Pine Air Lakes Community Development District
November 20, 2025

Seat 3: Thomas Conroy III – (C.)		
Seat 1: David Stevens – (V.C.)		
Seat 2: Doug Nelson – (A.S.)		
Seat 5: Wayne Griest – (A.S.)		
Seat 4: Michael Durant – (A.S.)		

Pine Air Lakes
Community Development District
Agenda

Thursday	Coleman, Yovanovich & Koester, P.A., Northern Trust Bank Building. November 20, 2025		4001 Tamiami Trail North, Suite 300, Naples, Florida 34103 2:00 p.m.			Join the meeting now
Meeting ID: 225 173 227 277 52 and Passcode: NV6et34f
1 872-240-4685 and Phone Conference ID: 413 279 210#

Oath of Office for Newly Elected Supervisors Elected at the Landowners Meeting – Seat #1, Seat #3 and Seat #4 – Page 3

Roll Call

Organizational Matters
Consideration of Resolution #2026-01 Canvassing and Certifying Results of Landowners Election – Page 4

Consideration of Resolution #2026-02 Electing Officers – Page 6

Approval of the Minutes of the August 21, 2025 Meeting – Page 7

Staff Reports
Attorney

Engineer

Field Report – Monthly Report – Page 29

Manager – Final Approval of the FY2024 – FY2025 Report Performance Measures and Standards – Page 30

Financial Reports
Approval of Check Register – Page 34

Acceptance of Unaudited Financials – Page 38

Supervisors Requests and Audience Comments

Adjournment

Meetings are open to the public and may be continued to a time, date and place certain. For more information regarding this CDD please visit the website: http://www.pineairlakescdd.com

Oath of Office

I, 	 a resident of the State of Florida and citizen of the United States of America, and being a Supervisor of the Pine Air Lakes Community Development District and a recipient of public funds on behalf of the District, do hereby solemnly swear or affirm that I will support the Constitution of the United States and of the State of Florida, and will faithfully, honestly and impartially discharge the duties devolving upon me in the office of Supervisor of the Pine Air Lakes Community Development District, 	County, Florida.
Signature 	 Home Address 	

County of Residence: 	 Telephone #: 	 E-mail: 	 Date: 	

Sworn	to	(or	affirmed)	before	me	this			day	of		,	by
	 whose signature appears hereinabove.

Notary Public State of Florida

Print Name

My Commission expires Personally known 	 or produced identification 	
Type of identification	

RESOLUTION 2026-01
A RESOLUTION CANVASSING AND CERTIFYING THE RESULTS OF THE LANDOWNERS ELECTION OF SUPERVISORS HELD PURSUANT TO SECTION 190.006(2), FLORIDA STATUTES

WHEREAS, pursuant to Section 190.006(2), Florida Statute, a landowners meeting is required to be held within 90 days of the District’s creation and every two years following the creation of a Community Development District for the purpose of electing three Supervisors of the District; and
WHEREAS, following proper publication of notice thereof, such landowners meeting was held on November 20, 2025 at which the below recited persons were duly elected by virtue of the votes cast in their respective favor; and
WHEREAS, the Board of Supervisors by means of this Resolution desire to canvas the votes and declare and certify the results of said election;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PINE AIR LAKES COMMUNITY DEVELOPMENT DISTRICT;

The following persons are found, certified, and declared to have been duly elected as Supervisors of and for the District, having been elected by the votes cast in their favor as shown, to wit:

In accordance with said statute, and by virtue of the number of votes cast for the respective Supervisors, they are declared to have been elected for the following terms of office:
four (4) year term

four (4) year term

two (2) year term

Said terms of office shall commence immediately upon the adoption of this Resolution.
PASSED AND ADOPTED THIS, 	 DAY OF 	.

