SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NOS. 1-10

PORT ST. LUCIE REGULAR BOARD MEETING
AUGUST 6, 2025
10:30 A.M.
Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410
www.southerngrovecdd1.org www.southerngrovecdd2.org www.southerngrovecdd3.org www.southerngrovecdd4.org www.southerngrovecdd5.org www.southerngrovecdd6.org www.southerngrovecdd7.org www.southerngrovecdd8.org www.southerngrovecdd9.org www.southerngrovecdd10.org

561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO.’s 1-10
Tradition Town Hall 10799 SW Civic Lane Port St. Lucie, FL 34987 OR
Join Zoom Meeting: https://us02web.zoom.us/j/3341025011?omn=84104765928 Meeting ID: 334 102 5011
Dial In at: 1 929 436 2866 REGULAR BOARD MEETING
August 6th, 2025
10:30 a.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions
Comments from the Public Not on the Agenda
Consent Items
Approval of June 4, 2025, Regular Board Meeting Minutes	Page 2
Approval of WA #19-144-245; Four Port St. Lucie – Lot 3A – Irrigation…	Page 7
Approval of WA #19-144-246; Shoppes at the Heart – SG3 – Northwest Outparcel	Page 10
Approval of WA #19-144-247; Nature Trail – Phase 1 – SWM	Page 13
Old Business
New Business
Consider Resolution No. 2025-15; Adopting Fiscal Year 2025/2026 Annual Meeting Schedule	Page 16
Discussion and Consideration of District Legal Counsel	Page 19
Administrative Matters
Manager’s Report
Attorney’s Report
Engineer’s Report
Financial Report	Page 40
Founder’s Report
Board Member Discussion Requests and Comments
Adjourn

Notice of Public Hearing
and Regular Board Meeting of the
Southern Grove Community Development District Nos. 1-10

The Board of Supervisors (the “Board”) of the Southern Grove Community Development District Nos. 1-10 will hold a Public Hearing and Regular Board Meeting on August 6, 2025, at 10:30 a.m., or as soon thereafter as can be heard, at Tradition Town Hall located at 10799 SW Civic Lane, Port St. Lucie, Florida 34987.
The purpose of the Public Hearing is to receive public comment on the Fiscal Year 2025/2026 Proposed Final Budgets of the Southern Grove Community Development District Nos. 1-10. The purpose of the Regular Board Meeting is for the Board to consider any other business which may properly come before it. A copy of the Budgets and/or the Agenda may be obtained from the Districts’ websites or at the offices of the District Manager, Special District Services, Inc., 10807 SW Tradition Square, Port St. Lucie, Florida 34987 during normal business hours. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Meetings may be continued as found necessary to a time and place specified on the record.
There may be occasions when one or more Supervisors will participate by telephone; therefore, a speaker telephone may be present at the meeting location so that Supervisors may be fully informed of the discussions taking place.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at these meetings should contact the District Manager at (772) 345-5119 and/or toll free at 1-877-737- 4922, at least seven (7) days prior to the date of the meetings.
If any person decides to appeal any decision made with respect to any matter considered at this Public Hearing and Regular Board Meeting, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at their own expense and which record includes the testimony and evidence on which the appeal is based.
Meetings may be cancelled from time to time without advertised notice.
Southern Grove Community Development District Nos. 1-10 www.southerngrovecdd1.org
www.southerngrovecdd2.org www.southerngrovecdd3.org www.southerngrovecdd4.org www.southerngrovecdd5.org www.southerngrovecdd6.org www.southerngrovecdd7.org www.southerngrovecdd8.org www.southerngrovecdd9.org www.southerngrovecdd10.org

PUBLISH: St. Lucie News Tribune	07/17/25 & 07/24/25

SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NOS. 1-10
Tradition Town Hall 10799 SW Civic Lane OR
Join Zoom Meeting: https://us02web.zoom.us/j/3341025011?omn=81330543911 Meeting ID: 334 102 5011
Dial In at: 1 929 436 2866 REGULAR BOARD MEETING June 4, 2025
10:30 a.m.

CALL TO ORDER

The Regular Board Meeting of the Southern Grove Community Development District Nos. 1-10 of June 4, 2025, was called to order at 10:35 a.m. in the Tradition Town Hall located at 10799 SW Civic Lane, Port St. Lucie, Florida 34987.

PROOF OF PUBLICATION

Proof of publication was presented that showed notice of the Regular Board Meeting had been published in the St. Lucie News Tribune on September 24, 2024, as legally required.
ESTABLISH A QUORUM
It was determined that the attendance of the following Supervisors constituted a quorum in all Districts, and it was in order to proceed with the meeting.
CDD #s 1,2,9

Bill Pittsley - Vice Chair	Present	
Eric Sexauer - Chair	Present	
Jonas Read	Present	
Tara Toto	Present	
Karl Albertson	Present	
CDD # 3

Kevin Matyjaszek	Present (via Zoom)	
Eric Sexauer – Chair	Present	
Jonas Read	Present	
Karl Albertson – Vice Chair	Present	
Jennifer Davis	Present	

CDD # 4

Kevin Matyjaszek	Present (via Zoom)	
Jennifer Davis – Chair	Present	
Karl Albertson – Vice Chair	Present	
(2) Vacant Seats (1 & 3)		

CDD # 5

Bill Pittsley – Vice Chair	Present	
Eric Sexauer – Chair	Present	
Karl Albertson	Present	
(2) Vacant Seats (1 & 3)		

CDD # 6

Kevin Matyjaszek	Present (via Zoom)	
Jennifer Davis - Chair	Present	
Karl Albertson - Vice Chair	Present	
(2) Vacant Seats (1 & 3)		
CDD #s 7,8,10

Kevin Matyjaszek	Present (via Zoom)	
Jennifer Davis - Chair	Present	
Peter Crane	Present (via Zoom)	
Stephen Okiye - Vice Chair	Present	
Elijah Wooten	Present	

STAFF
District Manager: Frank Sakuma / Andrew Karmeris / Jessica Wargo / Stephanie Brown District Counsel: Ruth Holmes
District Engineer: Stef Matthes

Also present was: (See attached sign-in sheet)

ADDITIONS OR DELETIONS TO AGENDA

(H-3) Approval of WA #19-144-243; Project King – Irrigation
(H-4) Approval of WA #19-144-244; Shoppes at the Heart – Planet Fitness
(H-5) Mowing Services: Invitation to Bid – #SG-2025-01

A motion was made by CDD No. 1 Mr. Sexauer, seconded by Mr. Albertson approving the agenda, as amended. The motion passed unanimously.

