Palm Glades	
Community Development District	

Unaudited Financial Reporting	
April 30, 2026	

Table of Contents

1-2

3-5

6

7

8

9

10

11

12

13

14-16

17-19

20-21

	Balance Sheet

	General Fund

	Capital Reserve Fund

	Debt Service Fund Series 2016

	Debt Service Fund Series 2017

	Debt Service Fund Series 2018A1&A2

	Debt Service Fund Series 2020

	Debt Service Fund Series 2021

	Capital Project Fund Series 2018

	Capital Project Fund Series 2021

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Palm Glades	
Community Development District	
Combined Balance Sheet	
April 30, 2026	

Assets:	
Cash:	
Operating Account	
Capital Reserve	

	
$	5,414	
-	

	
$	-	
-	

	
$	-	
25,556	

	
$	-	
-	

	
$	5,414	
25,556	

Investments:	
State Board of Administration (SBA)	

Series 2016	
Reserve	
Revenue	
Interest	
Sinking	
Principal	
Series 2017	
Reserve	
Revenue	
Interest	
Sinking	
Series 2018A1	
Reserve	
Interest	
Revenue	
Principal	
Series 2018A2	
Reserve	
Interest	
Principal	
Sinking	
Acq. & Construction - Series 2018A1	
Series 2020	
Reserve	
Interest	
Revenue	
Sinking	
Series 2021	
Reserve	
Interest	
Revenue	
Sinking	
Acq. & Construction - Series 2021	
Deposits	

1,481,933	-	602,650	-	2,084,582

-	
-	
-	
-	
-	

-	
-	
-	
-	
-	

-	
-	
-	
-	
-	

556,427	
667,552	
152,081	
580,000	
72	

556,427
667,552
152,081
580,000
72

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

125,461	
299,398	
179,050	
375,000	

125,461
299,398
179,050
375,000

-	
-	
-	
-	

-	
-	
-	
-	

-	
-	
-	
-	

337,370	
164,183	
648,638	
6	
-	
32,285	
42,534	
72	
13	
2,954	

337,370
164,183
648,638

32,285	
42,534	
72	
13	
-	

-	
-	
-	
-	
-	

-	
-	
-	
-	
2,954	

6

-	
-	
-	

-

-	
-	
-	
-	

30,027	
15,300	
35,046	
20,000	

-	
-	
-	
-	

-	
-	
-	
-	

30,027	
15,300	
35,046	
20,000	

-	
-	
-	
-	
-	
6,874	

3,532	
3	
37,824	
4	
-	
-	

-	
-	
-	
-	
-	
-	

-	
-	
-	
-	
92	
-	

3,532	
3	
37,824	
4	
92	
6,874	

Total Assets	$ 1,494,220	$ 4,301,877	$	628,205	$	3,046	$	6,427,349	

Liabilities:	
Accounts Payable	
Retainage Payable - Landscape	

$	77,590	
2,144	

$	22,250	
-	

$	-	
-	

$	99,840	
2,144	

-
-

Total Liabilities	$	79,856	$	-	$	22,250	$	-	$	102,106	

Fund Balance:	
Nonspendable:	
Deposits	
Restricted for:	
Debt Service	
Capital Project	
Assigned for:	
Capital Reserve Fund	
Unassigned	

$	6,874	$

-
-

-	
1,407,491	

-	$	-	$	-	$

4,301,877	
-	

-	
-	

-	
3,046	

605,955	
-	

-	
-	

-
-

6,874

4,301,877	
3,046	

605,955	
1,407,491	

Palm Glades	
Community Development District	
Combined Balance Sheet	
April 30, 2026	

Total Fund Balances	$ 1,414,364	$ 4,301,877	$	605,955	$	3,046	$	6,325,243	

Total Liabilities & Fund Balance	$  1,494,220	$  4,301,877	$	628,205	$	3,046	$	6,427,349	

Palm Glades	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues:		
Special Assessments - Tax Roll	$	2,585,061	
Interest Income	42,500	
Guess Passes	-	
Party Rental Fees	13,000	
Non-Residential Memberships	-	
Key Card/Replacements	-	
Landscape Replacement Damage	-	
Resident Events	-	

	
$  2,585,061	
24,792	
-	
7,583	
-	
-	
-	
-	

	
$  2,551,689	
30,623	
230	
6,955	
11,040	
1,020	
1,624	
94	

	
$	(33,372)	
5,832	
230	
(628)	
11,040	
1,020	
1,624	
94	

Total Revenues	$  2,640,561	$ 2,617,436	$2,604,060	$	(13,376)	
Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	7,000	$	6,400	$	600	
PR-FICA	918	536	490	46	
Engineering	10,000	5,833	22,745	(16,912)	
Attorney	45,000	26,250	28,769	(2,519)	
Annual Audit	7,300	4,900	4,900	-	
Assessment Administration	2,000	2,000	2,000	-	
Arbitrage Rebate	2,400	-	-	-	
Dissemination Agent	2,750	1,604	1,604	(0)	
Trustee Fees	24,000	11,000	11,000	-	
Management Fees	55,702	32,493	32,493	(0)	
Website Maintenance	3,300	1,925	1,925	-	
Telephone	100	58	-	58	
Postage & Delivery	1,000	583	643	(59)	
Insurance General Liability	11,530	11,530	11,568	(38)	
Printing & Binding	2,170	1,266	165	1,100	
Legal Advertising	2,600	1,517	-	1,517	
Other Current Charges	1,050	613	412	201	
Office Supplies	260	152	10	142	
Dues, Licenses & Subscriptions	175	175	175	-	
Capital Outlay	250	146	-	146	
Total General & Administrative	$	184,505	$	109,580	$	125,298	$	(15,718)	

