Reunion East
Community  Development  District

Proposed Budget FY2026

Table of Contents

1-4	General Fund	

5-15	

General Fund Narrative	

16	

Replacement & Maintenance Fund	

17	

Debt Service Fund Series 2015A	

18	

Amortization Schedule Series 2015A	

19	

Debt Service Fund Series 2021	

20	

Amortization Schedule Series 2021	

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues:		
Special Assessments - Tax Collector	$	2,008,852	$	1,666,008	$	342,839	$	2,008,847	$	2,725,718	
Interest	24,000	34,479	24,000	58,479	36,000	
Miscellaneous Income	-	847	-	847	-	
Rental Income	6,000	5,120	570	5,690	6,000	
Carry Forward Surplus	1,079,183	1,539,583	-	1,539,583	-	
Total Revenues	$	3,118,035	$	3,246,038	$	367,409	$	3,613,446	$	2,767,718	

Expenditures:						
Administrative:						
Supervisor Fees	$	12,000	$	4,800	$	6,000	$	10,800	$	12,000	
FICA Expense	918	367	459	826	918	
Engineering Fees	30,000	12,536	12,000	24,536	30,000	
Attorney	75,000	42,557	47,443	90,000	100,000	
Arbitrage	1,350	-	900	900	900	
Dissemination	10,500	5,250	5,250	10,500	10,815	
Annual Audit	4,600	-	4,600	4,600	4,750	
Trustee Fees	8,620	-	8,620	8,620	8,869	
Assessment Administration	7,875	7,875	-	7,875	8,111	
Management Fees	52,974	26,487	26,487	52,974	52,974	
Information Technology	1,890	945	945	1,890	1,947	
Website Maintenance	1,260	630	630	1,260	1,298	
Telephone	150	-	50	50	75	
Postage	1,500	629	621	1,250	1,500	
Printing & Copies	500	175	75	250	500	
Insurance	18,350	17,841	-	17,841	20,571	
Legal Advertising	5,000	2,770	2,230	5,000	5,000	
Other Current Charges	600	70	105	175	600	
Office Supplies	250	16	59	75	250	
Property Appraiser Fee	1,000	696	-	696	1,000	
Property Taxes	400	218	-	218	400	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Total Administrative:	$	234,912	$	124,037	$	116,474	$	240,511	$	262,653	

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	3/31/25	6 Months	9/30/25	FY2026	

Maintenance - Shared Expenses		
Field Services	$	46,063	$	23,031	$	23,031	$	46,063	$	46,063	
Amenity Management	-	-	-	-	5,472	
Property Insurance	69,608	63,643	-	63,643	68,786	
Telephone	12,369	9,360	9,675	19,035	22,800	
Electric	399,000	178,470	184,800	363,270	376,200	
Streetlights	-	-	-	-	4,406	
Water & Sewer	42,402	18,549	20,520	39,069	42,750	
Gas	48,963	32,202	16,408	48,610	59,850	
Trash Services	22,800	-	-	-	-	
Landscape Maintenance	685,817	355,465	329,387	684,852	769,500	
Landscape Contingency	28,500	14,148	15,000	29,148	71,250	
Pond Maintenance	14,250	5,797	5,797	11,594	14,250	
Irrigation Repairs	19,950	3,563	6,000	9,563	19,950	
Pool & Fountain Maintenance	205,428	108,754	96,000	204,754	208,050	
Building Repairs & Maintenance	17,100	14,787	10,500	25,287	28,500	
Contract Cleaning	82,422	40,213	39,493	79,706	80,900	
Fitness Center Repairs & Maintenance	7,923	1,841	4,560	6,401	7,923	
Gate & Gatehouse Repairs & Maintenance	42,750	28,162	12,000	40,162	45,600	
Lighting	8,550	7,790	2,000	9,790	11,400	
Maintenance (Inspections)	2,636	2,420	2,274	4,694	5,700	
Operating Supplies	2,793	-	1,397	1,397	2,850	
Parking Violation Tags	285	-	143	143	285	
Pest Control	684	449	1,304	1,754	1,756	
Pressure Washing	28,500	25,907	-	25,907	28,500	
Repairs & Maintenance	20,520	7,238	8,800	16,038	20,520	
Roadways/Sidewalks/Bridge	22,800	9,126	2,850	11,976	22,800	
Security	121,905	47,681	47,681	95,361	121,905	
Signage	8,550	6,035	2,850	8,885	11,400	
Hurricane Expenses	-	3,524	-	3,524	5,700	
Total Operations & Maintenance:	$	1,962,569	$	1,008,155	$	842,470	$	1,850,625	$	2,105,065	

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29

Reserves
Transfer Out - R&M Fund	
$	920,554	
$	920,554	
$	-	
$	920,554	
$	400,000	
Total Reserves	$	920,554	$	920,554	$	-	$	920,554	$	400,000	
						
Total Expenditures	$	3,118,035	$	2,052,746	$	958,944	$	3,011,690	$	2,767,718	
						
Excess Revenues (Expenditures)	$	0	$	1,193,292	$	(591,536)	$	601,756	$	-	

Notes:
(1 thru 36) is 57% of the shared costs with the remaining 43% allocated to Reunion West for FY25. For FY26, (1 thru 29)
the proposed allocation will be 57% of the shared costs for Reunion East with the remaining 43% allocated to Reunion West.