COMMENTS FROM THE PUBLIC FOR DISTRICT ITEMS NOT ON THE AGENDA

There were no comments from the public.
CONSENT ITEMS
Approval of March 2, 2025, Regular Board Meeting Minutes
Approve and Ratify Drainage Easement by CDD No. 3
Approve and Ratify Temporary Easement Agreement for Construction of Stormwater Lake

Approval of WA #19-144-238; Tesla Center - SWM
Approval of WA #19-144-239; Parcel B Starbucks - SWM
Approval of WA #19-144-240; Parcel C Chipotle & Office Building – SWM

A motion was made by CDD No. 1 Mr. Sexauer, seconded by Mr. Albertson and passed unanimously approving all the above Consent Items.

OLD BUSINESS
There was no old business to come before the Board.

NEW BUSINESS

Resolution 2025-10 - Adopting a Proposed Budget and Setting a Public Hearing

Resolution No. 2025-10 was presented, entitled:

RESOLUTION NO. 2025-10

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO.’S 1-10 APPROVING THE DISTRICT'S PROPOSED BUDGET FOR FISCAL YEAR 2025/2026; SETTING A PUBLIC HEARING THERE ON PURSUANT TO FLORIDA LAW; DIRECTING STAFF TO PROVIDE A COPY OF THE PROPOSED BUDGET TO THE LOCAL GENERAL-PURPOSE GOVERNMENT AND PROVIDING FOR NOTICE OF SAID HEARING PUSUANT TO LAW.

A motion was made by CDD No. 1 Mr. Sexauer, seconded by Mr. Albertson adopting Resolution No. 2025-10, as presented, setting the Public Hearing date for September 9, 2025. The motion passed unanimously.

Resolution No. 2025-12; Authorizing Certain Actions in Connection with the Implementation of the District’s Capital Improvement Plan as presented – District Nos. 1-10

Resolution No. 2025-12 was presented, entitled:

RESOLUTION NO. 2025-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO. 1 AUTHORIZING CERTAIN ACTIONS IN CONNECTION WITH THE IMPLEMENTATION OF THE DISTRICT’S CAPITAL IMPROVEMENT PLAN, INCLUDING THE CONVEYANCE AND/OR ACQUISITION OF REAL AND PERSONAL PROPERTY, EXECUTION OF PLATS, TRANSFER OF PERMITS, EXECUTION OF CONTRACTS AND CHANGE ORDERS, PAYMENT OF REQUISITIONS, AND OTHER ACTIONS AS DESCRIBED HEREIN; APPROVING THE SCOPE

AND TERMS OF SUCH AUTHORIZATION; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by CDD Nos. 1, 2, 3, 5, 9 Mr. Sexauer, seconded by Mr. Albertson adopting Resolution No. 2025-12, as presented. The motion passed unanimously.

A motion was made by CDD Nos. 4, 6, 7, 8, 10 Ms. Davis, seconded by Mr. Wooten adopting Resolution No. 2025-12, as presented. The motion passed unanimously.

WA #19-144-243; Project King – Irrigation

A motion was made by CDD No. 1 Mr. Sexauer, seconded by Mr. Albertson approving WA #19-144- 243, Project King-Irrigation, as presented. The motion passed unanimously.

WA #19-144-244; Shoppes at the Heart – Planet Fitness

A motion was made by CDD No. 1 Mr. Sexauer, seconded by Mr. Albertson approving WA #19-144- 244; Shoppes at the Heart – Planet Fitness as presented. The motion passed unanimously.

Authorizing Mowing Services: Invitation to Bid #SG-2025-01

A motion was made by Mr. Sexauer, seconded by Mr. Albertson authorizing execution of a 3-year contract with an option for two additional one-year renewals with A Quality Bushog Services Inc. for mowing services. The motion passed unanimously.

ADMINISTRATIVE MATTERS

Manager’s Report

Mr. Sakuma reminded the Board to file their Form 1 by July 1, 2025, and to complete the annual ethics training no later than December 31, 2025. He also notified the Board that an onsite ethics training session would be scheduled.
Attorney’s Report
Ms. Holmes recommended that a Notice of Appeal be filed in regard to the Pulte litigation and that the District Engineer follow up with Pulte about the grading work being performed.

Engineer’s Report

There was no Engineer’s Report at this time.

Financial Report

Mr. Sakuma notified the Board that the financial report was provided and Mr. Karmeris was present to answer any questions.

Founder’s Report

Mr. Sexauer advised that the grand opening of the Heart in the Park would be held on July 12, 2025, the Stars and Stripes Park would have a grand opening later in the summer and the Regional Park was still in progress.

BOARD MEMBER COMMENTS

There were no further Board Member comments.

ADJOURNMENT

There being no further business to come before the Boards, Mr. Sexauer made a motion adjourning the meeting, seconded by Mr. Albertson. The meeting was adjourned at 10:54 a.m. with no objections.

Secretary (B. Frank Sakuma, Jr.)	Chair/Vice-Chair

Print Name	Print Name

Southern Grove Community District Nos. 1-10

MEMORANDUM

To:	Board of Supervisors
From: Jesse Wargo, Assistant District Manager
Date: June 27, 2025

Board Meeting Date:	August 6, 2025

SUBJECT
Work Authorization (WA) WA-19-144-245; SG – Four Port St. Lucie – Lot 3A - Irrigation

STAFF RECOMMENDATION
Approve proposed project under the following conditions:

Responding to the outstanding Request for Additional Information to the CDD
Engineer’s satisfaction.

GENERAL INFORMATION

On May 29 2025, the Southern Grove CDD Engineer received a Work Authorization application for an irrigation system for the Four Port St. Lucie – Lot 3A Project located on Parcel ID 4322- 801-0007-000-9. The applicant is proposing surface water withdrawal for irrigation from an on- site lake.

DISTRICT LEGAL COUNSEL REVIEW

Not applicable.

FUNDING REVIEW
This project is not expected to impact the CDD Stormwater System operational budget.

1

Southern Grove Community Development District BOARD AGENDA ITEM
Board Meeting Date: August 6, 2025

Subject:	SG – Four Port St. Lucie - Lot 3A - Irrigation Work Authorization No. WA-19-144-245 C&T Project No. 19-144.SG10.06.0625.I

Background:

On May 29 2025, the Southern Grove CDD Engineer received a Work Authorization application for an irrigation system for the Four Port St. Lucie - Lot 3A Project located on Parcel ID 4322-801-0007-000-9. The applicant is proposing surface water withdrawal for irrigation from an on-site lake.

Recommended Action:
Approve proposed project under the following conditions:
1. Responding to the outstanding Request for Additional Information to the CDD Engineer’s satisfaction.

Location:	Southern Grove Community Development District CDD.10 Within Tradition Irrigation Service Area? No
Fiscal Information:  The project is not expected to impact the CDD operational budget.

