlhlY J,nesprlOf to otartof woi1< COntrector"not respoM•Dle darregedone lo underground llltht,es ,...,n as W nothm<ted to, coble,;, wire• p,peo, and ririgal.on parts Cor1rar.1or wtfl tepa1r damaged1rngatlonlines at the Customer's expense

I, Waiver or 1.Jabll1ty Requeslsr0< crown1111nn1ng In e,cess cf IW•nty•tlve percent (25'11o) or wotk no? 1n accordarc.e W1lhISA (1nternaucnal Sooety of ArbOl,clJllural) standruc:ts wlllrequire a Sll)nedwaiver ol hal>ltty
Au.f!ct&n...,_ of ft!►.• Con1tac1
By eJC8CIJl<r,g1111sdoeUmon? Custo,,.,, agree,;10 the rormauon ot a binding cor,ttactand to the 10"11'\ ilndoonc/ll'°"" ?et forth here,n. Customer reP<esents !Ml CQotractor s aU1tion,ed to perlbrmH>e wot1< stated on tt>e re<e ol ttv> ContraQ tr payrrenl hos net beenreceived by Oorilractet per pey1tient ta,ms hereunder Contraclor shallbe entitledroancostsof conecoon lrtelutl1? reasonable allorneys' rees •nd rt shall be relle,ed ol any obl,ga?on to corttnue
pertorn,ar-.:e under tl'os or any other CO<'lroc1 w,th CU.ton-er lnteresi at • per annum rate ol
, 514per month(18%per year), or the lligl1e.$t retepermUedb,' law, rreyoeohorgoden unpaid balance 15 days after blllmg

NOTICE FAILI.RE TO MAKE PAYMENT WI-EN DUE FOR COMR.ETED WORK ON CONS'TRUCTION JOBS MAY RESU..T IN A MECHANIC'S LIENON THE TITLE TO YOUR PROPERTY

to Acces,,10 .»rlS<te. CU$lon,er shall prO'lfde all Wlt,es to pe?om, the work Cu.tamer shall fUtr'IISt\ a-ccess ;o B?par\s Of ,ot)slte Where CortraCt()rIs to pertormwork as requ1red by tne CUntract: or other funcuons r e I a l e ct thereto du11ng not1l1BI business.hours and other,easonabte per?oftm?Contmc:tor 'MU perto(rnthe work-.1e¥onabfy pcacocal after the Customer makesthe srte available fo, perton-nar,co of the Wot"k.

11 Payment1erms· UJX!Oslgnong lhioAgreement. Custom,; sllallpayC"'1!raotor SO?of t!le ProposedPuceand the rema1n1ng balanceshallbe Pilldbv Customer io Oontractot upoM oomi,ielloo of the OIOleot unle>Sotherwise agrooa lorn wmmg

Date
Property Manager

August 11, 2025

12  Termnat,on. TlusW0<1<Or<!Er rrey belermnaledlJy the e«her party wrth or w,tno<JIcause
upon seven (7) wor!\ctays alJv!Jnce wntten not.ce- CLmtomer?II be reqwredlo P9Y foran rt\'terials pl/rcl>asedand WOikeon,,lete10 thedateoftermnallonandreason?blecharges IMCutted lfl derrobll??

1.1 A6"'grvnen? Toe C.stomer and Ille Conva<l!or respe<;uvety bmd tl'>l!mselves tt,eu
BrightView Landscape Services, Inc. "Contractor"
Enhancement Manager
Trtle
partners SllOCeSsors as51gneesand l@gat representali\le to !he other part\l v.llhn!SpeOI to sU00WnallUof rtws Agreement Netlhet the CUstorrer nor the Contrnctnr shall-assign transler a(TIJinterest 1n tins Agreerrem W1thout the writtenconsent of the otherprovided,
hoMver, that consent shall not DI! tequi•ed to assign l/1l!S Agreerrent to any oorrpany wt,..cr, contr?4 oartro11ed by. or Is ul"IOi1r c.Of'ffl"Gn control With ContlattOf a  rn
conneotton w,th assrg'"""'1t 10 an •?lllate or pu?uant 10 a rrerger sale of all or substar11a1ty au of Its a'!!.Sets or eq?.Nfy secu,1lfe'i consohdaU0n change of oon!rol or
Jen Mabus
Prtr1ed N•m•