Chairman / Vice Chairman

Secretary / Assistant Secretary

RESOLUTION 2026-02

A RESOLUTION ELECTING OFFICERS OF THE PINE AIR LAKES COMMUNITY DEVELOPMENT DISTRICT

WHEREAS, the Board of Supervisors of the Pine Air Lakes Community Development District at a regular business meeting following the landowners meeting held on November 20, 2025 desires to elect the below recited persons to the offices specified.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PINE AIR LAKES COMMUNITY DEVELOPMENT DISTRICT:

The following persons were elected to the offices shown, to wit:

Chairman
Vice Chairman Treasurer
Assistant Treasurer Secretary
Assistant Secretary Assistant Secretary Assistant Secretary Assistant Secretary

PASSED AND ADOPTED THIS 20th DAY OF November 2025

Chairman / Vice Chairman

Secretary / Assistant Secretary

MINUTES OF MEETING PINE AIR LAKES
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Pine Air Lakes Community Development District was held on Thursday, August 21, 2025, at 2:00 p.m. at 4001 Tamiami Trail N., Suite 300, Naples, Florida.

Present and constituting a quorum were:

Tom Conroy	Chairman
David Stevens	Vice Chairman (by phone)
Doug Nelson	Assistant Secretary
Michael Durant	Assistant Secretary

Also present were:

Andrew Gill	District Manager
Julio Padilla	Governmental Management Services
Greg Urbancic	District Counsel
Mark Stahlman	Stahlman-England

FIRST ORDER OF BUSINESS	Roll Call
Mr. Gill called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Approval of the Minutes of the
April 24, 2025 Meeting
Mr. Gill: The next up is the approval of your minutes from the April 24, 2025 meeting and those are included in your packet. Are there any additions, deletions or corrections? Hearing none, I’ll ask for a motion to approve.

On MOTION by Mr. Stevens seconded by Mr. Conroy with all in favor, the Minutes of the April 24, 2025 Meeting were approved.

THIRD ORDER OF BUSINESS	Public Hearing to Adopt the Fiscal
Year 2026 Budget
Motion to Open the Public Hearing
Mr. Gill: Next up is item No. 3 which is the public hearing to adopt the fiscal year 2026 budget, and I’ll first need a motion to open the public hearing.

On MOTION by Mr. Conroy seconded by Mr. Stevens with all in favor, opening the Public Hearing was approved.

Public Comment and Discussion
Consideration of Resolution #2025-04 Annual Appropriation Resolution
Mr. Gill: So, with regard to the fiscal year 2026 budget, and I guess we have one member of the public here today, do you have any questions or would like to make a public comment this is now your time to do that.
Mr. Stahlman: No, comment.
Mr. Gill: Ok, so we’ll move on. So, I’ve included in your packet and also provide hard copies of the budget for fiscal year 2026, and this budget hasn’t changed since we last met although, we did provide three mockups for the reserve amounts. You have the reserve that was sent last year, which is $101,675, and then Board also asked for two separate reserves, one is $80,000 and one is $60,000. I believe we also may have a slight line item increase which will also change the reserve amount since we can’t increase the budget at this point.
Mr. Conroy: What’s the increase for?
Mr. Gill: It would be for landscape maintenance, the first line item on page 2. Mr. Conroy: Where are the three reserves at?
Mr. Gill: The three columns at the very end on page 2. Mr. Conroy: Ok, I got it.
Mr. Gill: Then on page 1 you’ll just see the only thing that’s really changing would be the reserve amount at the top.
Mr. Conroy: Ok, alright, so can we vote for any one of these?
Mr. Gill: You can, and there’s going to be an increase, so potentially the Board needs to vote on an increase for the maintenance but, because we can’t increase the total amount, that increased amount will have to come from whatever you select for this.

Mr. Conroy: So, right now the total amount that we can do is the $360,000 amount, that as much as we can budget?
Mr. Gill: Correct, that’s the maximum for total revenues.
Mr. Conroy:	So, if the landscaping goes up $1,000 we take the reserves to
$101,675.
Mr. Gill: Correct.
Mr. Conroy: Ok, so you’re going to tell us what that increase in landscaping would
be?
Mr. Gill:	Yes, the increase in landscaping is $27,675 and we have Mark here to
walk us through it if you need it.
Mr. Padilla: Also to let you know, under field manager’s report you’ll see a breakdown of the increase and that’s on page 73 of your PDF.
Mr. Conroy: So, it’s going to go from $56,000 to $85,000?
Mr. Gill: $87,000, so $59,325 to $87,000, and so it’s about a 27.4% increase, and I’m not sure if the Board had increase in landscape maintenance over the last few years.
Mr. Steven: Well, I’m just curious, if there’s some reason behind it, and if it was only 10% I don’t think I would speak, but with 24% or 27%, whatever it is, sounds a little bit jumpy.
Mr. Conroy: Well, we have Mark Stahlman here, so would this be a perfect time for Mark to talk about that?
Mr. Gill: Absolutely.
Mr. Stahlman: So, basically, Julio brought that to my attention and I said, you know, I’m going to check into that and see if that’s really realistic because when I priced it out basically what I did was, go back like 5 years in our computer, or 6 years, we have a track record of what we charged for labor back then, what we charged for gas, what we charged for overhead and everything like that, and I check a lot of other items, keep in mind that there has not been an increase for over 5 years and I think it’s going to be probably 6 years come January, it’s going to be coming up on 6 years. So, simple math, doing the increase per year, I checked fuel cost, overhead, insurance rates, the insurance rates that we were charging, our company charged 5 to 6 years ago, and most everything that I went across the board, including labor, has gone up like 30%, so we’re below what the increase should be. I mean, you can do the math yourselves, just look at something you paid for 5