Grant Related? No Additional Comments: None
Board Action:
Moved by:	Seconded by:	Action Taken:

Item Prepared by: Stefan K. Matthes, PE	June 23, 2025

8

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Subject Property
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Southern Grove Community District Nos. 1-10

MEMORANDUM

To:	Board of Supervisors
From: Jesse Wargo, Assistant District Manager
Date: June 27, 2025

Board Meeting Date:	August 6, 2025

SUBJECT
Work Authorization (WA) WA-19-144-246; SG – 3 Northwest Outparcel

STAFF RECOMMENDATION
Approve proposed project connecting to the Southern Grove Master Stormwater System under the following conditions:

1. Responding to the outstanding Request for Additional Information to the CDD
Engineer’s satisfaction.

GENERAL INFORMATION

On June 3 2025, the Southern Grove CDD Engineer received an application for a Work Authorization for the “Shoppes at the Heart – SG-3 Northwest Outparcel” project. The subject site is a commercial lot at the Northwest corner of the SG-3 Shoppes at The Heart development located at the southwest intersection of SW Discovery Way and SW Community Blvd. This application proposes a ±15,876ft² multi-tenant retail store and the associated site amenities.

DISTRICT LEGAL COUNSEL REVIEW

Not applicable.

FUNDING REVIEW
This project is not expected to impact the CDD Stormwater System operational budget.

1

10

Southern Grove Community Development District BOARD AGENDA ITEM
Board Meeting Date: August 6, 2025

Subject:	SG - Shoppes at the Heart - SG-3 Northwest Outparcel Work Authorization No. WA-19-144-246
C&T Project No. 19-144.SG6.010.0625.W

Background:
On June 3 2025, the Southern Grove CDD Engineer received an application for a Work Authorization for the “Shoppes at the Heart – SG-3 Northwest Outparcel” project. The subject site is a commercial lot at the Northwest corner of the SG-3 Shoppes at The Heart development located at the southwest intersection of SW Discovery Way and SW Community Blvd. This application proposes a ±15,876ft² multi-tenant retail store and the associated site amenities.

Recommended Action:
Approve proposed project connecting to the Southern Grove Master Stormwater System under the following conditions:
1. Responding to the outstanding Request for Additional Information to the CDD Engineer’s satisfaction.
Location:	Southern Grove Community Development District CDD.6 Within Tradition Irrigation Service Area? No
Fiscal Information:		This project is not expected to impact the CDD Stormwater System operational budget.
Grant Related? No Additional Comments: None
Board Action:
Moved by:	Seconded by:	Action Taken:

Item Prepared by: Stefan K. Matthes, PE	June 27, 2025

11

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246

0	1,000	2,000

Legend
Subject Property

246

�	Other Parcels

Southern Grove Community District Nos. 1-10

MEMORANDUM

To:	Board of Supervisors
From: Jesse Wargo, Assistant District Manager
Date: June 23, 2025

Board Meeting Date:	August 6, 2025

SUBJECT
Work Authorization (WA) WA-19-144-247; Nature Trail – Phase 1 – SWM

STAFF RECOMMENDATION
Approve proposed project connecting to the Southern Grove Master Stormwater System under the following conditions:

1. Responding to the outstanding Request for Additional Information to the CDD
Engineer’s satisfaction.

GENERAL INFORMATION

On June 11, 2025, the Southern Grove CDD Engineer received an application for a Work Authorization for the “Nature Trail Phase 1” project. The proposed 2.93-acre project will include the construction of a 8-foot wide pathway along with drainage inlets and pipes. The proposed nature trail project will connect to the existing pathway at the Stars and Stripes Park project.

DISTRICT LEGAL COUNSEL REVIEW

Not applicable.

FUNDING REVIEW
This project is not expected to impact the CDD Stormwater System operational budget.

1

13

Southern Grove Community Development District BOARD AGENDA ITEM
Board Meeting Date: August 6, 2025

Subject:	Nature Trail - Phase 1- SWM
Work Authorization No. WA-19-144-247
C&T Project No. 19-144.SG6.017.0625.W SG

Background:
On June 11, 2025, the Southern Grove CDD Engineer received an application for a Work Authorization for the “Nature Trail Phase 1” project. The proposed 2.93- acre project will include the construction of a 8-foot wide pathway along with drainage inlets and pipes. The proposed nature trail project will connect to the existing pathway at the Stars and Stripes park project.

Recommended Action:
Approve proposed project connecting to the Southern Grove Master Stormwater System under the following conditions:
1. Responding to the outstanding Request for Additional Information to the CDD Engineer’s satisfaction.

Location:	Southern Grove Community Development District CDD.6 Within Tradition Irrigation Service Area? No
Fiscal Information:		This project is not expected to impact the CDD Stormwater System operational budget.
Grant Related? No Additional Comments: None

Board Action:
Moved by:	Seconded by:	Action Taken:

Item Prepared by: Stefan K. Matthes, PE	June 23, 2025

14

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SW Riverland Blvd

SW Hicke
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Project #:19-144.SG6.017.0625.W

SW Capehart Ave

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SW Blue Mangrove

SW Buttercup

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SW Penros

W Ma

SW Europe St

Ave

SW Open View Dr

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Legend
Subject Property Other Parcels

P:\Proj-2019\19-085 Tradition CDD\GIS\19-085 Base GIS\19-085 Base.aprx

Work Authorization #: 19-144-247
Project #:
19-144.SG6.017.0625.W Scale: 1" = 2,500'
Date: 6/20/2025

W Becker Rd

d

Bally Dr

SW Rosser Blvd

EXHIBIT 1
SG - NATURE TRAIL - PHASE 1
SITE LOCATION15 MAP

Southern Grove Community District Nos. 1-10

MEMORANDUM

To:	Board of Supervisors
From: Jesse Wargo, Assistant District Manager
Date: August 6, 2025

Board Meeting Date:	August 6, 2025

SUBJECT
Consider Resolution No. 2025-15; Adopting Fiscal Year 2025/2026 Annual Meeting Schedule.

STAFF RECOMMENDATION
Staff recommends approving Resolution No. 2025-15 for District Nos. 1-10; Adopting the district’s fiscal
year 2025/2026 annual meeting schedule.

GENERAL INFORMATION

A resolution of the board of supervisors of the Southern Grove Community Development District Nos. 1-10 adopting the district's fiscal year 2025/2026 annual meeting schedule.

DISTRICT LEGAL COUNSEL REVIEW
N/A

FUNDING REVIEW
N/A

1

RESOLUTION 2025-15
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO’S. 1-10 ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2025-2026

WHEREAS, the Southern Grove Community Development District No’s. 1-10 (the “Districts”), are a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the St. Lucie County, Florida; and
WHEREAS, the Districts are required by Florida law to prepare an annual schedule of their regular public meetings which designates the date, time and location of the District’s meetings; and
WHEREAS, the Board has proposed the Fiscal Year 2025-2026 annual meeting schedule as attached in Exhibit A;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NO’S. 1-10:

The Fiscal Year 2025-2026 annual public meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and will be published in accordance with the requirements of Florida law.