Palm Glades	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Operations & Maintenance

Field Expenditures		
Landscape Maintenance	$	200,435	
Porter Service	79,560	
Mulch	65,050	
Tree Trimming & Palm Pruning	39,000	
Landscape Fertilization and Pest Control	43,870	
Annuals	15,000	
Plants Replacement	50,000	
Irrigation System	23,940	
Irrigation Repairs	30,000	
Electricity	40,000	
Refuse	18,500	
Entrance Maintenance & Repairs	29,000	
Janitorial Supplies	4,200	
Lake Maintenance	13,500	
Lake Debris Removal	3,600	
Cleaning of Drainage System	22,000	
Pressure Cleaning - Sidewalk	20,000	
Field Management	25,054	
Security Services	661,128	
Holiday Decorations	45,000	
Sidewalk Repairs	50,000	
Contingency	60,000	
Capital Reserves	157,325	

$	116,920	
46,410	
37,946	
34,045	
25,591	
8,750	
29,167	
13,965	
17,500	
23,333	
10,792	
16,917	
2,450	
7,875	
2,100	
12,833	
20,000	
14,615	
385,658	
39,865	
29,167	
35,000	
157,325	

$	95,445	
39,780	
35,938	
34,045	
21,779	
4,700	
42,129	
11,400	
20,400	
22,647	
12,036	
10,265	
-	
5,320	
-	
5,500	
20,650	
14,615	
319,336	
39,865	
25,100	
77,168	
157,325	

$	21,475	
6,630	
2,008	
-	
3,812	
4,050	
(12,962)	
2,565	
(2,900)	
686	
(1,244)	
6,652	
2,450	
2,555	
2,100	
7,333	
(650)	
(0)	
66,322	
-	
4,067	
(42,168)	
-	

Subtotal Field Expenditures	$  1,696,162	$ 1,088,223	$ 1,015,442	$	72,781	

Clubhouse Expenditures		
Access Control (cards, systems, cameras maint.)	$	5,000	
Air Conditioning Maintenance	7,000	
Basketball Court Repairs and Maintenance	10,000	
Cable & Internet Service	5,000	
IT Services	2,500	
Circuit Training Equipment Maintenance	6,350	
Sauna Equipment Maintenance	3,500	
Electricity	51,000	
Fire Alarm & Building Alarm Monitoring	8,000	
Gazebo and Trellis Repairs and Maintenance	11,000	
Holiday Decorations	14,100	
Insurance	69,300	
Flood Insurance	14,000	
Irrigation Repairs and Maintenance	5,000	
Janitorial	72,000	
Janitorial Supplies	5,200	
Landscape Maintenance	30,540	
Landscape Replacement (Includes Mulching)	26,176	
Management Fees	260,000	
Office Equipment Maintenance	9,000	
Office Supplies/Clubhouse Supplies	18,000	
Pest Control - Exterior	8,300	

$	2,917	
4,083	
5,833	
2,917	
1,458	
3,704	
2,042	
29,750	
4,667	
6,417	
11,395	
63,194	
12,515	
2,917	
42,000	
3,033	
17,815	
26,176	
151,667	
5,250	
10,500	
4,842	

$	4,609	
915	
7,950	
3,059	
1,668	
4,636	
225	
25,494	
2,322	
-	
11,395	
63,194	
12,515	
-	
42,200	
1,894	
13,720	
50,390	
164,052	
-	
13,810	
641	

$	(1,692)	
3,168	
(2,117)	
(143)	
(209)	
(931)	
1,817	
4,256	
2,345	
6,417	
-	
-	
-	
2,917	
(200)	
1,139	
4,095	
(24,214)	
(12,385)	
5,250	
(3,310)	
4,201	

Palm Glades	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Clubhouse Expenditures (continued)		
Pest Control - Interior	$	3,500	
Pool, Spa and Waterpark Maintenance	45,000	
Pool, Spa and Waterpark Repairs	32,500	
Printing & Postage	2,400	
Property Taxes	500	
Repairs/Maintenance & Supplies (General)	50,000	
Residential Social Expenses	70,000	
Security	76,545	
Telephone	900	
Trash Collection/Recycling	6,500	
Water & Sewer	8,000	
Window Cleaning/Pressure Cleaning	4,000	
Contingency	31,783	

	
$	2,042	
26,250	
18,958	
1,400	
292	
29,167	
40,833	
44,651	
525	
3,792	
4,667	
2,333	
18,540	

	
$	1,139	
26,530	
65,504	
-	
793	
16,324	
53,986	
54,876	
709	
-	
5,351	
-	
83,145	

	
902	
(280)	
(46,546)	
1,400	
(501)	
12,842	
(13,153)	
(10,225)	
(184)	
3,792	
1,503	
2,333	
(64,605)	

Subtotal Clubhouse Expenditures	$	972,594	$	608,541	$	733,047	$  (122,318)	

Total Operations & Maintenance	$  2,668,756	$ 1,696,763	$ 1,748,489	$	(49,538)	

Total Expenditures	$  2,853,261	$ 1,806,343	$ 1,873,787	$	(65,256)	

