Baytree Community Development District

Workshop Meeting Agenda March 13, 2025

Baytree
Community Development District

Workshop Meeting Agenda
Thursday	Baytree National Golf Links
March 13, 2025	8207 National Drive
1:00 p.m.	Melbourne, Florida

Roll Call

Public Comment Period

Discussion of Draft Fiscal Year 2026 Budget

Supervisor’s Requests

Adjournment

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Baytree
Community Development District

Proposed Budget
FY2026

Table of Contents

General Fund	Page 1-2

Narratives	Page 3-7

Capital Projects Fund	Page 8-9

Pavement Management Fund	Page 10

Community Beautification Fund	Page 11

O&M Assessment Rate Sheet	Page 12

IOB Roadway Maintenance Cost Share Schedule	Page 13
Baytree	
Community Development District	
Proposed Budget FY 2026	
General Fund	

Adopted
Budget	Actuals Thru	Projected
Next	Projected Thru	Proposed
Budget		
Description	FY2025	01/31/25	8 Months	09/30/25	FY 2026	
REVENUES:
Maintenance Assessments	

$  1,132,331	

$	1,049,184	

$	83,147	

$  1,132,331	

$  1,132,331	
IOB Cost Share Agreement	55,046	13,762	41,285	55,046	58,735	
Miscellaneous Income	9,250	3,656	5,594	9,250	9,250	
Interest	4,811	3,060	1,750	4,811	4,811	

TOTAL REVENUES	$ 1,201,438	$ 1,069,662	$  131,776	$ 1,201,438	$ 1,205,127	
EXPENDITURES:

Administrative						
Supervisor Fees	$	12,000	$	3,000	$	9,000	$	12,000	$	12,000	
FICA Expense	918	230	689	918	918	
Engineering	37,853	2,000	35,853	37,853	30,000	
Attorney Fees	24,000	6,270	17,730	24,000	24,000	
Annual Audit	3,350	-	3,350	3,350	3,500	
Assessment Administration	8,269	8,269	-	8,269	8,269	
Management Fees	48,813	16,271	32,542	48,813	51,742	
Property Appraiser	250	281	-	281	350	
Information Technology	1,985	662	1,323	1,985	2,104	
Website Maintenance	1,322	441	881	1,322	1,401	
Telephone	250	-	250	250	250	
Postage	3,000	200	2,800	3,000	3,000	
Insurance General Liability	36,127	33,532	2,595	36,127	36,127	
Tax Collector Fee	22,647	20,952	1,695	22,647	22,647	
Printing & Binding	1,500	152	1,348	1,500	1,500	
Legal Advertising	5,000	410	4,090	4,500	3,000	
Other Current Charges	2,000	529	1,471	2,000	2,000	
Office Supplies	250	193	57	250	250	
Property Taxes	350	440	-	440	450	
Dues, Licenses & Subscriptions	175	175	-	175	175	

TOTAL ADMINISTRATIVE	$	210,057	$	94,006	$  115,672	$	209,678	$	203,682	
Baytree						
Community Development District						
Proposed Budget FY 2026						
General Fund						

Adopted
Budget	Actuals Thru	Projected
Next	Projected Thru	Proposed
Budget	
Description	FY2025	01/31/25	8 Months	09/30/25	FY 2026	

Operations & Maintenance						
Field Expenditures						
Security Contract	$	231,474	$	76,411	$	155,063	$	231,474	$	235,374	
Gate Maintenance	25,320	12,123	13,197	25,320	25,320	
Security Gatehouse Maintenance	14,000	144	13,856	14,000	14,000	
Telephone/Internet - Gatehouse/Pool	8,040	2,815	5,225	8,040	8,446	
Transponders	5,000	650	4,350	5,000	5,000	
Field Management Fees	34,202	11,401	22,801	34,202	34,202	
Electric	74,912	18,642	56,270	74,912	74,900	
Water & Sewer	16,500	6,560	9,940	16,500	16,500	
Gas	9,350	5,774	3,576	9,350	9,350	
Trash Removal	663	217	446	663	663	
Maintenance - Lakes	47,220	13,845	33,375	47,220	47,220	
Maintenance - Landscape Contract	138,914	44,956	93,958	138,914	141,612	
Maintenance - Additional Landscape	31,079	9,755	15,245	25,000	25,000	
Maintenance - Pool	37,401	6,514	23,486	30,000	36,700	
Maintenance - Irrigation	17,000	10,378	6,622	17,000	17,000	
Maintenance - Lighting	18,000	13,801	4,199	18,000	18,000	
Maintenance - Monuments	4,000	-	2,000	2,000	3,000	
Maintenance - Fountain	1,180	345	835	1,180	1,180	
Maintenance - Other Field (R&M General)	5,928	12,252	7,748	20,000	20,000	
Maintenance - Recreation	2,500	970	1,030	2,000	2,500	
Holiday Landscape Lighting	16,000	14,392	-	14,392	16,000	
Operating Supplies	750	153	597	750	750	
Sidewalk/Curb Cleaning	12,000	3,225	8,775	12,000	11,225	
Miscellaneous	2,444	-	6,339	6,339	-	