This Resolution shall become effective immediately upon its adoption.

PASSED AND ADOPTED THIS 6th DAY OF AUGUST, 2025.

ATTEST:	SOUTHERN GROVE COMMUNITY DISTRICT NOS. 1,2,3,5,9

Secretary (B. Frank Sakuma, Jr.)	Chairperson (Eric Sexauer)

ATTEST:	SOUTHERN GROVE COMMUNITY DISTRICT NOS. 4,6,7,8,10

Secretary (B. Frank Sakuma, Jr.)	Chairperson (Jennifer Davis)

EXHIBIT “A”

BOARD OF SUPERVISORS MEETING DATES
SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICT NOS. 1-10 FISCAL YEAR 2025/2026
NOTICE IS HEREBY GIVEN that the Southern Grove Community Development District Nos. 1-10 (“Districts”) will conduct Regular Board Meetings of the Board of Supervisors (“Board”) for the purpose of conducting the business of the Districts that may properly come before the Board. The following meetings will be held at 10:30 a.m. at Tradition Town Hall located at 10799 SW Civic Lane, Port St. Lucie, Florida 34987 on the following dates:

*October 1, 2025*
November 5, 2025
December 3, 2025
*January 7, 2026*
February 4, 2026
March 4, 2026
*April 1, 2026*
May 6, 2026
June 3, 2026
*July 1, 2025*
August 5, 2026
September 2, 2026

*Irrigation Rate Committee Meeting - 9:00am Southern Grove CDD Meeting - 10:30am Tradition CDD Meeting - 11:00am

*An Irrigation Committee Meeting will take place at 9:00 a.m. at Tradition Town Hall located at 10799 SW Civic Lane, Port St. Lucie, Florida 34987 on the above dates, as indicated.*

To:	Board of Supervisors
From: Jesse Wargo, Assistant District Manager
Date: July 28, 2025

Board Meeting Date:	August 6, 2025

SUBJECT

Discussion and Consideration of District Legal Counsel.

STAFF RECOMMENDATION
Staff has had a productive working relationship with both the current District Legal Counsel and Kutak Rock LLP, and recognizes the professionalism and capabilities of each. While staff does not express a preference between the two, we understand the Board’s interest in considering new legal representation. In that context, staff supports moving forward with the proposal from Kutak Rock LLP, should the Board determine that a change in counsel is in the best interest of the District.
GENERAL INFORMATION

Kutak Rock LLP has advised clients on the operation and governance of community development districts since 1985. Attorneys in their Public Finance and Special Districts practice currently serve as counsel to more than 340 special districts across Florida and have assisted in the establishment of many others.

Their attorneys routinely advise on a wide range of legal matters affecting special districts, including but not limited to:

District establishment at the city, county, and state levels
Public finance and bond counsel services
Procurement and contract matters
Property acquisitions and real estate conveyances
Rulemaking, ethics, and Sunshine Law compliance
Boundary amendments and district mergers
Imposition and collection of assessments, including foreclosure proceedings
Construction law and related legal matters
.

DISTRICT LEGAL COUNSEL REVIEW 

The current District Legal Counsel will review the proposed engagement agreement for legal form and sufficiency..

FUNDING REVIEW
Funding for District Legal Counsel services is included in the approved Fiscal Year 2024–2025 Budget.

Proposal to Serve as District Counsel

Prepared for

The Tradition and Southern Groves Community Development Districts

21

Kutak Rock LLP 107 W College Ave Tallahassee, Florida 32301
office 850.692.7300

Jonathan T. Johnson
850.692.7301
jonathan.johnson@kutakrock.com

Via Email

July 28, 2025

B. Frank Sakuma, Jr., CDM District Manager
Special District Services, Inc. 10807 SW Tradition Square Port St. Lucie, FL 34987

Re: Proposal to Serve as District Counsel for the Tradition and Southern Groves Community Development Districts

Dear Mr. Sakuma:

Kutak Rock is pleased to submit the enclosed proposal to the Tradition and Southern Groves Community Development Districts (“Districts”) to provide general counsel and related services. This representation is ideally suited for our firm, and I am excited about this opportunity to support the Districts.

Kutak Rock is a national, full-service law firm with more than 550 attorneys located throughout 19 U.S. cities, including 21 attorneys and 5 paralegals located in Florida. The firm serves local, regional and national clients in a broad commercial and municipal practice that spans more than two dozen service areas.

Our Florida District Counsel Group has decades of experience at every level of government and in virtually every part of our home state of Florida. We serve as general counsel, including as issuer’s counsel relative to special district financings, to special districts across Florida, including many community development districts (“CDD”) and multi-county stewardship districts for some of Florida’s largest community development projects.

For service to the Districts, I would be your lead partner and work primarily out of our office in Tallahassee. I am a core member of the firm’s Florida District Counsel Group and have 30+ years of experience representing special districts throughout the State. I would be joined as needed by Lindsay Whelan and

Wes Haber, both partners who concentrates in community development districts, and Bennett Davenport, who would provide associate support. In light of our experience with other CDDs in the state dealing with similar issues, we believe that we will be able to serve the Districts well in advising on various aspects if their operations and management. We are open to attending meetings virtually or in person as may be required or requested.

We are pleased to respond to your request for a proposal and welcome the opportunity to discuss how we	can	partner	with	you.	Please	contact	me	anytime	at	850.692.7301	or Jonathan.Johnson@kutakrock.com.

Sincerely,

Jonathan T. Johnson

Enclosure

About Kutak Rock

Kutak Rock LLP was established on the principles of fairness and integrity, an unwavering commitment to our communities, and dedication to a supportive and engaged workplace. Founded in Omaha in 1965, the firm has grown to 19 offices in 14 states and the District of Columbia, providing broad nationwide coverage and relentless attention to client service.

With offices located in Atlanta, Chicago, Denver, Fayetteville, Irvine, Kansas City, Los Angeles, Little Rock, Minneapolis, Omaha, Philadelphia, Richmond, Rogers, Scottsdale, Spokane, Springfield, Tallahassee, Washington, D.C. and Wichita, and attorneys admitted to practice in 43 states, our national footprint allows us to serve our clients wherever their legal needs arise.

Many of our 550+ attorneys are recognized industry leaders in their practices, allowing us to serve our clients across a panoply of subject-matter areas, and we have earned a reputation across the U.S. for providing excellent legal services in a practical, cost-conscious manner.

Founded as a finance firm, Kutak Rock’s corporate and governmental finance capabilities are wide-ranging and renowned in the industry and the firm’s multidisciplinary practice now spans dozens of discrete practices in more than 25 areas of focus.