Oete
August 11, 2025
corporate. reorg?nkllhon

•• Dlscla,n-er T111S proposal wn esllmated and pr-'t>asod upon a s?e ,. .. and visual 1nspecrton fromground level USIOQ ordinary means al or aboutthe time thisproposal was prepared Thepr""' quotedIn lrtr.1proposal ror the work desonbe<1, 1, the te><Jll o/ lhal
ground level 'i!B\Ja! lnspectl0n ancJ thetefore our corrpany w10 not be "abte for Bfllf adel,t.,nal costs or dama9"5 tor addltlonalIIOrli 1101 descnbed neretn, or ltaOle tor any tnelden1S/aecw:fertsresU11ng fromcondloons thalwero not ascettariabee tN said ground level "'sU31 1nspecll-on Of ordtnasy means 9t lhe time said tnspect10n was performed ConltaclOr cannot be heldrespons1bte tor unknown or olllerwtoehidden derO<llS Any cooect1ww01k propM,edh@reineantd'guara,-,iee elGIC\ result6 Prote&<90naleng1nee11ng,
archllectural, arid/or lanGicape descgn services rne..gn Serv1ces1 are no11nohlded 1n
u,,s Agreement and shall not be provided by the Conhsctor A"'! desrgn dereds,n 1ne
Conlract Documenl& ?r6 me s?e re;p::an51biUry of the C\J§.1om@r If the CU!,1.0ff'er must eJ1911ge? licensed ?neer, aroh!eQ and/Or landscape de51Qll prot=IOnal 11ny costs oonoern.ng theseOe"'gn Sor.r,cu allllobepaidby theCustom,r drrect?lo the designer rnvo?ed
Job#: SO#:
346108392
8669440

Proposed Price: $4,830.25
A

A

B

C

G	F	E	D

Work Order Proposal	Proposal Date:	4/25/2025
Proposal Work Order #:	78871
Property Name:	Heron Isles CDD
Address:	475 West Town Pl.	, Ste. 114, St. Augustine, FL 32092
Client Contact:	Chip Dellinger acmanager@gmsnf.com
Client Phone #:
Prepared By:	WILLIAM FLANNERY
Entrance Landscape Revamp

Landscape Enhancement Proposal – Entrance Boulevard at Heron Isles

This proposal outlines a landscape enhancement plan to improve the overall appearance and health of the plant material along the entrance boulevard at Heron Isles. The focus is on replacing declining plantings and creating a cleaner, more uniform look with low-maintenance and visually appealing selections.

Scope of Work:
	•	Remove and replace failing rose bushes with hardy, low-growing dwarf Schillings holly to provide year-round structure and color consistency.
	•	Remove select agapanthus near playground area that are underperforming and replace with a combination of Schillings and sod ( for designated areas )
	•	Install fresh sod in bare or thinning areas where plant material does not exist or is underperforming to create a seamless transition and maintain green coverage.

This enhancement will revitalize the entrance appearance, improve plant health, and simplify long-term maintenance while maintaining a polished, welcoming look for residents and visitors.

DESCRIPTION	QTY	SIZE	UNIT PRICE	EXT PRICE	TOTAL PRICE

Site Prep, Debris Disposal, Amendments, Equipment & Clean-Up					$1,536.43	
Site Prep	1.00	LS	$746.52	$746.52		
Disposal/Refuse	1.00	LS	$166.89	$166.89		
Top Soil	4.00	CY	$155.76	$623.02		
Planting					$10,434.35	
Ilex 'Schillings Dwarf' - 7 Gal	118.00	7 Gallon	$88.43	$10,434.35		
Sod					$769.66	
St Augustine 'Floratam' Sodding	381.00	SF	$2.02	$769.66		
Pinestraw & Mulch					$4,014.65	
Bagged Mulch	300.00	EA	$13.38	$4,014.65		
Total for Work Order #78871					$16,755.09	
Disclaimer:						
We do not assume responsibility for any pre-existing or unforeseen irrigation issues that may be present at the time of service. While we take care to avoid damage and report visible concerns, any irrigation malfunctions, leaks, or system failures that are not previously identified or visible during our work remain the responsibility of the current landscape provider.
TERMS & CONDITIONS

	1.	Plant Guarantee. The Greenery, Inc. guarantees all plantings we supply and install for one year that are covered under an automated irrigation system and maintained under a continuous maintenance agreement by the Greenery, Inc.. This guarantee does not apply to plants that are lost due to abuse, vandalism, animals, fire, lightning, hail, vehicular damage, freeze, neglect, nor Acts of God.