Net Assessment	$2,725,718
Collection Cost (6%)	$173,982

Gross Assessment	$2,899,700

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	3/31/25	6 Months	9/30/25	FY2026	

Operations & Maintenance
Descriptions	FY2025
Budget	FY2025
Projections	
Field Services	$	80,812	$	80,812	
Amenity Management Services	-	-	
Property Insurance	122,120	111,654	
Telephone	21,700	33,406	
Electric	700,000	637,212	
Streetlights	-	-	
Water & Sewer	74,390	68,536	
Gas	85,900	95,654	
Trash Services	40,000	-	
Landscape Maintenance	1,203,189	1,201,494	
Landscape Contingency	50,000	51,137	
Pond Maintenance	25,000	20,340	
Irrigation Repairs	35,000	16,777	
Pool & Fountain Maintenance	360,400	359,218	
Building Repairs & Maintenance	30,000	42,671	
Contract Cleaning	144,600	139,836	
Fitness Center Repairs & Maintenance	13,900	11,230	
Gate & Gatehouse Repairs & Maintenance	75,000	70,273	
Lighting	15,000	17,176	
Maintenance (Inspections)	4,625	9,568	
Operating Supplies	4,900	2,450	
Parking Violation Tags	500	250	
Pest Control	1,200	3,076	
Pressure Washing	50,000	45,450	
Repairs & Maintenance	36,000	28,137	
Roadways/Sidewalks/Bridge	40,000	21,010	
Security	213,868	167,644	
Signage	15,000	15,587	
Hurricane Expenses	-	6,195	
Total	$	3,443,104	$	3,256,794	

Total Proposed
2026 Budget	RE CDD
57%	RW CDD
43%	
$	80,812	$	46,063	$	34,749	
9,600	5,472	4,128	
120,677	68,786	51,891	
40,000	22,800	17,200	
660,000	376,200	283,800	
7,730	4,406	3,324	
75,000	42,750	32,250	
105,000	59,850	45,150	
-	-	-	
1,350,000	769,500	580,500	
125,000	71,250	53,750	
25,000	14,250	10,750	
35,000	19,950	15,050	
365,000	208,050	156,950	
50,000	28,500	21,500	
141,930	80,900	61,030	
13,900	7,923	5,977	
80,000	45,600	34,400	
20,000	11,400	8,600	
10,000	5,700	4,300	
5,000	2,850	2,150	
500	285	215	
3,080	1,756	1,324	
50,000	28,500	21,500	
36,000	20,520	15,480	
40,000	22,800	17,200	
213,868	121,905	91,963	
20,000	11,400	8,600	
10,000	5,700	4,300	
$	3,693,097	$	2,105,065	$	1,588,031	

Shared Costs

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29

Gross Per Unit Assessment Comparison Chart

	Fiscal Year 2026		

Property Type	
EAU	
Units	Total
EAU	% of
EAU	Total
Assessments	Gross
Per Unit	
Commercial	1.00	751	751.39	14.44%	$418,696	$557.23	
Hotel/Condo	1.00	0	0.00	0.00%	$0	0	
Multi-Family	1.50	1601	2401.50	46.15%	$1,338,184	$835.84	
Single Family	2.00	1024	2048.00	39.36%	$1,141,204	$1,114.46	
Golf	1.00	3	2.90	0.06%	$1,616	$557.23	
Total		3379	5203.79	100.00%	$2,899,700		
		
Fiscal Year 2025					

Property Type	
EAU	
Units	Total
EAU	% of
EAU	Total
Assessments	Gross
Per Unit	
Commercial	1.00	751	751.00	14.43%	$308,418	$423.03	
Hotel/Condo	1.00	304	304.00	5.84%	$124,846	$423.03	
Multi-Family	1.50	1297	1945.50	37.39%	$798,971	$634.55	
Single Family	2.00	1024	2048.00	39.36%	$841,066	$846.07	
Golf	1.00	3	2.90	0.06%	$1,191	$423.03	
Total		3379	5051.40	97.07%	$2,137,075		
		
Variance Chart					
Property Type	Units		% Increase	Gross Per Unit		Gross Total	
Commercial	751		32%	$134.20		$100,835	
Hotel/Condo *	0		-100%	($423.03)		$0	
Multi-Family	1601		32%	$201.29		$322,270	
Single Family	1024		32%	$268.39		$274,828	
Golf	3		32%	$134.20		$389	
Total	3379					$698,322	

*304 Units reallocated to Multi-Family for FY2026.							