Excess (Deficiency) of Revenues over Expenditures	$	(212,700)	$	811,093	$	730,273	$	(78,632)	

Net Change in Fund Balance	$	(212,700)	$	811,093	$	730,273	$	(78,632)	
	
Fund Balance - Beginning	$	212,700		$	684,091		
	
Fund Balance - Ending	$	0		$  1,414,364		

Palm Glades	
Community Development District	
Capital Reserve Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/26	Thru 04/30/26	Variance	

Revenues		
Capital Reserve Contributions	$	157,325	
Interest Income	5,000	

$	157,325	
5,000	

$	157,325	
12,226	

$	-	
7,226	

Total Revenues	$	162,325	$	162,325	$	169,551	$	7,226	
Expenditures:		
Capital Outlay	$	-	$	-	$	44,500	$	(44,500)	
Bank Charges	500	292	$	414	(122)	
Total Expenditures	$	500	$	292	$	44,914	$	(44,622)	

Excess (Deficiency) of Revenues over Expenditures	$	161,825	$	124,637	

Net Change in Fund Balance	$	161,825	$	-	$	124,637	$	(44,622)	
				
Fund Balance - Beginning	$	476,787		$	481,318	
				
Fund Balance - Ending	$	638,612		$	605,955	

Palm Glades	
Community Development District	
Debt Service Fund Series 2016	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/26	Thru 04/30/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$  899,599	
Interest Income	15,000	

$	899,599	
8,750	

$  885,324	
32,077	

$	(14,275)	
23,327	

Total Revenues	$  914,599	$	908,349	$  917,401	$	9,052	
Expenditures:		
Interest Expense - 11/1	$  152,081	$	152,081	$  152,081	$	-	
Principal Expense - 5/1	580,000	-	-	-	
Interest Expense - 5/1	152,081	-		-	
Total Expenditures	$  884,163	$	152,081	$  152,081	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	30,436	$	756,267	$  765,319	$	9,052	

Net Change in Fund Balance	$	30,436	$	756,267	$  765,319	$	9,052	
		
Fund Balance - Beginning	$  685,776	$ 1,190,813	
		
Fund Balance - Ending	$  716,212	$ 1,956,132	

Palm Glades	
Community Development District	
Debt Service Fund Series 2017	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues:		
Special Assessments - Tax Roll	$  727,253	
Interest Income	10,000	

	
$	727,253	
10,000	

	
$  720,031	
13,230	

	
$	(7,221)	
3,230	

Total Revenues	$  737,253	$	737,253	$  733,261	$	(3,992)	
Expenditures:		
Interest Expense - 11/1	$  179,050	$	179,050	$  179,050	$	-	
Principal Expense - 5/1	375,000	-	-	-	
Interest Expense - 5/1	179,050	-	-	-	
Total Expenditures	$  733,100	$	179,050	$  179,050	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	4,153	$	558,203	$  554,211	$	(3,992)	

Net Change in Fund Balance	$	4,153	$	558,203	$  554,211	$	(3,992)	
		
Fund Balance - Beginning	$  278,235	$  424,698	
		
Fund Balance - Ending	$  282,388	$  978,909	

Palm Glades	
Community Development District	
Debt Service Fund Series 2018A-1 & A-2	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues:		
Special Assessments - Tax Roll	$  682,304	
Interest Income	20,000	

	
$	682,304	
11,667	

	
$  673,353	
21,152	

	
$	(8,951)	
9,485	

Total Revenues	$  702,304	$	693,971	$  694,505	$	534	
Expenditures:		
Series 2018A1		
Interest Expense - 11/1	$  167,945	$	167,945	$  167,945	$	-	
Principal Expense - 11/1	215,000	215,000	215,000	-	
Interest Expense - 5/1	164,183	-	-	-	

Series 2018A2		
Interest Expense - 11/1	43,434	43,434	43,434	-	
Principal Expense - 11/1	40,000	40,000	40,000	-	
Interest Expense - 5/1	42,534	-	-	-	
Total Expenditures	$  673,096	$	466,379	$  466,379	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	29,208	$	227,591	$  228,125	$	534	

Net Change in Fund Balance	$	29,208	$	227,591	$  228,125	$	534	
		
Fund Balance - Beginning	$  634,459	$  996,975	
		
Fund Balance - Ending	$  663,667	$ 1,225,100	

Palm Glades	
Community Development District	
Debt Service Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues:		
Special Assessments - Tax Roll	$	51,000	
Interest Income	1,000	

	
$	51,000	
1,000	

	
$	50,494	
1,631	

	
$	(506)	
631	

Total Revenues	$	52,000	$	52,000	$	52,125	$	125	

Expenditures:		
Interest Expense - 11/1	$	15,300	$	15,300	$	15,300	$	-	
Principal Expense - 5/1	20,000	-	-	-	
Interest Expense - 5/1	15,300	-	-	-	
Total Expenditures	$	50,600	$	15,300	$	15,300	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	1,400	$	36,700	$	36,825	$	125	

Net Change in Fund Balance	$	1,400	$	36,700	$	36,825	$	125	
		
Fund Balance - Beginning	$	34,884	$	63,548	
		
Fund Balance - Ending	$	36,284	$  100,373	

Palm Glades	
Community Development District	
Debt Service Fund Series 2021	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues:		
Special Assessments - Tax Roll	$	30,769	
Interest Income	500	

	
$	30,769	
500	

	
$	30,463	
752	

	
$	(306)	
252	

Total Revenues	$	31,269	$	31,269	$	31,216	$	(53)	