	1.	Exclusions. Transplanted materials, annuals and flowers, plants in pots and planters, and all types of Sod are EXCLUDED from the Plant Guarantee.

	1.	Deer. Damage to or loss of plants due to deer is not covered by any guarantee, expressed or implied. The Greenery, Inc. makes every effort to use deer resistant material; however, due to the increase in their population and their changing habits, the Greenery, Inc. is not responsible for any resultant damage.

	1.	Tree Work. Stumps from tree removal will be cut to within approximately twelve inches above ground level. Stump grinding or removal is not included unless otherwise specified in this proposal. Wood will be left on the premises where lowered and dropped and will be cut into firewood length (approximately 16 to 24 inches lengthwise) unless specified otherwise in this proposal. Splitting, moving or hauling of wood or wood chips will be performed only if specifically stated in this proposal.

	1.	Utility Locates. The Greenery Inc. will call in the utility locates before starting the job. It is the responsibility of the Client/Owner to call in any private utilities that are outside normal location utilities. The Greenery Inc. is not responsible for damage to underground irrigation lines, wiring, pipes, utilities, invisible fencing, or lighting systems whose locations are not properly marked.

	1.	Irrigation Pricing. The existing automated irrigation system is checked at new landscaping areas, adjusted for proper coverage and broken heads and nozzles are replaced as needed. Irrigation adjustments, repairs and additions are billed on a Labor and Materials basis. Labor Rate is $ 75 / hour. Any irrigation prices included in this bid are an estimation only.

	1.	New Construction Irrigation Installation. Sleeves under roads and sidewalks must be accurately marked and no deeper than 4 feet below surface grade. A water source must be provided by Client/Owner/Developer prior to commencement of irrigation installation. Any temporary irrigation pipe that needs to be installed to access water source, will be billed in addition. The connection of the backflow device to the water meter is the responsibility of the Client/Owner.

	1.	Drainage. Any drainage installation is meant to improve conditions, but does not guarantee a complete elimination of issues. Standing water, puddling, saturated soils and washouts may still occur. Additional work may be needed after initial work is completed. Standing water for up to 48 hours after a significant rainfall is typical for the Lowcountry.

	1.	Access to Jobsite. Client/Owner is to provide all utilities to perform the work. Client/Owner will furnish access to all parts of jobsite where Contractor is to perform work as required by the Contract or other functions related thereto, during normal business hours and other reasonable periods of time. Contractor will perform the work as reasonably practical after the owner makes the site available for the performance of the work.

	1.	Invoicing. Client/Owner will make payment to Contractor within fifteen (15) days upon receipt of invoice. In the event that the completion of work requires more than thirty (30) days, a progress bill will be presented by month end and will be paid within fifteen (15) days upon receipt of invoice.

	1.	Disclaimer. This proposal was estimated and priced based upon a site visit and visual inspection from ground level using ordinary means, at or about the time the proposal was prepared. The price quoted in this proposal for the work described is the result of that ground level visual inspection and therefore our company will not be liable for any additional costs or damages for additional work not described herein, or liable for any incidents/accidents resulting from conditions that were not ascertainable by said ground level visual inspection by ordinary means at the time said inspection was performed. Contractor cannot be held responsible for unknown or otherwise hidden defects. Any corrective work proposed herein cannot guarantee exact results. Professional engineering and/or certified landscape architectural design services are not included in this agreement and are not provided by the Contractor. Any design defects in the Contract Documents are the sole responsibility of the Owner. If the Client/Owner must engage a licensed engineer, architect and/or landscape design professional, any costs concerning these Design Services are to be paid by the Client/Owner directly to the designer involved.

	1.	Promotional Clause. The client hereby assigns the Contractor the irrevocable and unrestricted right to use and publish photographs of the work performed for editorial, trade, advertising, educational and any other purpose in any manner and medium; to alter the same without restriction; and to copyright the same without restriction. The Client releases all
claim to profits that may arise from use of images.