REVENUES:

Special Assessments – Tax Collector
The District will levy a non-ad valorem special assessment on all taxable property within the District to fund all general operating and maintenance expenditures for the fiscal year. These assessments are billed on tax bills.

Interest
The District generates funds from invested funds.

Rental Income
The District charges rental fees for the special use of certain amenities throughout the District.

EXPENDITURES:

Administrative:

Supervisor Fees
Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated $200 per meeting, not to exceed $4,800 per year to each Supervisor for the time devoted to District business and meetings. Amount is based on attendance of 5 Supervisors at 12 monthly Board meetings.

FICA Expense
Represents the Employer's share of Social Security and Medicare taxes withheld from Board of Supervisors checks.

Engineering Fees
The District’s engineer, Boyd Civil Engineering, will be providing general engineering services to the District, e.g., attendance and preparation for monthly board meetings, reviewing invoices, preparation of contract specifications and bid documents, and various projects assigned by the Board of Supervisors and District Manager.

Attorney
The District’s legal counsel, Latham, Luna, Eden & Beaudine, LLP, will be providing general legal services to the District, e.g., attendance and preparation for monthly meetings, preparation and review of agreements and resolutions and other research as directed by the Board of Supervisors and the District Manager.

Arbitrage
The District is required to annually have an arbitrage rebate calculation on the District’s the Series 2005 Special Assessment Bonds, the Series 2015A Special Assessment Refunding Bonds and the Series 2021 Special Assessment Bonds. The District has contracted with AMTEC to calculate the rebate liability and submit a report to the District.

Dissemination
The District is required by the Securities and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues. The District has contracted with Governmental Management Services, LLC, the District’s bond underwriter, to provide this service.

Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The District has contracted with DiBartolomeo, McBee, Hartley and Barnes for this service.

Trustee Fees
The District issued Series 2015A & 2021 Special Assessment Refunding Bonds, which are held with a Trustee at US Bank. The amount of the trustee fees is based on the agreement between US Bank and the District.

Assessment Administration
The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services – Central Florida, LLC. (“Manager”) These services include, but are not limited to, advertising, recording and transcribing of Board meetings, administrative services, budget preparation, financial reporting and assisting with annual audits.

Information Technology
The District has contracted with Governmental Management Services-Central Florida, LLC for costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, Adobe, Microsoft Office, etc.

Website Maintenance
The District has contracted with Governmental Management Services-Central Florida, LLC for the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Telephone
Telephone and fax machine.

Postage
The District incurs charges for mailing of Board materials, overnight deliveries, checks for vendors and other required correspondence.

Printing & Copies
Printing and copies for Board meetings, printing of computerized checks, stationary, envelopes, etc.

Insurance
The District’s general liability and public officials’ liability insurance coverage is provided by Florida Insurance Alliance (FIA) who specializes in providing insurance coverage to governmental agencies.

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

Other Current Charges
Represents any miscellaneous expenses incurred the fiscal year such as bank fees, deposit slips, stop payments, etc.

Office Supplies
The District incurs charges for office supplies that need to be purchased during the fiscal year.

Property Appraiser Fee
Represents a fee charged by Osceola County Property Appraiser’s office for assessment administration services.

Property Taxes
Represents estimated fees charged by the Osceola County Tax Collector’s Office for all assessable property within the District.

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

Maintenance:

57% of the maintenance costs are allocated to Reunion East and 43% are allocated to Reunion West during Fiscal Year 2025. The District has proposed the split of 57% of the maintenance costs to Reunion East and 43% to Reunion West during Fiscal Year 2026. The maintenance costs are considered shared costs between the two districts and are allocated based on the number of platted equivalent assessment units (EAUs) in each district in accordance with the Interlocal Agreement between Reunion East and Reunion West regarding the joint maintenance and reciprocal usage of facilities.

Field Management
The District currently has a contract with Governmental Management Services-CF, LLC to provide onsite field management services. Services to include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Amenity Management Services
Services include management of facility rental including calendars, reservations, collections of fees and deposits, coordination of rental support, and issuing deposit refunds. Staff will distribute marketing materials and meet with prospective renters as needed. Services also include management of electronic mail messaging system with interface on District’s website including database, content creation and distribution.

Property Insurance
Represents the District’s share of the annual coverage of property insurance. Coverage is provided by Florida Insurance Alliance.

Telephone
This is for service for phone lines to the pool houses, guard houses, horse stables and the Heritage Crossing Community Center.