TOTAL FIELD EXPENDITURES	$	753,877	$	265,323	$  488,932	$	754,255	$	763,940	

TOTAL EXPENDITURES	$	963,934	$	359,329	$  604,605	$	963,934	$	967,623	

Other Sources/(Uses)						
Transfer Out:						
Capital Projects- Paving - Baytree	$	(58,144)	$	-	$	(58,144)	$	(58,144)	$	(58,144)	
Capital Projects - Paving - IOB Funds	(19,002)	-	(19,002)	(19,002)	(19,002)	
Capital Projects - Reserves	(65,093)	-	(65,093)	(65,093)	(65,093)	
Community Beautification Fund	(45,265)	-	(45,265)	(45,265)	(45,265)	
First Quarter Operating	(50,000)	-	(50,000)	(50,000)	(50,000)	
TOTAL OTHER SOURCES/(USES)	$  (237,504)	$	-	$ (237,504)	$  (237,504)	$  (237,504)	
						
EXCESS REVENUES (EXPENDITURES)	$	-	$	710,333	$ (710,333)	$	-	$	-	

Baytree	
Community Development District	
Budget Narrative	
Proposed Budget FY 2026	

REVENUES	

Maintenance Assessements	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.	
Miscellaneous Income (IOB Cost Share Agreement)	
Represents estimated earnings from Isles of Baytree.	
Miscellaneous Income	
Represents estimated earnings from the sale of security gate transponders, pool access cards and tennis court instructor fees.	
Interest
The District earns interest on the monthly average collected balance for each of their operating accounts.	

Expenditures - Administrative	

Supervisors Fees	
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting in which they attend.	
FICA Taxes	
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.	
Engineering	
The District currently has a contract with Dewberry Engineers to provide engineering service to the District. The contract includes preparation for board meetings, contract specifications, bidding, etc.	
Attorney	
The District currently has a contract with Billing, Cochran, Lyles, Mauro & Ramsey, P.A. to provide legal counsel services. This contract includes preparation for board meetings, review of contracts, review of agreements and resolutions and other research as directed by the Board of Supervisors and the District Manager.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Assessment Roll Administration	
Expenditures with Governmental Management Services related to adminitration of the District's Assessment Roll.	
Management Fees	
The District has contracted with Governmental Management Services to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc.	
Property Appraiser	
Represents the Brevard County Property Appraiser fee to cover the cost of processing and distributing of non-ad valorem assessment information.	
Information Technology	
Represents costs with Governmental Management Services related to the District’s information systems, which include but are
not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc.	

Baytree	
Community Development District	
Budget Narrative	
Proposed Budget FY 2026	

Expenditures - Administrative (continued)	

Website Maintenance	
Represents the costs with Governmental Management Services 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.	
Communication - Telephone	
Internet and Wi-Fi service for Office.	
Postage and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
Insurance General Liability	
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	
Tax Collector Fee	
Represents charges from Brevard County Tax Collector’s office for administration of the tax collection process.	
Printing and Binding	
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising	
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.	
Other Current Charges	
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Office Supplies	
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Property Taxes	
Represents the estimated non-ad valorem assessment from Brevard County that will be charged to the District.	
Due, Licenses & Subscriptions	
The District is required to pay an annual fee to Florida Department of Commerce for $175.	