Expenditures:		
Interest Expense - 12/15	$	8,836	$	8,836	$	8,836	$	-	
Principal Expense - 12/15	13,000	13,000	13,000	-	
Interest Expense - 6/15	8,693	-	-	-	
Total Expenditures	$	30,530	$	21,836	$	21,836	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	739	$	9,433	$	9,380	$	(53)	

Net Change in Fund Balance	$	739	$	9,433	$	9,380	$	(53)	
		
Fund Balance - Beginning	$	28,487	$	31,983	
		
Fund Balance - Ending	$	29,226	$	41,363	

Palm Glades	
Community Development District	
Capital Projects Fund Series 2018A-1 & A-2	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues		
Interest Income	$	-	

$	-	$	64	$	64

Total Revenues	$	-	$	-	$	64	$	64	
Expenditures:		
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	64	$	64	

Net Change in Fund Balance	$	-	$	64	
		
Fund Balance - Beginning	$	-	$	2,891	
		
Fund Balance - Ending	$	-	$	2,954	

Palm Glades	
Community Development District	
Capital Projects Fund Series 2021	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Revenues		
Interest Income	$	-	

$	-	$	2	$	2

Total Revenues	$	-	$	-	$	2	$	2	
Expenditures:		
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	2	$	2	

Net Change in Fund Balance	$	-	$	2	
		
Fund Balance - Beginning	$	-	$	90	
		
Fund Balance - Ending	$	-	$	92	

Palm Glades	
Community Development District	
Month to Month	

Revenues:														
Special Assessments - Tax Roll	$	-	$  205,808	$ 2,198,701	$	41,964	$	25,026	$	17,757	$	62,433	$	-	$	-	$	-	$	-	$	-	$	2,551,689	
Interest Income	2,091	1,574	2,992	7,208	6,211	5,698	4,849	-	-	-	-	-	30,623	
Guess Passes	50	-	-	-	-	50	130	-	-	-	-	-	230	
Party Rental Fees	695	-	-	2,525	-	3,340	395	-	-	-	-	-	6,955	
Non-Residential Memberships	8,280	1,380	-	-	-	-	1,380	-	-	-	-	-	11,040	
Miscellaneous	-	-	-	-	-	-	785	-	-	-	-	-	785	
Key Card/Replacements	170	90	-	230	120	100	310	-	-	-	-	-	1,020	
Landscape Replacement Damage	-	393	-	-	-	300	932	-	-	-	-	-	1,624	
Resident Events	94	-	-	-	-	-	-	-	-	-	-	-	94	

Total Revenues	$  11,380	$ 209,245	$ 2,201,693	$  51,927	$  31,357	$  27,245	$	71,214	$	-	$	-	$	-	$	-	$	-	$  2,604,060	
Expenditures:										
General & Administrative:										
Supervisor Fees	$	1,000	$	1,000	$	1,000	$	1,000	$	800	$	800	$	800	$	-	$	-	$	-	$	-	$	-	$	6,400	
PR-FICA	77	77	77	77	61	61		61	-	-	-	-	-	490	
Engineering	2,925	17,500	2,200	-	120	-	.		-	-	-	-	-	22,745	
Attorney	9,980	4,150	3,163	3,769	4,015	-		3,693	-	-	-	-	-	28,769	
Annual Audit	-	-	-	-	2,000	2,900		-	-	-	-	-	-	4,900	
Assessment Administration	2,000	-	-	-	-	-		-	-	-	-	-	-	2,000	
Arbitrage Rebate	-	-	-	-	-	-		-	-	-	-	-	-	-	
Dissemination Agent	229	229	229	229	229	229		229	-	-	-	-	-	1,604	
Trustee Fees	7,500	-	-	-	-	-		3,500	-	-	-	-	-	11,000	
Management Fees	4,642	4,642	4,642	4,642	4,642	4,642		4,642	-	-	-	-	-	32,493	
Website Maintenance	275	275	275	275	275	275		275	-	-	-	-	-	1,925	
Telephone	-	-	-	-	-	-		-	-	-	-	-	-	-	
Postage & Delivery	99	59	123	77	25	148		111	-	-	-	-	-	643	
Insurance General Liability	11,568	-	-	-	-	-		-	-	-	-	-	-	11,568	
Printing & Binding	75	66	6	0	3	10		6	-	-	-	-	-	165	
Legal Advertising	-	-	-	-	-	-		-	-	-	-	-	-	-	
Other Current Charges	109	66	23	-	16	93		105	-	-	-	-	-	412	
Office Supplies	5	5	-	-	-	-		0	-	-	-	-	-	10	
Dues, Licenses & Subscriptions	175	-	-	-	-	-		-	-	-	-	-	-	175	
Total General & Administrative	$  40,659	$  28,068	$	11,737	$  10,068	$  12,187	$	9,158	$	13,422	$	-  $	-  $	-  $	-  $	-  $	125,298	