years ago, you’re going to be shocked at how much more it is today, and it’s going on 6 years. So, that’s how I came up with it, I mean, it wasn’t just a magic number I pulled out of thin air, it was something that I methodically thought about, and if it can’t be done, we’ll have to go to plan B but, those are the prices now-a-days.
Mr. Conroy: And that’s simply for the line item of landscape maintenance, that’s not preserve maintenance, tree pruning and irrigation, that’s simply this $56,000.
Mr. Padilla: That’s actually combined, so it’s more like a constant maintenance. Mr. Stahlman: So, it’s more like a combination of all three.
Mr. Padilla: So, for example, landscape maintenance is a 27.4% increase, pump maintenance is 12.5% increase, and irrigation maintenance is 33.3% increase.
Mr. Nelson: What page was that on? Mr. Padilla: It’s on page 73.
Mr. Stahlman: And the reason the maintenance for irrigation checks have gone up, that’s a direct relationship to what we’re paying our people, I mean in order for us to keep people it’s staggering, well it’s not staggering, it’s what you have to pay the market now-a-days compared to what it was 5 years ago. So, irrigation would be somebody ion a truck checking all of the zones every single month.
Mr. Gill: I’m sorry, I need to take a moment to explain the breakdown here, so the
$59,375 is just for landscape maintenance, but the $87,000 also includes the pump and irrigation which is already $20,000.
Mr. Padilla: It’s $9,600 plus $1,800, the pump maintenance annually is going to be
$1,800, it used to be $450, the irrigation maintenance used to be $100,000 and now it’s
$9,600, and the landscape maintenance.
Mr. Nelson: No, wait a minute, it went from $7,200 to $9,600.
Mr. Padilla: I’m sorry, yes. So, let me go back now, pump maintenance is $1,600 currently, and is going up to $1,800, the irrigation maintenance is $7,200 annually currently and it’s going up to $9,600 annually, and for landscape you have, well the first one is the biggest one, the $56,500 annually which is currently, to $73,000 annually, and the trash pickup is going up $600.
Mr. Nelson: Per year.
Mr. Padilla: Per year, yes, it’s $3,000 now it’s going up to $3,600.

Mr. Conroy: I’m sorry, I’m not following something here, so if you’re looking on our budget, our proposed budget, the adopted budget that we had, the irrigation, repairs and maintenance, $20,000, is that a reflection of last year’s number?
Mr. Gill: It is, so the $20,000 we had budgeted last year, the $20,000, and I’m sorry this is for irrigation, correct?
Mr. Conroy: Yes, irrigation, repairs and maintenance.
Mr. Gill:  Ok, so yes, we budgeted $20,000 for last year, we only spent about
$12,000, so we’re only spending about $12,000 so the accountant increased to $15,000.
Mr. Conroy: So, we only spend $12,000 now.
Mr. Gill: Correct, but you decrease it from the $20,000. Mr. Conroy: So, that’s for the fiscal year?
Mr. Gill: Yes, for the fiscal year.
Mr. Conroy: So, we spend $1,000 a month, and that’s irrigation repairs and maintenance.
Mr. Nelson: So, just as a side note our budget number which we’ve been increasing every year don’t reflect what we’re actually paying which as Mark was saying hasn’t increased in the last 5 years, am I reading that right?
Mr. Stahlman: Correct.
Mr. Nelson: It seems like we’re always spending a boatload of money on service related to the ground and the prettiness but, either their putting in different categories or they’re always within our budget or I think we spent a ton of money after the hurricane obviously, twice.
Mr. Conroy: So, when we look at our agenda, you have pump maintenance, increase and irrigation increase, would it be fair to say that those two line items, pump maintenance and irrigation maintenance are the same as the one line item, irrigation repairs and maintenance?
Mr. Gill: Correct.
Mr. Conroy: Ok, so post increase amount is still $12,000, right?
Mr. Gill: Yes, the post increase amount would be $9,600, plus $1,800.
Mr. Conroy: Right, plus the $1,800 so we have a line item of $20,00 for the budget and three proposals at $15,000, we don’t have to do anything for that right?