Kutak Rock’s Florida District Counsel Group

Kutak Rock is a national law firm with a signature practice focused in the areas of special districts, administrative and governmental law, appellate practice, utility law, elections law, governmental affairs, public contract law and trial practice. Our Florida District Counsel Group has decades of experience at every level of government and in virtually every part of our home state of Florida. We routinely navigate the labyrinths of governmental law, from financing infrastructure via special districts to guiding complex real estate transactions to drafting and advocating for the passage of legislation that governs Florida special districts. The competence and extensive experience of our lawyers is critical to providing the highest level of client service.

Personnel and Other Resources

Our Florida District Counsel Group has 19 full time attorneys two part-time attorneys who spend 100% of their legal practice in the area of special districts. We also have a partner, Joseph Brown, who spends part of his time representing special districts and also provides in house litigation and real estate support. Our knowledge and experience mean that our lawyers can provide services efficiently, and we offer flexible and competitive pricing arrangements based on client needs and circumstances. To ensure responsiveness, we are able to work in small teams, while keeping costs low by using associate lawyers or paralegals where appropriate. At present, we have five paralegals in our firm who work primarily with special districts.

Experience with Special Districts

Providing clients with advice regarding the operation of community development districts since 1985, lawyers from our group presently serve as counsel to more than 340 special districts throughout Florida and have established a number of others. We regularly address all facets of legal issues affecting special districts, including establishment at city, county and state levels, public finance, procurement, acquisitions, rulemaking, open meetings and records, ethics, real property conveyances, contracts, construction, boundary amendments, mergers, assessments, foreclosure and other such issues.

We currently represent several districts in the southeast part of Florida, including in St. Lucie County, Broward County, Palm Beach County, Miami-Dade County and Martin County. Further, notable clients include some of the largest and most complex special districts in Florida, such as Lakewood Ranch Stewardship District, which encompasses over 23,250 acres in Sarasota and Manatee Counties; the Boggy Creek Improvement District, home to the new “medical city” in Orlando; and the Babcock Ranch Independent Special District, a special district located in Lee and Charlotte counties. Several of our clients own and operate multiple amenities and are home to thousands of residents. We also represent several resident-elected boards in smaller communities around the state and we are well versed in helping such boards navigate the needs that are important to their constituents and communities.

Understanding Scope of Work

We provide necessary legal services for special districts. This work varies widely by project but usually includes (1) advice on governmental meetings, ethics, and procurement matters, (2) assistance with maintenance contracts and activities, and (3) other legal needs of the district.

In addition to our virtual or physical attendance at Board meetings, our group would work with the Board and District staff to prepare the Board meeting agendas, participate in agenda conference calls, and prepare various documents for distribution in the agenda packages. After a Board meeting, we would follow up with the Board and District staff to address any outstanding issues and answer any questions raised at the Board meeting. We would also be available by phone or email to promptly resolve issues that arise between meetings.

Our group would also navigate the ever-changing laws and regulations affecting the Districts. When changes occur, we would promptly advise the Board of these changes and work with District staff to update or adopt new policies when applicable. Recent examples include the ADA website implementation and fraud/waste/abuse policies. Our firm was able to monitor the legislation, research the issues, and draft the policies for all of our clients spreading out the cost accordingly. This quick response not only saves the Districts money when crafting new policies but also prevents the expense and liability stemming from being noncompliant with the law.

Our group’s experience in proactively counseling community development districts gives us insight on how to prevent expensive ligation. Often, thoughtful actions taken at the earliest stages of a dispute can save tens of thousands of unbudgeted dollars. However, not all litigation can or should be avoided. Our firm has access to several full-time litigation attorneys to protect the Districts’ interests if litigation arises.

Proposed Team

Jonathan Johnson would serve as the principal contact for Kutak Rock’s work performed on behalf of the Districts and lead a team of Florida-based attorneys. The qualifications of the proposed team can be found below:

Jonathan Johnson focuses his practice on stewardship districts, community development districts and other special district work, including infrastructure financing, land development, and local government law. Jonathan counsels landowners, developers, bondholders and other parties regarding financing and managing of infrastructure requirements for new and developing communities including the establishment of special taxing districts; serves as general counsel to a
number of stewardship districts, special districts, and community development districts; and advises clients on bond issuance, lease-purchase financing, contracts, bid processes and protests, construction matters, and other land development, local government and financial matters.

Jonathan received a B.S. and M.S. from Florida State University and graduated with Honors from the Texas Tech University School of Law. He is licensed to practice in Florida.

Bennett Davenport focuses primarily on special taxing districts, including both developer and resident controlled districts. His experience includes advising clients on matters relating to government contracting, real property, public procurement and construction, open government and ethics, public finance and land development.

Bennett received a B.A. from Florida State University and a J.D. from Emory University School of Law. He is licensed to practice in Florida.

Lindsay Whelan counsels special districts, landowners, developers and other related parties on matters relating to special district governance, public financing, and land development. Her experience includes: representing special districts and other related parties in matters relating to government contracting, real property, public procurement and construction, open government and ethics, public finance, and land development; representing landowners and developers relative to special district
establishment and governance, as well as performing due diligence activities for entities relative to their acquisition of property interests within special districts; representing clients in obtaining restaurant and alcoholic beverage licenses for golf, restaurant, and concession operations; and assisting clients in obtaining state grant moneys from the Florida Sports Foundation and complying with ongoing reporting requirements.

Lindsay received a B.S. from University of North Carolina Wilmington, an M.B.A from Florida State University and graduated cum laude from the Florida State University College of Law. She is licensed to practice in Florida.

Wes Haber concentrates in community development districts and other special district work, focusing on infrastructure financing, land development, special districts and local government law. His practice includes: counseling landowners and developers regarding financing and managing of infrastructure requirements for new and developing communities, including the establishment of special taxing districts; serving as general counsel to a number of community development districts; and
advising clients on bond issuance, lease-purchase financing, contracts, bid processes and protests, construction matters, and other land development, local government and financial matters.

Wes received a B.S. from the University of Florida and graduated with Honors from the Florida State University College of Law. He is licensed to practice in Florida.

Fee Schedule

Attorneys and professionals who would perform work for the Districts will bill at the hourly rates below.

Attorney	Title	Office	Hourly Rate	
Jonathan Johnson	Partner	Tallahassee	$333	
Lindsay Whelan	Partner	Tallahassee	$333	
Wes Haber	Partner	Tallahassee	$300	
Bennett Davenport	Senior Associate	Tallahassee	$263	

Conclusion

As mentioned previously, we represent community development districts throughout the State of Florida. We believe that our experience and resources allow us to represent our clients with a degree of professionalism and cost effectiveness that is unique to our firm. Please take a moment to further review our qualifications at www.kutakrock.com. We would be happy to talk with you about our qualifications and experience. Jonathan Johnson can be reached at 850.692.7301. We look forward to hearing from you.