Palm Glades	
Community Development District	
Month to Month	

Operations & Maintenance

Field Expenditures														
Landscape Maintenance	$	15,908	$	15,908	$	15,908	$	15,908	$	15,908	$	15,908	$	-	$	-	$	-	$	-	$	-	$	-	$	95,445	
Porter Service	5,967	7,956	5,967	5,967	7,956	5,967	-	-	-	-	-	-	39,780	
Mulch	-	32,040	-	-	3,898	-	-	-	-	-	-	-	35,938	
Tree Trimming & Palm Pruning	34,045	-	-	-	-	-	-	-	-	-	-	-	34,045	
Landscape Fertilization and Pest Control	3,630	3,630	3,630	3,630	3,630	3,630	-	-	-	-	-	-	21,779	
Annuals	-	4,700	-	-	-	-	-	-	-	-	-	-	4,700	
Plants Replacement	2,399	13,727	3,002	5,307	16,294	1,400	-	-	-	-	-	-	42,129	
Irrigation System	1,900	1,900	1,900	1,900	1,900	1,900	-	-	-	-	-	-	11,400	
Irrigation Repairs	3,125	3,165	-	5,160	3,320	3,300	2,330	-	-	-	-	-	20,400	
Electricity	3,027	3,037	3,284	3,456	3,482	3,142	3,218	-	-	-	-	-	22,647	
Refuse	1,577	1,734	1,760	1,734	1,734	1,734	1,760	-	-	-	-	-	12,036	
Entrance Maintenance & Repairs	1,640	-	-	6,750	1,875	-	-	-	-	-	-	-	10,265	
Janitorial Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lake Maintenance	785	785	750	750	750	750	750	-	-	-	-	-	5,320	
Lake Debris Removal	-	-	-	-	-	-	-	-	-	-	-	-	-	
Cleaning of Drainage System	-	-	-	5,500	-	-	-	-	-	-	-	-	5,500	
Pressure Cleaning - Sidewalk	-	-	20,650	-	-	-	-	-	-	-	-	-	20,650	
Field Management	2,088	2,088	2,088	2,088	2,088	2,088	2,088	-	-	-	-	-	14,615	
Security Services	42,099	42,335	65,281	42,257	42,389	42,298	42,677	-	-	-	-	-	319,336	
Holiday Decorations	-	-	39,865	-	-	-	-	-	-	-	-	-	39,865	
Sidewalk Repairs	-	-	-	1,950	-	-	23,150	-	-	-	-	-	25,100	
Contingency	9,772	1,679	3,910	7,361	43,699	4,397	6,350	-	-	-	-	-	77,168	
Capital Reserves	-	-	-	-	157,325	-	-	-	-	-	-	-	157,325	

Subtotal Field Expenditures	$ 127,961	$ 134,685	$  167,994	$ 109,717	$ 306,248	$  86,513	$  82,323	$	-	$	-	$	-	$	-	$	-	$  1,015,442	

Palm Glades	
Community Development District	
Month to Month	

Clubhouse Expenditures														
Access Control (cards, systems, cameras maint	$	1,133	$	831	$	135	$	135	$	2,105	$	135	$	135	$	-	$	-	$	-	$	-	$	-	$	4,609	
Air Conditioning Maintenance	-	-	-	915	-	-	-	-	-	-	-	-	915	
Basketball Court Repairs and Maintenance	-	-	7,950	-	-	-	-	-	-	-	-	-	7,950	
Cable & Internet Service	420	420	439	445	445	445	445	-	-	-	-	-	3,059	
IT Services	208	420	208	208	208	208	208	-	-	-	-	-	1,668	
Circuit Training Equipment Maintenance	-	210	1,677	150	1,103	1,496	-	-	-	-	-	-	4,636	
Sauna Equipment Maintenance	-	-	-	-	225	-	-	-	-	-	-	-	225	
Electricity	3,876	3,998	3,706	3,602	2,827	3,722	3,763	-	-	-	-	-	25,494	
Fire Alarm & Building Alarm Monitoring	1,080	500	100	100	342	100	100	-	-	-	-	-	2,322	
Gazebo and Trellis Repairs and Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Holiday Decorations	-	-	11,395	-	-	-	-	-	-	-	-	-	11,395	
Insurance	63,194	-	-	-	-	-	-	-	-	-	-	-	63,194	
Flood Insurance	-	-	-	-	12,515	-	-	-	-	-	-	-	12,515	
Irrigation Repairs and Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Janitorial	6,200	6,000	6,000	6,000	6,000	6,000	6,000	-	-	-	-	-	42,200	
Janitorial Supplies	260	260	375	250	500	250	-	-	-	-	-	-	1,894	
Landscape Maintenance	1,960	1,960	1,960	1,960	1,960	1,960	1,960	-	-	-	-	-	13,720	
Landscape Replacement (Includes Mulching)	-	15,782	32,928	-	-	1,680	-	-	-	-	-	-	50,390	
Management Fees	10,272	38,513	23,630	22,426	22,264	20,464	26,484	-	-	-	-	-	164,052	
Office Equipment Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Office Supplies/Clubhouse Supplies	1,474	4,073	1,669	1,816	1,339	1,213	2,227	-	-	-	-	-	13,810	
Pest Control - Exterior	90	90	90	93	93	93	93	-	-	-	-	-	641	
Pest Control - Interior	160	160	160	165	165	165	165	-	-	-	-	-	1,139	
Pool, Spa and Waterpark Maintenance	3,790	3,790	3,790	7,580	3,790	-	3,790	-	-	-	-	-	26,530	
Pool, Spa and Waterpark Repairs	250	635	-	17,385	32,875	837	13,522	-	-	-	-	-	65,504	
Printing & Postage	-	-	-	-	-	-	-	-	-	-	-	-	-	
Property Taxes	-	-	-	-	-	-	793	-	-	-	-	-	793	
Repairs/Maintenance & Supplies (General)	1,700	769	525	2,200	7,602	2,311	1,217	-	-	-	-	-	16,324	
Residential Social Expenses	19,011	5,876	1,735	736	1,519	20,953	4,156	-	-	-	-	-	53,986	
Security	7,427	7,854	11,589	6,583	6,876	6,894	7,651	-	-	-	-	-	54,876	
Telephone	76	105	105	105	105	105	105	-	-	-	-	-	709	
Trash Collection/Recycling	-	-	-	-	-	-	-	-	-	-	-	-	-	
Water & Sewer	-	1,325	1,094	-	1,839	-	1,094	-	-	-	-	-	5,351	
Window Cleaning/Pressure Cleaning	-	-	-	-	-	-	-	-	-	-	-	-	-	
Contingency	2,230	3,350	13,125	15,515	22,330	25,070	1,525	-	-	-	-	-	83,145	