Account #	Centurylink Service Address	
311194330	7621 Heritage Crossing Way	
311194956	7500 Morning Dove Circle	
312323516	7599 Gathering Drive	
311906997	7475 Gathering Drive	
425626040	1590 Reunion Boulevard	
491122540	700 Tradition Boulevard	
450054870	700 Tradition Boulevard	

Pool Circuits & Modem Carriage Point Phone Line 2365 Carriage Point Gate/Access
Heritage Crossing Pool Phone Line 4574 Heritage Crossing Fire Alarm Phone Line 9534 Heritage Crossing Fire Alarm Phone Line 9575 Heritage Crossing Irrigation Phone Line 9758 Heritage Crossing Irrigation Phone Line 9867 Horse Stables Phone Line 9325
Horse Stables Phone Line 9385

Kingwood Orlando Reunion

Electric
The District has electrical accounts with Duke Energy and OUC for the recreation facilities and other District areas.

Account #	Duke Energy Service Address	
9100 8652 2608	7722 Excitement Dr Spkl, Reunion
9100 8652 2830	7500 Mourning Dove Cir Bath (Terraces)
9100 8656 3318	7477 Excitement Dr Spkl
9100 8656 5972	1300 Reunion Blvd, Irrigation
9100 8656 6717	900 Assembly Ct Spkl 900 Blk
9100 8659 9815	7399 Gathering Dr, Irrigation
9100 8647 7931	7475 Gathering Dr, Pool (Homestead Pool)
9100 8647 8156	000 Heritage Xing Lite (98-Heritage Crossing St. Lights)
9100 8647 8354	7500 Gathering Dr, Irrigation Timer
9100 8647 8601	1535 Euston Dr Spkl
9100 8647 8784	1400 Titian Ct Spkl
9100 8651 9025	7400 Excitement Dr Security Control
9100 8651 9265	7200 Reunion Blvd, Irr Timer
9100 8651 9546	15221 Fairview Circle Fountain
9100 8651 9778	00 Excitement Dr Lite Light Ph2 Pr3 (40-Patriots Landing St. Lights) 9100 8652 0010	000 Centre Court Ridge Dr Lite (33-Centre Court Ridge St. Lights) 9100 8652 0268	1364 Seven Eagles Ct., Pool 50 Ft. Right of CB HS
9100 8652 0474	7400 Excitement Dr Lite
9100 8652 0763	000 Seven Eagles Ct, Seven Eagles Lights (21 Tenon Conc/24 HH Trdrop 12000L)
9100 8652 1011	1350 S Old Lake Wilson Rd (Spine Rd/Hwy 545 Gatehouse)
9100 8652 1235	7621 Heritage Crossing Way, Pool
9100 8652 1441	7300 Mourning Dove Cir, Irrigation (Terraces)
9100 8652 1673	7421 Devereaux St Spkl
9100 8652 1912	7600 Tradition Blvd, Irrigation Meter A
9100 8652 2145	7477 Gathering Dr Spkl
9100 8652 2377	000 Assembly Ct Lite, Carriage Point (27-Carriage Pointe Assembly Ct. St. Lights) 9100 8656 3079	7600 Heritage Crossing Way Pump
9100 8656 3590	7500 Seven Eagles Way Spkl
9100 8656 3847	7693 Heritage Cross. Way Poolhouse	

Account #	Duke Energy Service Address	
9100 8656 4096	1400 Reunion Blvd Spkl, Irrigation	
9100 8656 4319	000 Whitemarsh Way Lite (94-Masters Landing, Legends Corner St. Lights)	
9100 8656 4583	7585 Assembly Ln, Pool (Carriage Pointe)	
9100 8656 4781	7500 Mourning Dove Cir Irrig (Terraces)	
9100 8656 5047	000 Old Lake Wilson Rd Lite, Ph2 Parcel 13	
9100 8656 5302	0 Old Lake Wilson Rd Lite Ph2 Prcl 1A (26-Excitement Dr. St. Lights)	
9100 8656 5534	1300 Seven Eagles Ct., Fountain	
9100 8656 5766	0 Old Lake Wilson Rd Lite PH1 Parcel 1 (112-Homestead St. Lights)	
9100 8656 6220	7427 Sparkling Ct. Spkl	
9100 8656 6444	7700 Linkside Loop Spkl	
9100 8656 6957	0 Old Lake Wilson Rd Lite PH2 Prcl 1 (10-Excitement Dr. St. Lights)	
9100 8659 9170	7755 Osceola Polk Line Rd,Gatehouse (Main Gatehouse)	
9100 8659 9378	7600 Tradition Blvd, Irrigation Meter C	
9101 2363 2152	1491 Reunion Village Blvd., Gatehouse	
9101 4491 5914	13201 Reunion Village Blvd., Irrigation	
9101 4491 5485	15781 Reunion Village Blvd HSE	
9101 7172 0695	7715 Heritage Crossing Way, Clubhouse	
9101 7172 3622
9100 8562
9753
9100 8562
8736
9100 8562
8976
9100 8562
9224
9100 8562
9480
9100 8562
9993
9100 8568
0095
9100 8563
0269
9100 8563
0508
9101 7814
5470	1590 Reunion Blvd., Horse Stables