A reference list of Florida Special District Representation is in the Appendix.

Appendix: Florida Special District Representations

Florida Special District Representations By County
Kutak Rock represents more than 340 special districts throughout Florida

	Alachua	
Finley Woods	Alachua	
Parker Road	Alachua	
Springhills North CDD	Alachua	
Westone	Alachua	
	Bay	
Pier Park	Bay	
Sweetbay Commercial 1	Bay	
Sweetbay Commercial 2	Bay	
Sweetbay Residential 1	Bay	
Sweetbay Residential 2	Bay	
Sweetbay Residential 3	Bay	
Sweetbay Residential 4	Bay	
Sweetbay Residential 5	Bay	
Sweetbay Residential 6	Bay	
Sweetbay Residential 7	Bay	
	Brevard	
Cypress Bay West CDD	Brevard	
Emerald Lakes	Brevard	
Heritage Isle at Viera	Brevard	
Malabar Springs CDD	Brevard	
Windward Preserve	Brevard	
	Brevard/Volusia	
Deering Park Stewardship	Brevard/Volusia	
	Broward	
Hillcrest	Broward	
	Charlotte	
Firelight East	Charlotte	
Harbor Village CDD	Charlotte	
Island Lake Estates CDD	Charlotte	
North Loop	Charlotte	
Starling	Charlotte	
West Port CDD	Charlotte	
	Charlotte/Lee	
Babcock Ranch	Charlotte/Lee	
	Citrus	
Crystal Ridge	Citrus	
	Clay	
Armstrong	Clay	
Cross Creek North	Clay	
Double Branch	Clay	
Feed Mill	Clay	

Fleming Island Plantation	Clay	
Governors Park South	Clay	
Magnolia West	Clay	
Middle Village	Clay	
Pine Ridge Plantation	Clay	
Ridgewood Trails	Clay	
Rolling Hills	Clay	
Rookery	Clay	
Shadowlawn	Clay	
South Village	Clay	
Two Creeks	Clay	
Wilford Preserve	Clay	
	Collier	
Ave Maria Stewardship	Collier	
Big Cypress Stewardship	Collier	
Brightshore	Collier	
Enbrook CDD	Collier	
Fronterra	Collier	
Orange Blossom Groves	Collier	
Orange Blossom Ranch	Collier	
Quarry	Collier	
Talis Park	Collier	
Tamarindo CDD	Collier	
Terreno	Collier	
Winding Cypress	Collier	
	Collier/Lee	
Babcock Ranch	Collier/Lee	
	Desoto	
Cayman Lakes	Desoto	
	Duval	
Acree	Duval	
Alta Lakes	Duval	
Arbors	Duval	
Bainebridge	Duval	
Bartram Springs	Duval	
Beach	Duval	
Boggy Branch	Duval	
Cedar Pointe	Duval	
Cope's Landing	Duval	
Cypress Bluff	Duval	
Darby	Duval	
District	Duval	

Ryals Creek	Duval	
Kings Creek I	Duval	
Seaton Creek Reserve	Duval	
Trails	Duval	
Bartram Park	Duval	
	Duval and St. Johns	
Tolomato	Duval and St. Johns	
	Flagler	
Palm Coast 145	Flagler	
Radiance CDD	Flagler	
Seminole Palms CDD	Flagler	
Tomoka	Flagler	
Deer Run	Flagler	
	Glades	
Lakefront Estates	Glades	
	Hernando	
Benton Hills CDD	Hernando	
Cabot Citrus Farms	Hernando	
Caldera	Hernando	
Springside	Hernando	
	Hillsborough	
Belmont	Hillsborough	
Belmont II	Hillsborough	
Boyette Park	Hillsborough	
Encore	Hillsborough	
KBar Ranch III	Hillsborough	
Magnolia Park	Hillsborough	
Mangrove Point & Mangrove Manor CDD	Hillsborough	
MTERC	Hillsborough	
Simmons Village North	Hillsborough	
South Shore Corporate Park Industrial	Hillsborough	
Spring Lake	Hillsborough	
Stonebrier	Hillsborough	
Triple Creek	Hillsborough	
Varrea North	Hillsborough	
Varrea South CDD	Hillsborough	
Villages of Bloomingdale	Hillsborough	
Water Street Tampa Improvement	Hillsborough	
Waterset South	Hillsborough	
Wynnmere West	Hillsborough	
	Indian River	
Fellsmere Water Control District	Indian River	

LP CDD	Indian River	
	Lake	
Arbor Park Phase 1	Lake	
Avalon Groves CDD	Lake	
Bellaviva at Whispering Hills	Lake	
County Road 33	Lake	
Cresswind Lake Harris CDD	Lake	
Cypress Reserve	Lake	
Dewey Robbins	Lake	
Enclave at Lake Geneva	Lake	
Esplanade at McKinnon Groves	Lake	
Estates at Cherry Lake	Lake	
Founders Ridge	Lake	
Hammock Oaks CDD	Lake	
Hicks Ditch	Lake	
Lake Emma	Lake	
Lake Harris	Lake	
Olympus	Lake	
Orange Bend	Lake	
Parkside Trails	Lake	
Sorrento Pines CDD	Lake	
Sugarloaf	Lake	
Tara Oaks CDD	Lake	
Windsor Cay	Lake	
	Lee	
Arborwood	Lee	
Blue Lake	Lee	
CC	Lee	
CFM	Lee	
Coral Bay of Lee County CDD	Lee	
Corkscrew Crossing	Lee	
Del Webb Oak Creek	Lee	
East Bonita Beach	Lee	
Esplanade Lake Club	Lee	
Moody River Estates	Lee	
Portico	Lee	
Saltleaf	Lee	
Stonewater CDD	Lee	
Verandah East	Lee	
Verandah West	Lee	
Villagewalk of Bonita Springs	Lee	
WildBlue	Lee	

	Leon	
Capital Region	Leon	
	Manatee	
Artisan Lakes CDD	Manatee	
Artisan Lakes East CDD	Manatee	
Aviary at Rutland Ranch CDD	Manatee	
Brookstone	Manatee	
Coddington CDD	Manatee	
Del Webb Sunchase	Manatee	
DW BayView CDD	Manatee	
Eagle Pointe CDD	Manatee	
East River Ranch Stewardship	Manatee	
Evergreen	Manatee	
Firethorn	Manatee	
Heritage Harbour Market Place	Manatee	
Lake Flores CDD	Manatee	
Mandarin Groves CDD	Manatee	
Newport Isles CDD	Manatee	
North River Ranch Improvement Stewardship	Manatee	
Northlake Stewardship District	Manatee	
Paddocks	Manatee	
Rye Crossing CDD	Manatee	
Rye Ranch CDD	Manatee	
Saltmeadows CDD	Manatee	
Sanctuary Cove	Manatee	
Southpointe of Manatee County	Manatee	
Summer Woods CDD	Manatee	
Water's Edge	Manatee	
Willow Hammock	Manatee	
Willows	Manatee	
Woodland Preserve	Manatee	
	Manatee/Sarasota	
Lakewood Ranch Stewardship	Manatee/Sarasota	
	Marion	
Bellehaven	Marion	
Ocala Preserve CDD	Marion	
Ridge at Heath Brook CDD	Marion	
Winding Oaks	Marion	
	Martin	
Newfield	Martin	
Terra Lago	Martin	
Waterside CDD	Martin	