Subtotal Clubhouse Expenditures	$ 124,809	$  96,923	$  124,386	$  88,369	$ 129,025	$  94,101	$  75,433	$	-	$	-	$	-	$	-	$	-	$	733,047	

Total Operations & Maintenance	$ 252,771	$ 231,608	$  292,380	$ 198,087	$ 435,274	$ 180,614	$ 157,756	$	-	$	-	$	-	$	-	$	-	$  1,748,489	

Total Expenditures	$ 293,430	$ 259,675	$  304,117	$ 208,155	$ 447,460	$ 189,772	$ 171,178	$	-	$	-	$	-	$	-	$	-	$  1,873,787	

Excess (Deficiency) of Revenues over Expe	$ (282,050)	$  (50,430)	$ 1,897,575	$ (156,228)	$ (416,103)	$ (162,527)	$  (99,964)	$	-	$	-	$	-	$	-	$	-	$	730,273	

Net Change in Fund Balance	$ (282,050)	$ (50,430)	$ 1,897,575	$ (156,228)	$ (416,103)	$ (162,527)	$ (99,964)	$	-	$	-	$	-	$	-	$	-	$	730,273	

Palm Glades	
Community Development District	
Long Term Debt Report	

Special Assessment Refunding Bonds, Series 2016	
Original Issue Amount: 04/28/2016	$12,435,000	
Term 1:	$4,590,000.00	
Interest Rate:	2.631%	
Maturity Date:	5/1/2025	
Term 2:	$3,855,000.00	
Interest Rate:	3.750%	
Maturity Date:	5/1/2031	
Term 3:	$3,990,000.00	
Interest Rate:	4.000%	
Maturity Date:	5/1/2036	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$449,800	
Reserve Fund Balance	556,427	
Bonds Outstanding at - 9/30/22	$9,490,000	
Less: Principal Payment - 05/01/23	($530,000)	
Less: Principal Payment - 05/01/24	($550,000)	
Less: Principal Payment - 05/01/25	($565,000)	
Current Bonds Outstanding	$7,845,000	

Special Assessment Refunding Bonds, Series 2017	
Original Issue Amount: 08/31/2017	$9,755,000	
Term 1:	$1,085,000.00	
Interest Rate:	3.500%	
Maturity Date:	5/1/2021	
Term 2:	$2,120,000.00	
Interest Rate:	4.000%	
Maturity Date:	5/1/2027	
Term 3:	$6,550,000.00	
Interest Rate:	5.000%	
Maturity Date:	5/1/2039	
Reserve Fund Definition	125% of Maximum Annual Debt Service	
Reserve Fund Requirement	$125,000	
Reserve Fund Balance	125,461	
Bonds Outstanding at - 9/30/22	$8,350,000	
Less: Principal Payment - 05/01/23	($330,000)	
Less: Principal Payment - 05/01/24	($345,000)	
Less: Principal Payment - 05/01/25	($360,000)	
Current Bonds Outstanding	$7,315,000	

Palm Glades
Community Development District Long Term Debt Report

Senior Special Assessment Bonds, Series 2018 A-1	
Original Issue Amount: 05/31/2018	$9,455,000	
Term 1:	$1,165,000	
Interest Rate:	3.000%	
Maturity Date:	11/1/2024	
Term 2:	$910,000	
Interest Rate:	3.500%	
Maturity Date:	11/1/2028	
Term 3:	$2,960,000	
Interest Rate:	4.000%	
Maturity Date:	11/1/2038	
Term 4:	$4,420,000	
Interest Rate:	4.200%	
Maturity Date:	11/1/2048	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$276,720	
Reserve Fund Balance	337,370	
Bonds Outstanding - 05/31/2018	$9,455,000	
Less: Principal Payment -11/1/19	($180,000)	
Less: Principal Payment - 11/1/20	($185,000)	
Less: Principal Payment - 11/1/21	($190,000)	
Less: Principal Payment - 11/1/22	($195,000)	
Less: Principal Payment -11/1/23	($205,000)	
Less: Principal Payment -11/1/24	($210,000)	
Less: Principal Payment -11/1/25	($215,000)	
Current Bonds Outstanding	$8,075,000	
	