Operation and Maintenance:	

Security Contract		
The District currently has a contract with DSI Security Services to provide security services.		
DESCRIPTION	ANNUAL AMOUNT	
REGULAR HOURS: COST OF $26.65 PER HOUR FOR 359 DAYS	$229,616	
OT/HOLIDAY HOURS: COST OF $39.98 PER HOUR FOR 6 DAYS	$5,757	
CONTINGENCY	$0	
Total	
$235,374	
Gate Maintenance		
Represents expenditures for maintenance and repairs for the automated gate entrance systems. The District currently has a contract with Access Control Technologies.		
Security Gatehouse Maintenance		
Represents maintenance contract for gatehouse, and any other maintenance cost the District may incur at the security gate
house, i.e. plumbing, pest control, etc.		

Baytree	
Community Development District	
Budget Narrative	
Proposed Budget FY 2026	

Operation and Maintenance: (continued)	

Telephone/Internet - Gatehouse/Pool	
The District has a telephone at the front entrance for the security staff to make local calls. Additionally, the District has a phone	

Transponders
Accounts for costs associated with purchasing new transponders to replace those purchased by residents.
Field Management Fees
The District has contracted with Governmental Management Services-Central Florida, LLC to provide on-site field management

Electric	
Represents costs for electric for projects such as streetlights, signs, electric for well pumps, guardhouse, entrance features,	

DESCRIPTION	LOCATION	MONTHLY	ANNUAL AMOUNT	
00533-81406	8002 Bradwick Way # Wall	$29	$350	
02781-39043	8207 National Dr # Pool Hse	$27	$324	
04080-73153	609 Baytree Dr # Wall	$32	$389	
04396-25492	8205 National Dr # Courts	$70	$838	
09459-03086	8147 Old Tramway Dr # Entrance	$43	$516	
11105-10375	7948 Daventry Dr # Wall	$28	$341	
14771-79517	345 Baytree Dr # Pump	$141	$1,694	
15604-14425	8005 Kingswood Way # Fountain	$681	$8,167	
36008-52200	602 Baytree Dr # Sign	$30	$355	
46619-40025	8253 Old Tramway Dr # Ent Sign	$34	$407	
47131-19107	1409 SouthPointe Ct# Ent Sign	$29	$347	
67950-66148	7951 Daventry Dr # Pump Street	$156	$1,878	
72491-60156	7942 Kingswood Way #Lights	$34	$410	
73679-10572	201 Baytree Dr # Grd Hse	$181	$2,172	
83711-46575	8005 Kingswood Way # Street Lights	$3,126	$37,512	
86596-45173	8005 Kingswood Way # Pump	$304	$3,650	
88573-27285	687 Deerhurst Dr # Pump	$108	$1,296	
91260-64568	8128 Old Tramway Dr # Sign	$27	$324	
99142-26460	8005 Kingswood Way# Gate	$30	$359	
	CONTINGENCY		$13,572	
			$74,900	

Baytree	
Community Development District	
Budget Narrative	
Proposed Budget FY 2026	

Operation and Maintenance: (continued)	

Water & Sewer	
Represents cost for water & sewer for expenses associated with the front guardhouse and	
community pool. City of Cocoa Utilities provides this utility service.	

$16,500	
Gas	
Represents cost of gas required for heating the community pool. Florida City Gas provides this utility service.	

DESCRIPTION	LOCATION	MONTHLY	ANNUAL AMOUNT	
2932702542	8205 NATIONAL DR POOL HEATER	$554	$6,648	
	CONTINGENCY		$2,702	
			$9,350	
Trash Removal				
Represents cost of trash removal services. Services are provided by Waste Management.				
DESCRIPTION		MONTHLY	ANNUAL AMOUNT	
96 GALLON TRASH TOTER		$55	$663	

Maintenance - Lakes	
The District currently has a contract with ECOR to maintain its 66.46 acres of lakes. Additional funds are allocated for the	

DESCRIPTION	MONTHLY	ANNUAL AMOUNT	
LAKE MAINTENANCE	$3,292	$39,501	
NATURAL AREAS MANAGEMENT: CONTRACT COST OF 880 BI-MONTYHLY	$5,922		
PEST CONTROL		$0	
CONTINGENCY		$1,797	
	Total	$47,220	
Maintenance - Landscape Contract			
The District currently has a contract with US Lawns to maintain its 352,000 Square Feet of Landscaping.			
DESCRIPTION	MONTHLY	ANNUAL AMOUNT	
LANDSCAPE MAINTENANCE	$11,576	$138,914	

Maintenance - Additional Landscape	
Funding for trimming, replacement of trees/plants, and other routine landscape maintenance not covered under the landscape
vendor contract.	