	Miami-Dade	
Coconut Cay	Miami-Dade	
Coronado	Miami-Dade	
Parker Pointe	Miami-Dade	
	Nassau	
Amelia National	Nassau	
East Nassau Stewardship	Nassau	
Liberty Cove	Nassau	
River Glen	Nassau	
Three Rivers	Nassau	
	Okaloosa	
Independence	Okaloosa	
	Orange	
Boggy Creek	Orange	
Falcon Trace	Orange	
FRERC	Orange	
Golden Gem	Orange	
Greeneway	Orange	
Grove Resort	Orange	
Kelly Park CDD	Orange	
Midtown	Orange	
Myrtle Creek	Orange	
Poitras East	Orange	
Ridge at Apopka CDD	Orange	
Riverwalk	Orange	
Shingle Creek Transit and Utility	Orange	
Urban Orlando	Orange	
Westwood/OCC	Orange	
	Osceola	
Brighton Lakes	Osceola	
Buena Lago CDD	Osceola	
Center Lake Ranch West CDD	Osceola	
Edgewater East	Osceola	
Edgewater West	Osceola	
Enterprise	Osceola	
Everest GMR	Osceola	
GIR East	Osceola	
Gramercy Farms	Osceola	
Ham Brown Reserve CDD	Osceola	
Harmony	Osceola	
Harmony West CDD	Osceola	
Lake Lizzie	Osceola	

Live Oak Lake	Osceola	
Osceola Chain of Lakes	Osceola	
Osceola Village Center	Osceola	
Ovation	Osceola	
Roan Bridge	Osceola	
Sunbridge Stewardship	Osceola	
Tapestry	Osceola	
Town of Kindred	Osceola	
Town of Kindred II	Osceola	
Visions at Orlando West	Osceola	
Windsor at Westside	Osceola	
	Palm Beach	
Gulfstream Polo	Palm Beach	
Hamal	Palm Beach	
	Pasco	
Avalon Park West CDD	Pasco	
Bexley	Pasco	
Bridgewater at Wesley Chapel	Pasco	
Deerbrook CDD	Pasco	
Del Webb Bexley	Pasco	
Del Webb River Reserve	Pasco	
Dupree Lakes	Pasco	
Estancia at Wiregrass	Pasco	
Hidden Creek North	Pasco	
Hope Innovation District	Pasco	
Long Lake Ranch	Pasco	
Palmetto Ridge CDD	Pasco	
Parkview at Long Lake Ranch	Pasco	
Pasadena Ridge	Pasco	
River Landing CDD	Pasco	
Riverwood Estates	Pasco	
Summerstone CDD	Pasco	
Towns at Woodsdale	Pasco	
TSR	Pasco	
Two Ridges	Pasco	
Vida’s Way	Pasco	
Westwood of Pasco	Pasco	
Whispering Pines CDD	Pasco	
Wiregrass	Pasco	
Wiregrass II	Pasco	
Woodcreek CDD	Pasco	

	Polk	
Clear Springs Stewardship	Polk	
Cypress Creek Reserve	Polk	
Fox Branch Ranch CDD	Polk	
Groves at Lake Marion	Polk	
Harmony on Lake Eloise CDD	Polk	
Hartford Terrace	Polk	
Hawthorne Mill North CDD	Polk	
Horseshoe Creek	Polk	
Lake Ashton II	Polk	
Lowery Hills	Polk	
Peace Crossing	Polk	
Reserve at Van Oaks CDD	Polk	
Sandmine Road	Polk	
Silverlake CDD	Polk	
Springs at Lake Alfred CDD	Polk	
Stuart Crossing CDD	Polk	
	Polk/Osceola	
Westview South CDD	Polk/Osceola	
	Santa Rosa	
Parkland	Santa Rosa	
	Sarasota	
Central Parc	Sarasota	
Gracewater Sarasota	Sarasota	
Lakeside Plantation	Sarasota	
LT Ranch CDD	Sarasota	
Myakka Ranch	Sarasota	
Sarasota National	Sarasota	
Three Rivers Stewardship	Sarasota	
West Villages Improvement	Sarasota	
	Seminole	
Dovera	Seminole	
	St. Johns	
Aberdeen	St. Johns	
Bannon Lakes	St. Johns	
Brandy Creek	St. Johns	
Bridgewater North	St. Johns	
Cordova Palms	St. Johns	
DP1	St. Johns	
Durbin Crossing	St. Johns	
Elevation Pointe	St. Johns	
Entrada	St. Johns	
Glen St. Johns	St. Johns	
Grand Oaks	St. Johns	

Greenbriar	St. Johns	
Heritage Landing	St. Johns	
Heritage Park	St. Johns	
Isles of Bartram Park	St. Johns	
Longleaf Pine	St. Johns	
Madeira	St. Johns	
Marshall Creek	St. Johns	
Meadow View at Twin Creeks CDD	St. Johns	
Parkland Preserve CDD	St. Johns	
Sampson Creek	St. Johns	
Six Mile Creek	St. Johns	
Southaven	St. Johns	
St. Augustine Lakes	St. Johns	
Stillwater	St. Johns	
Trout Creek	St. Johns	
World Commerce	St. Johns	
Entrada	St. Johns	
	St. Lucie	
Bedner Farms	St. Lucie	
Creekside	St. Lucie	
Koa Bay	St. Lucie	
LTC Ranch West Residential	St. Lucie	
Preserve at Savannah Lakes CDD	St. Lucie	
Silver Oaks CDD	St. Lucie	
Solaeris CDD	St. Lucie	
Sundance	St. Lucie	
Sunrise	St. Lucie	
Veranda	St. Lucie	
Veranda CDD II	St. Lucie	
	Sumter	
Beaumont CDD	Sumter	
Twisted Oaks Pointe CDD	Sumter	
Village CDD No. 7	Sumter	
	Volusia	
Cresswind DeLand	Volusia	
Indigo	Volusia	
Kepler Road	Volusia	
Ormond Crossings West	Volusia	
Pioneer	Volusia	
Waypointe	Volusia	
	Walton	
Hammock Bay	Walton	
Magnolia Creek	Walton	
NatureWalk	Walton	