Subordinate Special Assessment Bonds, Series 2018 A-2	
Original Issue Amount: 05/31/2018	$1,935,000	
Term 1:	$165,000	
Interest Rate:	3.725%	
Maturity Date:	11/1/2023	
Term 2:	$210,000	
Interest Rate:	4.500%	
Maturity Date:	11/1/2028	
Term 3:	$585,000	
Interest Rate:	5.000%	
Maturity Date:	11/1/2038	
Term 4:	$975,000	
Interest Rate:	5.125%	
Maturity Date:	11/1/2048	
Reserve Fund Definition	25% of Maximum Annual Debt Service	
Reserve Fund Requirement	$32,167	
Reserve Fund Balance	32,285	
Bonds Outstanding - 05/31/2018	$1,935,000	
Less: Principal Payment -11/1/19	($30,000)	
Less: Principal Payment - 11/1/20	($30,000)	
Less: Principal Payment - 11/1/21	($35,000)	
Less: Principal Payment - 11/1/22	($35,000)	
Less: Principal Payment -11/1/23	($35,000)	
Less: Principal Payment -11/1/24	($40,000)	
Less: Principal Payment -11/1/25	($40,000)	
Current Bonds Outstanding	$1,690,000	

Palm Glades	
Community Development District	
Long Term Debt Report	

Special Assessment Bonds, Series 2020	
Original Issue Amount: 04/29/2020	$845,000	
Term 1:	$60,000	
Interest Rate:	3.250%	
Maturity Date:	5/1/2024	
Term 2:	$785,000	
Interest Rate:	4.000%	
Maturity Date:	5/1/2050	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$25,500	
Reserve Fund Balance	30,027	
Bonds Outstanding - 04/29/2020	$845,000	
Less: Principal Payment - 05/1/21	($15,000)	
Less: Principal Payment - 05/1/22	($15,000)	
Less: Principal Payment - 05/1/23	($15,000)	
Less: Principal Payment - 05/1/24	($15,000)	
Less: Principal Payment - 05/1/25	($20,000)	
Current Bonds Outstanding	$765,000	

Special Assessment Bonds, Series 2021	
Original Issue Amount: 10/25/2021	$550,000	
Term 1:	$62,000	
Interest Rate:	2.200%	
Maturity Date:	12/15/2026	
Term 2:	$69,000	
Interest Rate:	2.700%	
Maturity Date:	12/15/2031	
Term 3:	$174,000	
Interest Rate:	3.125%	
Maturity Date:	12/15/2041	
Term 4:	$245,000	
Interest Rate:	4.000%	
Maturity Date:	12/15/2051	
Reserve Fund Definition	10% of Maximum Annual Debt Service	
Reserve Fund Requirement	$3,077	
Reserve Fund Balance	3,532	
Bonds Outstanding - 10/25/2021	$550,000	
Less: Principal Payment -12/15/22	($12,000)	
Less: Principal Payment -12/15/23	($12,000)	
Less: Principal Payment -12/15/24	($12,000)	
Less: Principal Payment -12/15/25	($13,000)	
Current Bonds Outstanding	$501,000	

PALM GLADES	
COMMUNITY DEVELOPMENT DISTRICT	
Special Assessment Receipts - Miami Dade County	
Fiscal Year 2026	

							

							

							

							

							

ASSESSED THROUGH MIAMI-DADE COUNTY

PHASE I				
TOTAL ASSESSMENT LEVY GROSS	General Fund	S2016	S2018	Total	
					$977,682.75
35.30%	$459,543.15
16.59%	$946,946.02
34.19%	$385,715.55
13.93%	$2,769,887.47
100.00%	
DATE	DESCRIPTION	GROSS AMOUNT	DISCOUNTS/
(PENALTIES)	COMMISSIONS	INTEREST	NET RECEIPTS		Adm&Field	Clubhouse	2016A DSF
Portion	Club Debt	Total	

													
11/12/25	10/1-10/31/25	$11,900.88	$476.04	$114.25	$0.00	$11,310.59		$3,992.28	$1,876.50	$3,866.77	$1,575.04	$11,310.59	
11/17/25	11/1-11/10/25	$90,028.68	$3,545.30	$864.83	$0.00	$85,618.55		$30,220.64	$14,204.70	$29,270.56	$11,922.65	$85,618.55	
11/18/25	06/01-10/31/25	$27,158.17	$1,397.81	$257.60	$0.00	$25,502.76		$9,001.67	$4,231.08	$8,718.67	$3,551.34	$25,502.76	
11/28/25	11/11/25 - 11/30/25	$94,831.86	$3,793.31	$910.39	$0.00	$90,128.16		$31,812.39	$14,952.87	$30,812.26	$12,550.63	$90,128.16	
12/05/25	11/21/25 - 11/30/25	$2,277,376.61	$91,096.09	$21,862.81	$0.00	$2,164,417.71		$763,971.06	$359,091.60	$739,953.07	$301,401.98	$2,164,417.71	
12/24/25	12/01/25-12/15/25	$86,343.91	$3,334.77	$830.09	$0.00	$82,179.05		$29,006.61	$13,634.06	$28,094.69	$11,443.69	$82,179.05	
01/08/26	12/16/25 - 12/31/25	$38,036.85	$1,119.09	$369.18	$0.00	$36,548.58		$12,900.49	$6,063.66	$12,494.92	$5,089.50	$36,548.58	
01/23/26	Interest	$0.00	$0.00	$0.00	$2,626.47	$2,626.47		$927.06	$435.75	$897.92	$365.74	$2,626.47	
02/06/26	01/01/26 - 01/15/26	$15,365.13	$298.79	$150.66	$0.00	$14,915.68		$5,264.76	$2,474.61	$5,099.25	$2,077.06	$14,915.68	
03/07/26	02/01/26 - 02/28/26	$11,420.47	$89.89	$113.30	$0.00	$11,217.28		$3,959.35	$1,861.02	$3,834.87	$1,562.04	$11,217.28	
04/14/26	03/01/26 - 03/31/26	$52,085.43	$0.00	$520.86	$0.00	$51,564.57		$18,200.66	$8,554.91	$17,628.47	$7,180.53	$51,564.57	
04/14/26	03/01/26 - 03/31/26	$13,746.64	$0.00	$137.47	$0.00	$13,609.17		$4,803.61	$2,257.85	$4,652.59	$1,895.12	$13,609.17	
04/22/26	Interest	$0.00	$0.00	$0.00	$177.80	$177.80		$177.80	$0.00	$0.00	$0.00	$177.80	
	TOTAL	$2,718,294.63	$105,151.09	$26,131.44	$2,804.27	$2,589,816.37		$914,238.38	$429,638.63	$885,324.03	$360,615.32	$2,589,816.37	