Baytree	
Community Development District	
Budget Narrative	
Proposed Budget FY 2026	

Operation and Maintenance: (continued)	

Maintenance - Pool				
The District has constructed a community swimming pool, which requires maintenance service multiple times per week.				
DESCRIPTION	VENDOR	MONTHLY	ANNUAL AMOUNT	
POOL MAINTENANCE	BEACH POOLS			
SETEMBER THRU MAY - 3 DAYS/WEEK	$945	$8,505		
JUNE THRU AUGUST - 5 DAYS/WEEK	$1,155	$3,465		
CONTINGENCY - POOL REPAIRS			$10,000	
JANITORIAL SERVICES	COVERALL OF ORLANDO	$661	$5,431	
SUPPLIES & SPECIAL CLEANING			$10,000	
		Total	
$37,401	
Maintenance - Irrigation				
Represents estimated cost for repairing irrigation line breaks, replacement of sprinklers, etc.				
Maintenance - Lighting				
Estimated cost for routine/replacement of fixtures.				
Maintenance - Monuments				
Estimated cost to pressure clean and paint monuments.				
Maintenance - Fountain				
The cost of providing preventative maintenance to the District fountains. The cost of service is $175 per quarter and $40 per
month.				
Maintenance - Other Field				
Miscellaneous costs related to additional pond work, cleaning storm drains, etc				
Maintenance – Recreation				
Estimated cost for routine maintenance for the District’s recreational areas, such as paint, mulch, or repairs to playground area
and nets, facility repair, or minor improvements to tennis court area.				
Holiday Landscape Lighting				
Estimated cost for installation of holiday lights and décor as well as supplies.				
Operating Supplies				
Purchase of supplies for the District's gatehouse, etc.				
Sidewalk/Curb Cleaning				
Estimated cost for pressure washing the District-owned sidewalks throughout the community.				
Miscellaneous				
Any other miscellaneous expenses incurred during the year.				

Other Financing Uses	

Transfer Out - Capital Projects - Paving - Baytree/IOB	
The District has established a Pavement Management Fund in order to pay for resurfacing of roadways.	
Transfer Out - Capital Projects - Paving - IOB Funds	
Represents estimated expenditures from IOB shared costs.	
Transfer Out - Capital Projects - Reserves	
Renewal and replacement costs such as replacement cost of the sidewalks, drainage repair, playground equipment, etc. See	
Transfer Out - Community Beautification Fund	
Represents the assessments dedicated to the Community Beautification Fund.	
Transfer Out - Rebalance First Quarter Operating	
Reprosents 1st quarter operating reserve	
Baytree	
Community Development District	
Proposed Budget FY 2026	
Capital Projects Reserve	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	01/31/25	8 Months	09/30/25	FY 2026	
REVENUES:

Interest Income	$	-	$	644	$	1,287	$	1,931	$	1,500	
Carry Forward Surplus	25,164	57,700	-	57,700	61,124	

TOTAL REVENUES	$	25,164	$	58,344	$	1,287	$	59,631	$	62,624	

Expenditures:

Lake Bank Restoration/Evaluation	$	30,000	$	-	$	30,000	$	30,000	$	30,000	
Sidewalk/Gutter Repair	14,500	-	14,500	14,500	14,500	
Drainage Maintenance	10,000	-	10,000	10,000	10,000	
Tennis Court Lights	2,000	-	2,000	2,000	-	
Pool Furniture	-	-	-	-	4,000	
Disaster/Emergency Reserve	6,500	-	6,500	6,500	6,500	
Bank Fees	600	-	600	600	600	

TOTAL EXPENDITURES	$	63,600	$	-	$	63,600	$	63,600	$	65,600	

Other Financing (Uses)/Sources

Transfer In	$	65,093	$	-	$	65,093	$	65,093	$	65,093	

TOTAL OTHER SOURCES/(USES)	$	65,093	$	-	$	65,093	$	65,093	$	65,093	

EXCESS REVENUES (EXPENDITURES)	$	26,657	$	58,344	$	2,781	$	61,124	$	62,118	
Baytree						
Community Development District						
Capital Improvement Program						