000 Reunion Blvd Traditions Blvd (30-Traditions Blvd St. Lights) 84401 Golden Bear Drive Fountain
700 Tradition Blvd Guardhouse (Westside Gatehouse)

000 Reunion Blvd Par78 (Grand Traverse Pkwy) (84-Westside of RW Streets) 7615 Fairfax Rd. Gate
7800 Tradition Blvd Irrig Meter B 97201 Golden Bear Dr., Monument 300 Sinclair Rd Irrig Meter A
7800 Tradition Blvd Irrig Meter A
78271 Whitemarsh Way	

7855 Osceola Polk Line Rd
Sinclair Rd

76305-72865
95820-59007

OUC Service Address

Account #

Streetlights
Represents estimated costs for streetlights.

Water & Sewer
The District has accounts with Toho Water Authority for water and wastewater services to the pools, pool buildings, guardhouses, the Heritage Crossing Community Center and other District areas.

Account #	Toho Water Authority Service Address	
2000680-33266729	1500 Euston ODD Drive	
2000680-33276319	1491 Reunion Village Boulevard	
2000680-818450	7755 Reunion Blvd Guardhouse	
2000680-820140	1344 Seven Eagles Court Pool	
2000680-823950	7300 Osceola Polk Line Rd Bldg 1	
2000680-823960	7300 Osceola Polk Line Rd Bldg 2	
2000680-887520	7475 Gathering Dr Pool	
2000680-888050	7621 Heritage Crossing Way PoolB	
2000680-888070	7693 Heritage Crossing Way Pool	
2000680-888280	7585 Assembly Ln Pool	
2000680-892820	7715 Heritage Crossing Way, Clubhouse	
2000680-892560	1590 Reunion Blvd, Horse Stables	
2000680-925360	7500 Mourning Dove Cir Irrig	
2000680-940460	7500 Mourning Dove Cir Bath	
2000680-942790	1350 S Old Lake Wilson Rd Guardhouse	
2007070-33020489	7615 Fairfax Drive Guardhouse	
2007070-942780	700 Tradition Blvd Guardhouse	

Gas
This item represents utility service costs for gas service at the community pools. The District has accounts with Florida Natural Gas, Gas South Teco Peoples Gas for this service.

Account #	Florida Natural Gas Service Address	
38660	7500 Mourning Dove Circle	

Account #	Gas South Service Address	
0861412280	Heritage Crossing Pool B	
1965200079	1364 Seven Eagles Ct	
5973225156	Heritage Crossing Pool A	
6097984974	Homestead Pool	
8086389354	Carriage Point Pool	

Account #	Teco Peoples Gas Service Address	
211010319849	7693 Heritage Crossing Way	
211010400144	7621 Heritage Crossing Way	
211010400342	7585 Assembly Ln	
211010400532	7475 Gathering Dr	
221003460526	7500 Morning Dove Circle	
211022021771	1364 Seven Eagles Court	

Landscape Contract
The District currently has a contract with Yellowstone Landscape for scheduled maintenance consisting of mowing, edging, blowing, applying pest and disease control chemicals to sod, mulching once per year, applying fertilizer and pest and disease control and chemicals.

Description	Monthly	Annual	
Landscape Contract			
Common Area - Yellowstone Landscape	$50,918	$611,017	
Reunion Village 1-3 - Yellowstone Landscape	$6,322	$75,866	
Reunion Village 4-5 - Yellowstone Landscape	$2,969	$35,634	
Reunion Village 4-5 - Yellowstone Landscape (Future)	$3,403	$40,836	
Bedding Plants/Bed Dressing/Palm Trimming		$215,531	
Bedding Dressing -Reunion Village 4-5 (Future)		$1,438	
Stables, Pond & Rec Center	$2,985	$35,820	
Encore Area - Creative North Inc.	$15,133	$181,600	
Contingency		$152,259	
Total		$1,350,000	

Landscape Contingency
Represents estimated costs for any additional landscape maintenance not covered/outlined in the contract with Yellowstone Landscape.

Pond Maintenance
The District currently has a contract with Applied Aquatic Management Inc., which provides lake maintenance to all the lakes inside the Reunion East and West CDDs. These services include monthly inspections and treatment of aquatic weeds and algae, herbicide spraying, and algae control and removal. The amount also includes unscheduled maintenance. In addition, there are budgeted cost for the future treatment and maintenance of Conservation Areas Easements including Wetland Preservation, Upland Preservation, and Upland Buffers of approximately 294 acres.