98%	Percent Collected	
$	51,592.84	Balance Remaining to Collect	

PALM GLADES	
COMMUNITY DEVELOPMENT DISTRICT	
Special Assessment Receipts - Miami Dade County	
Fiscal Year 2026	

							

							

							

							

							

ASSESSED THROUGH MIAMI-DADE COUNTY

PHASE II	TOTAL ASSESSMENT LEVY GROSS	General Fund	S2017	S2018	S2020	S2021	Total	
	$887,756.85	$396,140.94	$765,529.31	$332,499.18	$53,684.21	$32,388.36	$2,467,998.85	
	35.97%	16.05%	31.02%	13.47%	2.18%	1.31%	100.00%	
DATE	DESCRIPTION	GROSS AMOUNT  DISCOUNTS/ COMMISSIONS  INTEREST	NET RECEIPTS
(PENALTIES)		
Adm&Field	
Clubhouse	2017 DSF
Portion	
Club Debt	Expansion Area	2021 DSF
Portion	
Total	

11/17/25	11/1-11/10/25	$97,309.27	$3,892.36	$934.17	$0.00	$92,482.74
11/18/25	06/01-10/31/25	$15,085.90	$720.43	$143.65	$0.00	$14,221.82
11/28/25  11/11/25 - 11/30/25	$80,916.64	$3,236.65	$776.80	$0.00	$76,903.19
12/05/25  11/21/25 - 11/30/25	$2,050,835.19	$82,032.98	$19,688.03	$0.00	$1,949,114.18
12/24/25  12/01/25-12/15/25	$38,279.71	$1,324.26	$369.55	$0.00	$36,585.90
01/08/26  12/16/25 - 12/31/25	$40,939.69	$1,228.20	$397.12	$0.00	$39,314.37
01/23/26	Interest	$0.00	$0.00	$0.00	$2,277.86	$2,277.86
02/06/26  01/01/26 - 01/15/26	$34,249.26	$684.98	$335.64	$0.00	$33,228.64
03/07/26  02/01/26 - 02/28/26	$23,412.10	$234.13	$231.78	$0.00	$22,946.19
04/14/26  03/01/26 - 03/31/26	$46,669.22	$28.74	$466.40	$0.00	$46,174.08
04/14/26  03/01/26 - 03/31/26	$8,195.76	$45.78	$81.50	$0.00	$8,068.48
04/22/26	Interest	$0.00	$0.00	$0.00	$220.27	$220.27		
$33,266.70	
$14,844.50	
$28,686.50	
$12,459.66	
$2,011.70	
$1,213.68	
$92,482.74	
		$5,115.69	$2,282.76	$4,411.36	$1,916.02	$309.35	$186.64	$14,221.82	
		$27,662.63	$12,343.81	$23,854.00	$10,360.72	$1,672.81	$1,009.23	$76,903.19	
		$701,110.32	$312,854.25	$604,580.52	$262,592.86	$42,397.37	$25,578.87	$1,949,114.18	
		$13,160.21	$5,872.44	$11,348.29	$4,929.01	$795.82	$480.13	$36,585.90	
		$14,141.66	$6,310.39	$12,194.62	$5,296.60	$855.17	$515.94	$39,314.37	
		$819.36	$365.62	$706.55	$306.88	$49.55	$29.89	$2,277.86	
		$11,952.58	$5,333.56	$10,306.93	$4,476.70	$722.79	$436.07	$33,228.64	
		$8,253.91	$3,683.12	$7,117.50	$3,091.41	$499.13	$301.13	$22,946.19	
		$16,609.15	$7,411.45	$14,322.38	$6,220.77	$1,004.38	$605.96	$46,174.08	
		$2,902.29	$1,295.08	$2,502.70	$1,087.02	$175.51	$105.89	$8,068.48	
		$220.27	$0.00	$0.00	$0.00	$0.00	$0.00	$220.27	
TOTAL	$2,435,892.74  $93,428.51  $23,424.64  $2,498.13  $2,321,537.72		$835,214.77  $372,596.96  $720,031.35  $312,737.65	$50,493.58  $30,463.41  $2,321,537.72	

99%	Percent Collected	
$  32,106.11	Balance Remaining to Collect	

Palm Glades	
COMMUNITY DEVELOPMENT DISTRICT	

Check Register

04/01/26 - 04/30/26

Date

check #'s

Amount

04/01/26 - 04/30/26	5145-5183	$269,399.81	

TOTAL	$	269,399.81