Somerset	Walton	
	Washington	
Sunny Hills Units 12-15 Dependent District	Washington	

Southern Grove Community Development Districts #1-10

Financial Report Fiscal Year 2024/2025
October 1, 2024 - June 30, 2025

FINANCIAL REPORT
SOUTHERN GROVE COMMUNITY DEVELOPMENT DISTRICTS #1-10 RECAP FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - JUNE 30, 2025

	FISCAL YEAR
2024/2025		FISCAL YEAR
10/01/24 - 06/30/25	
% Of			
	FINAL BUDGET		ACTUALS	Budget			
REVENUES										

ON-ROLL ASSESSMENTS - DEBT (Combined)		3,259,002		3,245,291		100%		
BOND PREPAYMENTS		0		128,464		0%		
ON-ROLL ASSESSMENTS - Administrative		749,202		735,406		98%		
ON-ROLL ASSESSMENTS - Maintenance		1,490,572		1,463,124		98%		
OTHER INCOME (Eng Rev, Interest, Application		110,000		514,017		467%		
STORMWATER		1,000,000		1,350,792		135%		

Total Revenues	$	6,608,775		$	7,437,093			113%		

EXPENDITURES - ADMIN								

ARBITRAGE FEE		6,500		650		10%		
AUDIT		60,000		0		0%		
DISSEMINATION AGENT		4,000		0		0%		
DISTRICT COUNSEL		60,000		68,849		115%		
MANAGEMENT		74,216		55,662		75%		
CONSULTING FEE		0		1,375		0%		
ASSESSMENT ROLL		6,000		0		0%		
TIF/SAD REBATE ANALYSIS		110,000		80,160		73%		
DUES, LICENSES & FEES		1,750		1,750		100%		
ENGINEERING		175,000		249,469		143%		
GENERAL INSURANCE		65,000		61,009		94%		
WEB SITE MAINTENANCE		7,500		5,375		72%		
LEGAL ADVERTISING		5,300		670		13%		
TRAVEL AND PER DIEM		600		202		34%		
OFFICE SUPPLIES		1,400		1,269		91%		
OFFICE RENT		22,000		13,391		61%		
POSTAGE & SHIPPING		1,000		625		63%		
COPIES		2,500		0		0%		
SUPERVISOR FEES		24,000		0		0%		
CONTINGENCY ADMIN		50,000		24,122		48%		
CONTINUING DISCLOSURE		0		0		0%		
TRUSTEE SERVICES		12,500		21,016		168%		
TOTAL ADMIN EXPENSES		689,266		585,594		85%		

EXPENDITURES - MAINT								

AQUATIC MAINTENANCE		100,000		105,006		105%		
BULDING MAINTENANCE		200,000		0		0%		
COMMUNITY AREA MAINTENANCE		75,000		56,973		76%		
TIM OPERATIONS		750,000		0		0%		
CONTINGENCY		150,000		0		0%		
DEVELOPMENT COORDINATOR		32,411		24,308		75%		
ELECTRIC		25,000		815		3%		
ENGINEERING - MAINT.		175,000		0		0%		
FIELD MANAGEMENT		75,000		56,250		75%		
FOUNTAIN MAINTENANCE & CHEMICALS		4,000		2,880		72%		
IRRIGATION PARTS & REPAIRS		20,000		6,680		33%		
IRRIGATION WATER		2,000		0		0%		
LANDSCAPE MAINTENANCE		331,000		318,261		96%		
SIDEWALK CLEANING AND REPAIR		30,000		22,500		75%		
SIGNAGE		10,000		225		2%		
STORMWATER MAINTENANCE		431,915		238,345		55%		
STREETLIGHT MAINTENANCE AND REPAIR		20,000		232,940		1165%		
TREE/PLANT REPLACEMENT & TRIM		50,000		0		0%		
TOTAL MAINTENANCE EXPENSES		2,481,326		1,065,183		43%		

Total Expenditures	
$	
3,170,592	
$	
1,650,776		
52%		

								
EXCESS / (SHORTFALL)	$	3,438,184		$	5,786,317			168%		

PAYMENT TO TRUSTEE		
(2,998,282)		
(3,014,067)		
101%		
PREPAYMENTS TO TRUSTEE		-		(128,464)				
CAPITAL OUTLAY		-		(85,910)				

BALANCE	$	439,902		$	2,557,876					

COUNTY APPRAISER & TAX COLLECTOR FEE		(219,951)		(214,772)		98%		
DISCOUNTS FOR EARLY PAYMENTS		(219,951)		(200,180)		91%		

NET EXCESS / (SHORTFALL)	$	-		$	2,142,923				

11:42 AM	Southern Grove CDD 1
07/29/25	Balance Sheet
Accrual Basis	As of June 30, 2025

ASSETS
Current Assets Checking/Savings

Jun 30, 25

01-1000 · Valley National 1068	4,434,846.72	
01-1001 · Valley Bank-Special Bond Acct	2,178,332.98	
1072 · Bill.com Money Out Clearing	-6,000.01	
Total Checking/Savings	6,607,179.69	
Accounts Receivable
01-1200 · Accounts Receivable	
251,547.80	
Total Accounts Receivable	251,547.80	
Total Current Assets	6,858,727.49	
Other Assets
01-8122 · A/R St Lucie County Excess Fees	
-2,978.00	
Total Other Assets	-2,978.00	
TOTAL ASSETS	6,855,749.49	
LIABILITIES & EQUITY		

Liabilities
Current Liabilities Accounts Payable
01-2020 · Accounts Payable	104,558.74

Total Accounts Payable	104,558.74
Other Current Liabilities
01-2024	· Due To Other Gov Units-Fishkind	750.02	
01-2025	· Deposits - Engr Deposit	33,893.55	
01-2026	· Deferred Revenue - SAD/TIF	65,640.88	
01-2027	· Due to CDD2	79,683.04	
01-2028	· Due to CDD3	74,119.34	
01-2029	· Due to CDD4	154,314.14	
01-2030	· Due to CDD5	1,784,881.04	
01-2031	· Due to CDD6	84,689.73	
01-2032	· Due to CDD7	68,167.46	
01-2033	· Due to CDD8	61,621.67	
01-2034	· Due to CDD9	35,024.31	
01-2035	· Due to CDD10	62,571.93	
01-2051	· AP Other - Future Bonds	963,719.38	
Total Other Current Liabilities	3,469,076.49	
Total Current Liabilities	3,573,635.23	
Total Liabilities	3,573,635.23	
Equity
30000 · Opening Balance Equity	
206,446.32	
99-9999 · Retained Earnings	932,744.77	
Net Income	2,142,923.17	
Total Equity	3,282,114.26	
TOTAL LIABILITIES & EQUITY	6,855,749.49	

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