Description	Monthly	Annual	
Aquatic Plant Management 11 Stormwater Pods
- Patriots Landing & 11 - Reunion Village
Stormwater Retention Ponds Encore Reunion & Grand Traverse
Contingency	
$1,363	
$16,356	
	$383	$4,596	
		$4,048	
Total		$25,000	

Irrigation Repairs
Represents the District expense for maintenance of the irrigation system.

Pool & Fountain Maintenance
Scheduled maintenance consists of regular cleaning and treatments of 6 pools, 6 spas, 2 kiddie pools and 3 fountains, cleaning of pool buildings and emergency phones. Pools are maintained in accordance to Osceola County Health Department codes. District has contracted with Roberts Pool for this service.

Description	Monthly	Annual	
Pool Maintenance - Roberts Pool	$8,500	$102,000	
Pool Chemicals - Spies Pool		$180,000	
Annual Fees - Kings III of America		$4,500	
Annual Permit Fees - Fl. Dept. of Health		$3,550	
Contingency - Misc. Repairs		$74,950	
Total		$365,000	

Building Repairs & Maintenance
Represents estimated costs for repairs and maintenance to CDD facilities.

Contract Cleaning
Represents estimated costs for monthly janitorial services to the Amenity Centers. District has contracted with Reunion Club of Orlando, LLC for this service.

Description	Monthly	Annual	
Contract Cleaning Fees			
Homestead, Heritage Crossings, Carriage Point & Terraces	$3,036	$36,432	
Seven Eagles	$7,580	$90,960	
Heritage Crossing Community Center	$867	$10,404	
		$4,134	
Total		$141,930	

Fitness Center Repairs & Maintenance
Represents costs for preventative maintenance for the Seven Eagles Fitness Centers. Services will consist of 24 visits during the fiscal year. District has contracted with Fitness Services of Florida, Inc. for this service.

Description	Monthly	Annual	
Preventative Maintenance	$600	$7,200	
Contingency - Fitness Center/Misc. Repairs		$6,700	
Total		$13,900	

Gate & Gatehouse Repairs & Maintenance
Amounts based upon estimated expenditures for any repairs and maintenance to entry gates and gatehouse.

Lighting
Represents costs for lighting repair scheduled during the fiscal year.

Maintenance (Inspections)
Represents quarterly sprinkler inspections, annual fire backflow and domestic backflow inspections and any unforeseen maintenance at Seven Eagles, the Horse Stables and the Heritage Crossing Community Center.

Operating Supplies
Represents estimated costs for cleaning/janitorial supplies for Seven Eagles and Heritage Crossing Community Center.

Parking Violation Tags
Represents estimated costs for purchase of parking violation tags.

Pest Control
Represents monthly and quarterly pest services as well as quarterly termite services for the Community Center. District has contracted with United Fire Protection, Inc. for this service.

Description	Monthly	Annual	
Pest Control	$85	$1,020	
Qtrly. Termite Control		$560	
Contingency		$1,500	
Total		$3,080	

Pressure Washing
Estimated cost to pressure wash certain buildings and guardhouses owned by the District.

Repairs & Maintenance
Represents estimated costs for any unforeseen repairs and maintenance to the common areas.

Roadways/Sidewalks/Bridge
Represents estimated expenditures for any maintenance of roadways, sidewalks and bridge.

Security
Security services throughout the District facilities. Costs are based upon the actual security agreements with the District.

Description	Monthly	Annual	
Security			
Reunion Resort and Club Master Association	$13,400	$160,800	
Reunion West Property Owners' Association, Inc.	$2,276	$27,308	
Envera Security Services - Carriage Point	$1,280	$15,360	
Contingency		$10,400	
Total		$213,868	

Signage
Represents estimated costs for repairing/maintaining signs within the District.

Hurricane Expenses
Represents estimated costs for any unforeseen repairs and maintenance that is a result of weather events such as hurricanes and storms.

Maintenance – Direct Expenses

Transfer Out – R&M Fund
Represents proposed amount to transfer to Replacement & Maintenance Fund.

Replacement & Maintenance Fund

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues:		
Transfer In	$	920,554	$	920,554	$	-	$	920,554	$	400,000	
Interest	150,000	79,957	75,000	154,957	150,000	
Total Revenues	$	1,070,554	$	1,000,511	$	75,000	$	1,075,511	$	550,000	

Expenditures:						
Contingency	$	600	$	262	$	300	$	562	$	600	
Capital Outlay	1,424,850	854,890	319,160	1,174,050	372,991	
Total Expenditures	$	1,425,450	$	855,152	$	319,460	$	1,174,612	$	373,591	
						
Excess Revenues (Expenditures)	$	(354,896)	$	145,359	$	(244,460)	$	(99,100)	$	176,409	
						
Fund Balance - Beginning	$	3,584,823	$	3,590,815	$	-	$	3,590,815	$	3,491,714	
						
Fund Balance - Ending	$	3,229,928	$	3,736,174	$	(244,460)	$	3,491,714	$	3,668,123	