	1.	Payment. All unpaid balances over 30 days from date of invoice will be subject to the maximum finance charge allowable by law. The Greenery will be entitled to all costs of collection, including reasonable attorneys' fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest at a per annum rate of 1.5% per month (18% per year) or the highest rate permitted by law, may be charged on unpaid balance 30 days after billing. Failure to make payment when due for completed work may result in a mechanic's lien on the title of your property. Credit card payments are subject to a 3% processing fee.

	1.	A 50% deposit of the total project cost is required to initiate the work. Please refer to the work order number when making your payment. Upon receipt of the deposit, we will confirm the schedule and begin preparing for the installation.

	1.	The pricing outlined in this proposal is valid for 60 days from the date of issue. After this period, the proposal may be subject to revision based on market conditions and material costs.

Property Name:	Heron Isles CDD		Proposal Date:	4/25/2025	
Address:	475 West Town Pl.	, Ste. 114, St. Augustine, FL 32092	Proposal Work Order #:	78871	
Client Contact:	Chip Dellinger acmanager@gmsnf.com	Prepared By:	WILLIAM FLANNERY
Client Phone #:

Total:	$16,755.09 Deposit Amount (50%):		$8,377.55
The pricing outlined in this proposal is valid for 60 days from the date of issue. After this period, the proposal may be subject to revision based on market conditions and material costs.

By Date
WILLIAM FLANNERY	By

WILLIAM FLANNERY
4/25/2025	Date

The Greenery, Inc.

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Work Order Proposal	Proposal Date:	4/25/2025
Proposal Work Order #:	78871
Property Name:	Heron Isles CDD
Address:	475 West Town Pl.	, Ste. 114, St. Augustine, FL 32092
Client Contact:	Chip Dellinger acmanager@gmsnf.com
Client Phone #:
Prepared By:	WILLIAM FLANNERY
Entrance Landscape Revamp

Landscape Enhancement Proposal – Entrance Boulevard at Heron Isles

This proposal outlines a landscape enhancement plan to improve the overall appearance and health of the plant material along the entrance boulevard at Heron Isles. The focus is on replacing declining plantings and creating a cleaner, more uniform look with low-maintenance and visually appealing selections.

Scope of Work:
	•	Remove and replace failing rose bushes with hardy, low-growing dwarf Schillings holly to provide year-round structure and color consistency.
	•	Remove select agapanthus near playground area that are underperforming and replace with a combination of Schillings and sod ( for designated areas )
	•	Install fresh sod in bare or thinning areas where plant material does not exist or is underperforming to create a seamless transition and maintain green coverage.

This enhancement will revitalize the entrance appearance, improve plant health, and simplify long-term maintenance while maintaining a polished, welcoming look for residents and visitors.

DESCRIPTION	QTY	SIZE	UNIT PRICE	EXT PRICE	TOTAL PRICE

Site Prep, Debris Disposal, Amendments, Equipment & Clean-Up					$1,536.43	
Site Prep	1.00	LS	$746.52	$746.52		
Disposal/Refuse	1.00	LS	$166.89	$166.89		
Top Soil	4.00	CY	$155.76	$623.02		
Planting					$3,480.46	
Ilex 'Schillings Dwarf' - 3 Gal	118.00	3 Gallon	$29.50	$3,480.46		
Sod					$769.66	
St Augustine 'Floratam' Sodding	381.00	SF	$2.02	$769.66		
Pinestraw & Mulch					$4,014.65	
Bagged Mulch	300.00	EA	$13.38	$4,014.65		
Total for Work Order #78871					$9,801.20	
Disclaimer:						
We do not assume responsibility for any pre-existing or unforeseen irrigation issues that may be present at the time of service. While we take care to avoid damage and report visible concerns, any irrigation malfunctions, leaks, or system failures that are not previously identified or visible during our work remain the responsibility of the current landscape provider.
TERMS & CONDITIONS

	1.	Plant Guarantee. The Greenery, Inc. guarantees all plantings we supply and install for one year that are covered under an automated irrigation system and maintained under a continuous maintenance agreement by the Greenery, Inc.. This guarantee does not apply to plants that are lost due to abuse, vandalism, animals, fire, lightning, hail, vehicular damage, freeze, neglect, nor Acts of God.