Project Description	FY 2025	FY 2026	FY 2027	FY 2028	FY 2029	FY 2030	
Lake Bank Restoration	$	30,000	$	30,000	$	20,000	$	30,000	$	30,000	$	10,000	
Sidewalk /Gutter Repair	14,500	14,500	10,000	10,000	8,000	5,000	
Drainage Maintenance	10,000	10,000	10,000	10,000	8,000	5,000	
Tennis Court Lights	2,000	-	-	2,000	-	-	
Tennis Court Resurface	-	-	18,000	-	-	-	
Paint Guardhouses				5,000	-	-	
Pool Resurface	-	-	-	-	-	40,000	
Pool Resurface Carry-Forward	-	-	-	-	10,000	-	
Pool Furniture	-	4,000	-	-	-	-	
Disaster/Emergency Reserve	6,500	6,500	6,500	6,500	6,500	6,500	
Bank Fees	600	600	600	600	600	600	
Total	$	63,600	$	65,600	$	65,100	$	64,100	$	63,100	$	67,100	
Baytree							
Community Development District							
Proposed Budget FY 2026							
Pavement Management							

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	01/31/25	8 Months	09/30/25	FY 2026	
REVENUES:

Interest Income	$	2,000	$	3,848	$	7,697	$	11,545	$	2,000	
Carry Forward Surplus	355,731	289,738	-	289,738	377,829	

TOTAL REVENUES	$  357,731	$  293,586	$	7,697	$  301,283	$379,829	
EXPENDITURES:

Bank Fees	$	600	$	-	$	600	$	600	$	600	
Sidewalk Repairs	-	-	-	-	-	
Roadway Paving	-	-	-	-	-	

TOTAL EXPENDITURES	$	600	$	-	$	600	$	600	$600	
Other Sources/(Uses)

Transfer In - Baytree	$	58,144	$	-	$	58,144	$	58,144	$	58,144	
Transfer In - IOB	19,002	-	19,002	19,002	19,002	

TOTAL OTHER SOURCES/(USES)	$	77,146	$	-	$	77,146	$	77,146	$	77,146	

EXCESS REVENUES (EXPENDITURES)	$  434,277	$  293,586	$	84,243	$  377,829	$	456,375	

CARRY FORWARD SPLIT

BAYTREE	
IOB	
Baytree	
Community Development District	
Proposed Budget FY 2026	
Community Beautification	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	01/31/25	8 Months	09/30/25	FY 2026	
REVENUES:

Interest	$	-	$	514	$	1,028	$	1,542	$	1,000	
Carry Forward Surplus	31,455	44,152	-	44,152	60,559	

TOTAL REVENUES	$	31,455	$	44,666	$	1,028	$	45,694	$	61,559	
EXPENDITURES:

Bank Fees	$	400	$	-	$	400	$	400	$	400	
Beautification Projects	-	30,000	-	30,000	-	

TOTAL EXPENDITURES	$	400	$	30,000	$	400	$	30,400	$	400	
Other Sources/(Uses)

Transfer In - Baytree	$	45,265	$	45,265	$	-	$	45,265	$	45,265	

TOTAL OTHER SOURCES/(USES)	$	45,265	$	45,265	$	-	$	45,265	$	45,265	

EXCESS REVENUES (EXPENDITURES)	$	76,320	$	59,931	$	628	$	60,559	$  106,424	

Baytree	
Community Development District	
Non-Ad Valorem Assessments Comparison	
2025-2026	

Neighborhood	
O&M Units	Bonds Units
2020	
Annual Maintenance Assessments			
	
FY 2026	
FY2025	Increase/ (decrease)			

Phase 1	
304	
0	
$2,500.00	
$2,500.00	
$0.00	
Phase 2	157		$2,500.00	$2,500.00	$0.00	
Total	461	0						

Page 12
Baytree	
Community Development District	
IOB Roadway Maintenance Cost Share Schedule	

Proposed	
Budget FY 2026	

Less: Golf Course Contribution (2.25%)	($7,345)

Total to be assessed To Baytree CDD & Isles of Baytree HOA	$319,090

$565

Adopted Amount for Isles of Baytree HOA for FY25	$58,735

Capital Reserve Calculation is based on the following areas:	
Baytree Boulevard	
National Drive	
Kindswood Drive	

Page 13