Debt Service Fund Series 2015A

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues:		
Special Assessments	$	2,568,595	$	2,126,007	$	437,499	$	2,563,506	$	2,563,488	
Interest	60,000	37,012	28,500	65,512	60,000	
Carry Forward Surplus	1,098,285	1,126,823	-	1,126,823	1,139,841	
Total Revenues	$	3,726,880	$	3,289,842	$	465,999	$	3,755,841	$	3,763,329	

Expenditures:						
Series 2015A
Interest - 11/01	

$	465,500	

$	465,500	

$	-	

$	465,500	

$	423,375	
Principal - 05/01	1,685,000	-	1,685,000	1,685,000	1,765,000	
Interest - 05/01	465,500	-	465,500	465,500	423,375	
Total Expenditures	$	2,616,000	$	465,500	$	2,150,500	$	2,616,000	$	2,611,750	
						
Excess Revenues (Expenditures)	$	1,110,880	$	2,824,342	$	(1,684,501)	$	1,139,841	$	1,151,579	

Interest - 11/1/2026	

$379,250	
				Total	$379,250	
				
Net Assessment	
$2,563,488	
				Collection Cost (6%)	$163,627	
				Gross Assessment	$2,727,115	

Reunion East Projected EAU Calculation 2015A						

Product Type	EAU	
Units	Total
EAU	% of
EAU	Total
Assessments	Per Unit Gross
Assessments	
Commercial	1.00	58.78	58.78	1.67%	$45,656	$777	
Multi-Family	1.50	1285.00	1927.50	54.90%	$1,497,076	$1,165	
Single-Family	2.00	761.00	1522.00	43.35%	$1,182,130	$1,553	
Golf	1.00	2.90	2.90	0.08%	$2,252	$777	
	2,107.68	3,511.18	100.00%	$2,727,115		

*SF unit reflects one lot payoff in FY22						

Reunion East
Community Development District
Series 2015A Special Assessment Refunding Bonds Debt Service Schedule (Term Bonds Due Combined)

AMORTIZATION SCHEDULE

Date	Balance	Principal	Interest	Total	

05/01/25	
$18,620,000.00	
$1,685,000	
$465,500.00		
11/01/25	$16,935,000.00	$0	$423,375.00	$2,573,875.00	
05/01/26	$16,935,000.00	$1,765,000	$423,375.00		
11/01/26	$15,170,000.00	$0	$379,250.00	$2,567,625.00	
05/01/27	$15,170,000.00	$1,855,000	$379,250.00		
11/01/27	$13,315,000.00	$0	$332,875.00	$2,567,125.00	
05/01/28	$13,315,000.00	$1,955,000	$332,875.00		
11/01/28	$11,360,000.00	$0	$284,000.00	$2,571,875.00	
05/01/29	$11,360,000.00	$2,050,000	$284,000.00		
11/01/29	$9,310,000.00	$0	$232,750.00	$2,566,750.00	
05/01/30	$9,310,000.00	$2,155,000	$232,750.00		
11/01/30	$7,155,000.00	$0	$178,875.00	$2,566,625.00	
05/01/31	$7,155,000.00	$2,270,000	$178,875.00		
11/01/31	$4,885,000.00	$0	$122,125.00	$2,571,000.00	
05/01/32	$4,885,000.00	$2,385,000	$122,125.00		
11/01/32	$2,500,000.00	$0	$62,500.00	$2,569,625.00	
05/01/33	$2,500,000.00	$2,500,000	$62,500.00	$2,562,500.00	
Totals		$18,620,000	$4,497,000.00  $	23,117,000.00	

Reunion East
Community Development District Proposed Budget
FY2026
Debt Service Fund Series 2021

Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Proposed
Budget	
FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues:		
Special Assessments	$	1,116,155	$	938,799	$	193,190	$	1,131,989	$	1,131,989	
Interest	60,000	37,172	34,000	71,172	60,000	
Carry Forward Surplus	508,034	521,722	-	521,722	606,240	
Total Revenues	$	1,684,189	$	1,497,693	$	227,190	$	1,724,883	$	1,798,230	

Expenditures:						
Series 2021
Interest - 11/01	

$	331,821	

$	331,821	

$	-	

$	331,821	

$	326,361	
Principal - 05/01	455,000	-	455,000	455,000	465,000	
Interest - 05/01	331,821	-	331,821	331,821	326,361	
Total Expenditures	$	1,118,643	$	331,821	$	786,821	$	1,118,643	$	1,117,723	
						
Excess Revenues (Expenditures)	$	565,546	$	1,165,871	$	(559,631)	$	606,240	$	680,507	

	Interest - 11/1/2026	$320,781	
	Total	$320,781	
	
Net Assessment	
$1,131,989	
	Collection Cost (6%)	$72,255	
	Gross Assessment	$1,204,244	