	1.	Exclusions. Transplanted materials, annuals and flowers, plants in pots and planters, and all types of Sod are EXCLUDED from the Plant Guarantee.

	1.	Deer. Damage to or loss of plants due to deer is not covered by any guarantee, expressed or implied. The Greenery, Inc. makes every effort to use deer resistant material; however, due to the increase in their population and their changing habits, the Greenery, Inc. is not responsible for any resultant damage.

	1.	Tree Work. Stumps from tree removal will be cut to within approximately twelve inches above ground level. Stump grinding or removal is not included unless otherwise specified in this proposal. Wood will be left on the premises where lowered and dropped and will be cut into firewood length (approximately 16 to 24 inches lengthwise) unless specified otherwise in this proposal. Splitting, moving or hauling of wood or wood chips will be performed only if specifically stated in this proposal.

	1.	Utility Locates. The Greenery Inc. will call in the utility locates before starting the job. It is the responsibility of the Client/Owner to call in any private utilities that are outside normal location utilities. The Greenery Inc. is not responsible for damage to underground irrigation lines, wiring, pipes, utilities, invisible fencing, or lighting systems whose locations are not properly marked.

	1.	Irrigation Pricing. The existing automated irrigation system is checked at new landscaping areas, adjusted for proper coverage and broken heads and nozzles are replaced as needed. Irrigation adjustments, repairs and additions are billed on a Labor and Materials basis. Labor Rate is $ 75 / hour. Any irrigation prices included in this bid are an estimation only.

	1.	New Construction Irrigation Installation. Sleeves under roads and sidewalks must be accurately marked and no deeper than 4 feet below surface grade. A water source must be provided by Client/Owner/Developer prior to commencement of irrigation installation. Any temporary irrigation pipe that needs to be installed to access water source, will be billed in addition. The connection of the backflow device to the water meter is the responsibility of the Client/Owner.

	1.	Drainage. Any drainage installation is meant to improve conditions, but does not guarantee a complete elimination of issues. Standing water, puddling, saturated soils and washouts may still occur. Additional work may be needed after initial work is completed. Standing water for up to 48 hours after a significant rainfall is typical for the Lowcountry.

	1.	Access to Jobsite. Client/Owner is to provide all utilities to perform the work. Client/Owner will furnish access to all parts of jobsite where Contractor is to perform work as required by the Contract or other functions related thereto, during normal business hours and other reasonable periods of time. Contractor will perform the work as reasonably practical after the owner makes the site available for the performance of the work.

	1.	Invoicing. Client/Owner will make payment to Contractor within fifteen (15) days upon receipt of invoice. In the event that the completion of work requires more than thirty (30) days, a progress bill will be presented by month end and will be paid within fifteen (15) days upon receipt of invoice.

	1.	Disclaimer. This proposal was estimated and priced based upon a site visit and visual inspection from ground level using ordinary means, at or about the time the proposal was prepared. The price quoted in this proposal for the work described is the result of that ground level visual inspection and therefore our company will not be liable for any additional costs or damages for additional work not described herein, or liable for any incidents/accidents resulting from conditions that were not ascertainable by said ground level visual inspection by ordinary means at the time said inspection was performed. Contractor cannot be held responsible for unknown or otherwise hidden defects. Any corrective work proposed herein cannot guarantee exact results. Professional engineering and/or certified landscape architectural design services are not included in this agreement and are not provided by the Contractor. Any design defects in the Contract Documents are the sole responsibility of the Owner. If the Client/Owner must engage a licensed engineer, architect and/or landscape design professional, any costs concerning these Design Services are to be paid by the Client/Owner directly to the designer involved.

	1.	Promotional Clause. The client hereby assigns the Contractor the irrevocable and unrestricted right to use and publish photographs of the work performed for editorial, trade, advertising, educational and any other purpose in any manner and medium; to alter the same without restriction; and to copyright the same without restriction. The Client releases all
claim to profits that may arise from use of images.

	1.	Payment. All unpaid balances over 30 days from date of invoice will be subject to the maximum finance charge allowable by law. The Greenery will be entitled to all costs of collection, including reasonable attorneys' fees and it shall be relieved of any obligation to continue performance under this or any other Contract with Client/Owner. Interest at a per annum rate of 1.5% per month (18% per year) or the highest rate permitted by law, may be charged on unpaid balance 30 days after billing. Failure to make payment when due for completed work may result in a mechanic's lien on the title of your property. Credit card payments are subject to a 3% processing fee.

	1.	A 50% deposit of the total project cost is required to initiate the work. Please refer to the work order number when making your payment. Upon receipt of the deposit, we will confirm the schedule and begin preparing for the installation.

	1.	The pricing outlined in this proposal is valid for 60 days from the date of issue. After this period, the proposal may be subject to revision based on market conditions and material costs.

Property Name:	Heron Isles CDD		Proposal Date:	4/25/2025	
Address:	475 West Town Pl.	, Ste. 114, St. Augustine, FL 32092	Proposal Work Order #:	78871	
Client Contact:	Chip Dellinger acmanager@gmsnf.com	Prepared By:	WILLIAM FLANNERY
Client Phone #:

Total:	$9,801.20 Deposit Amount (50%):	$4,900.60
The pricing outlined in this proposal is valid for 60 days from the date of issue. After this period, the proposal may be subject to revision based on market conditions and material costs.

By Date
WILLIAM FLANNERY	By

WILLIAM FLANNERY
4/25/2025	Date

The Greenery, Inc.

Prepared for: Heron Isles Community Development District Prepared by: Robert Gray Owens
Date: August 11, 2025
Opportunity No.: 37811

August 11, 2025	Opportunity No. -
37811
Heron Isles Community Development District
Relationships……The Roots of our Business.
Thank you for your interest in Coastal Greenery, Inc. Over the past 30 years, we have been privileged to be a part of many clients' mission to fulfill their individual landscape needs. With this being said, I want you to feel confident in your decision to allow our team to serve you in this venture. The Coastal Greenery Team possesses the education, training, and hands-on experience to manage your landscape with each service we offer. Our team strongly believes that communicating with the client and educating the client are the keys to a great working relationship. We want you to feel confident that our team's number 1 goal is to provide you with the finest landscape services possible while working in the safest manner possible. We are looking forward to building a lasting relationship with you as well as meeting all of your landscape needs.

-Jeffrey Johns

ENHANCEMENT PROPOSAL

Heron Isles Median Enhancement

Scope of work:
Before project is to begin a irrigation inspection will be performed on the areas being installed.
An irrigation inspection report will be presented showing any irrigation damages or improvements that need to be made.
This work once approved will be billed on a time & materials tickets and that price is not included in this quote.
Chester Road/ Heron Isles Entrance:
Distylium, Breeze Grass, Lantana and Blue Daze will be installed Pine bark will be used as ground cover for all beds in this quote. Stone Pergolas:
Podocarpus will be used on each corner of stone columns
Shrubs will be installed a newly formed mulch bed
4 Beds from Pergolas to Coral Reef Rd:
Ginger and Plumbago will be installed
For the long bedspace located by Coral Reef Rd the same design will be used as the front entrance.
Commodore Point & Albatross:
A combination of Distylium, Breeze Grass, Lantana, Blue Daze, Ginger and Plumbago will be installed.
Beds at roundabout:
Breeze Grass, Lantana and Blue Daze will be installed.
The objective behind this quote is to provide uniformity along the parkway. Plants being used are suitable to the climate in Heron Oaks.
Perennials being used: ( Lantana, Blue Daze, Plumbiago) are proposed for color and should flush out in early spring depending on the winter climate.
Coastal Greenery will provide a three month warranty on all plants installed.
Coastal Greenery will set irrigation run times to adequately water new shrubs only in areas mentioned in this quote.
WORK ORDER SUMMARY

AREA/SERVICES	TOTAL PRICE
Heron Isles Median Enhancement
Sitework	$4,202.58
Plants/Shrubs/Trees/Mulch	$12,506.18
Water Management Services	$105.20