Reunion East Projected EAU Calculation 2021			
Property Type	EAU	Units	Gross Per Unit	Gross Total	
Multi-Family	1.50	304	$2,111	$641,744	
Single Family	2.00	250	$2,250	$562,500	
Total	554		$1,204,244	

Reunion East
Community Development District
Series 2021 Special Assessment Bonds (Series 2021 Project) Debt Service Schedule (Term Bonds Due Combined)

AMORTIZATION SCHEDULE

Date	Balance	Principal		Interest	Total	

05/01/25	
$19,050,000.00	
$455,000	
$331,821.25		
11/01/25	$18,595,000.00		$0	$326,361.25	$1,113,182.50	
05/01/26	$18,595,000.00	$465,000	$326,361.25		
11/01/26	$18,130,000.00		$0	$320,781.25	$1,112,142.50	
05/01/27	$18,130,000.00	$480,000	$320,781.25		
11/01/27	$17,650,000.00		$0	$313,941.25	$1,114,722.50	
05/01/28	$17,650,000.00	$495,000	$313,941.25		
11/01/28	$17,155,000.00		$0	$306,887.50	$1,115,828.75	
05/01/29	$17,155,000.00	$505,000	$306,887.50		
11/01/29	$16,650,000.00		$0	$299,691.25	$1,111,578.75	
05/01/30	$16,650,000.00	$520,000	$299,691.25		
11/01/30	$16,130,000.00		$0	$292,281.25	$1,111,972.50	
05/01/31	$16,130,000.00	$535,000	$292,281.25		
11/01/31	$15,595,000.00		$0	$284,657.50	$1,111,938.75	
05/01/32	$15,595,000.00	$555,000	$284,657.50		
11/01/32	$15,040,000.00		$0	$275,916.25	$1,115,573.75	
05/01/33	$15,040,000.00	$570,000	$275,916.25		
11/01/33	$14,470,000.00		$0	$266,938.75	$1,112,855.00	
05/01/34	$14,470,000.00	$590,000	$266,938.75		
11/01/34	$13,880,000.00		$0	$257,646.25	$1,114,585.00	
05/01/35	$13,880,000.00	$610,000	$257,646.25		
11/01/35	$13,270,000.00		$0	$248,038.75	$1,115,685.00	
05/01/36	$13,270,000.00	$630,000	$248,038.75		
11/01/36	$12,640,000.00		$0	$238,116.25	$1,116,155.00	
05/01/37	$12,640,000.00	$650,000	$238,116.25		
11/01/37	$11,990,000.00		$0	$227,878.75	$1,115,995.00	
05/01/38	$11,990,000.00	$670,000	$227,878.75		
11/01/38	$11,320,000.00		$0	$217,326.25	$1,115,205.00	
05/01/39	$11,320,000.00	$690,000	$217,326.25		
11/01/39	$10,630,000.00		$0	$206,458.75	$1,113,785.00	
05/01/40	$10,630,000.00	$710,000	$206,458.75		
11/01/40	$9,920,000.00		$0	$195,276.25	$1,111,735.00	
05/01/41	$9,920,000.00	$735,000	$195,276.25		
11/01/41	$9,185,000.00		$0	$183,700.00	$1,113,976.25	
05/01/42	$9,185,000.00	$760,000	$183,700.00		
11/01/42	$8,425,000.00		$0	$168,500.00	$1,112,200.00	
05/01/43	$8,425,000.00	$795,000	$168,500.00		
11/01/43	$7,630,000.00		$0	$152,600.00	$1,116,100.00	
05/01/44	$7,630,000.00	$825,000	$152,600.00		
11/01/44	$6,805,000.00		$0	$136,100.00	$1,113,700.00	
05/01/45	$6,805,000.00	$860,000	$136,100.00		
11/01/45	$5,945,000.00		$0	$118,900.00	$1,115,000.00	
05/01/46	$5,945,000.00	$895,000	$118,900.00		
11/01/46	$5,050,000.00		$0	$101,000.00	$1,114,900.00	
05/01/47	$5,050,000.00	$930,000	$101,000.00		
11/01/47	$4,120,000.00		$0	$82,400.00	$1,113,400.00	
05/01/48	$4,120,000.00	$970,000	$82,400.00		
11/01/48	$3,150,000.00		$0	$63,000.00	$1,115,400.00	
05/01/49	$3,150,000.00	$1,010,000	$63,000.00		
11/01/49	$2,140,000.00		$0	$42,800.00	$1,115,800.00	
05/01/50	$2,140,000.00	$1,050,000	$42,800.00		
11/01/50	$1,090,000.00		$0	$21,800.00	$1,114,600.00	
05/01/51	$1,090,000.00	$1,090,000	$21,800.00	$1,111,800.00	
Totals		$19,050,000	$11,029,816.25	$30,079,816.25