Heron Isles Median Enhancement	$16,813.96
Optional Services

Optional Services		$0.00 Grand Total:	$16,813.96

ITEM	QUANTITY	UNITS	
Skid Steer Loader 1750 lb - Day	1	Day	
Yard Debris Disposal - Liberty	1	Each	
Topsoil Spread (Hand)	8	Yd.	
Lomandra Breeze Grass - Install Kit- 3 gal	50	3 gal	
Distylium Vintage Jade- Install Kit- 3 gal	77	3 gal	
Podocarpus Macrophyllum - Install Kit- 7 gal	12	7 gal	
Blue Plumbago - Install Kit- 3 gal	36	3 gal	
Lantana Goldmound - Install Kit- 1 gal	100	1 gal	
Blue Daze - Install Kit- 1 gal	40	1 gal	
Ginger- Alpinia - Install Kit- 3 gal	44	3 gal	
Mulch Kit - Pine Bark Bulk	1,620	Sqft	
Agreement Terms and Conditions

Underground Mark-Out: A utility locating service will be notified prior to any installation project for marking underground utilities (gas, electric, phone, tv, water, internet). Every effort will be made to avoid damaging underground utilities. Despite Coastal Greenery’s best efforts, a utility service may be disrupted. Coastal Greenery, Inc. will not be responsible for damage to utility lines if they are not located where they are marked. Coastal Greenery, Inc. will not be held responsible for damage to any private utility, cable, wire, etc. if not properly marked. Non-public utility lines may be marked by the contractor who installed them. Fees to repair any damage will be the responsibility of the client.
Concealed Conditions: This Agreement is based solely on the observations Coastal Greenery, Inc. could make with the property in its current condition at the time this Agreement was proposed. If additional concealed conditions are discovered once the work has commenced which were not visible at the time the proposal was presented, Coastal Greenery and the Client will execute a Change Order for any additional work needed.
Change Order: All jobs are completed as specified in the proposal. Any additional work or changes made by the Client will be drafted on a Change Order and contain costs to fulfill these changes.
Field Adjustments: Coastal Greenery, Inc. reserves the right to make necessary field adjustments without notice due to drainage issues, obstructions or obstacles that might cause potential problems or the availability of specfic plant material.
Right to Authorize Job: The Client warrants that he/she has the full legal right to authorize Coastal Greenery, Inc. to perform the job at the location described on the proposal.
Revisions: This proposal is subject to revisions if not accepted within thirty (30) days.
Licenses and Permits: Coastal Greenery will maintain the following licenses as required by law:
	•	Soil and Water License
	•	Ornamental and Turf Pest Control License
	•	CPR and First Aid Certification from the American Red Cross
Coastal Greenery, Inc. will comply with all other licenses and permits required by county, state, and federal governments where the scope of work dictates.
Insurances: Coastal Greenery, Inc. will maintain $2,000,000 General Liability Insurance and Full Worker’s Compensation and will require any sub-contractors to do the same. Insurance certificates will be provided upon request.
Liability: Coastal Greenery, Inc. is not liable for any damage that is not caused by their negligence, its agents or employees, including but not limited to: death or decline of plant material due to improper plant selection, placement, planting and maintenance before the time of this contract; damage due to improper irrigation components existing at the time of the contract execution; exposed cable/wires or sprinkler components/lines normally found below the surface of the lawn; flooding, storm or wind damage; disease or damage to turf or plant material caused by excessive irrigation or lack of water due to inoperative components previously reported to the Client, irrigation restrictions imposed by local government agencies, or lack of coverage due to previous placement of system; damage caused by any item hidden in landscape not clearly marked; damage due to vandalism.
Guarantees: Coastal Greenery, Inc. will provide guarantees for plant material up to three (3) months of installation. The plant material guaranteed are trees, shrubs, and vines unless otherwise indicated by Coastal Greenery, Inc. Plant replacements will be made with plants of the original size, quality, and number at no cost to the client. Coastal Greenery, Inc. reserves the right to change a specified plant due to availability. No guarantee will be given for bulbs, roses, annuals, perennials, grasses (seed & sod), bedding plants, plants specified but living outside their growing climate zone/region, or transplanted plant material. Guarantees will not be given for dead plant material due to chemicals, animals, vandalism, fire, inadequate drainage, storms, hail, drought, too much/not enough water, insects, freeze, or any acts of God.

ENHANCEMENT PRICING AND SIGNATURES:

Payment Plan: 50% deposit due at time of acceptance of this Client Agreement. The remaining 50% will be due upon the completion of the project.

Grand Total: $16,813.96

Coastal Greenery, Inc.	Heron Isles Community Development District

By	By
Robert Gray Owens
Date
8/11/2025
Date