Mr. Gill: Not that line item, the line item that’s most important is this one, landscape maintenance that’s going from $59,000 up to $72,000.
Mr. Conroy: So, notwithstanding Mark’s increase, our budget didn’t change at all. Mr. Gill: Right.
Mr. Conroy: Irrigation and maintenance. Mr. Gill: Yes.
Mr. Conroy:	So, now we go to the other one, and that is going to go up from
$47,000 that was budget to $56,500, so it’s going up $72,000 from $60,000.
Mr. Gill: Yes, $12,000 dollars.
Mr. Nelson:	You could pick up $3,000 in irrigation and maintenance if we’re spending $12,000 or $13,000 and you have $15,000
Mr. Conroy: I mean our budget is going to go up about $1,000 a month, Mark’s numbers are going up $1,500 a month but, our budget is only go up $1,000 a month.
Mr. Gill: Right, you’d be pulling $1,000 from the reserves pretty much, and we can’t increase that.
Mr. Conroy: Correct, we take the $101,000 and knock it down $12,000. Mr. Gill: Correct.
Mr. Padilla: Well, I suggest on irrigation repairs, to leave it at $15,000 nothing lower because you also have unknown repairs.
Mr. Conroy: I’m not suggesting we lower that, I think the $15,000 stays the same, and I guess we have two options, we can get another bidder or we can run with this for a
$1,000 a month increase in our budget and Mark really stick to that number because we can’t really pay more than the $72,000.
Mr. Stahlman: You mean overages for the year.
Mr. Conroy: Yes, because we budget high, and what I’m saying is if we approve your budget, we’re going to be right on the money, we’re not going to have any cushion.
Mr. Stahlman: There won’t be any extras.
Mr. Conroy: So, sometimes I’ll try to make deals with people and say like, you’re going to get this commission, or you’re going to get this deal, but if you have to throw in an extra hour or two a month, do it without nickel and diming me, if you are doing 4 hours, I get it, but if it’s another hour and we have a $100,000 a year contract with you, well I spent another 1 hour and half this month, I want to get billed for it, and I think that I always like to

kind of say that with respect to the tree trimming, we got $10,000 a year, or $9,500 a year allocated for tree trimming, I’d hate to not have a tree pruned because, hey we’re rethinking $9,500, you need to go over budget to get this tree trimming but, you take the
$100,000 Mark, let’s cut the tree.
Mr. Stahlman: And if we don’t use any of that $10,000 this year, does that become
$20,000 next year?
Mr. Conroy: No, it’s just an annual budget.
Mr. Stahlman: Ok, annual budget, so if you lose it, you don’t use it. So, I think it’s important for Julio to understand what’s available to spend for tree trimming and what I can spend because there is some tree trimming that is getting a little bit crazy, those poinciana trees are just going like this and like this.
Mr. Padilla: The thing is that the tree trimming and replacement also includes when we remove the tree, so that’s still in the same category.
Mr. Stahlman: Well, there’s a couple of ways that we can really utilize the money, at the end of the year if you don’t use the $10,000 I say, we need to spend it in additional landscaping to spiff up the median strip, I’ve been wanting to do that but, I haven’t done anything because we’re on a very tight budget but, what I’m trying to say is let’s not let the
$10,000 go without using it for the year.
Mr. Conroy: Well, if we need it, if there are things for us to improve the quality and the aesthetics.
Mr. Stahlman: I would like to focus on the median landscaping a little bit more, I don’t care about the right side and the left side, and behind Costco and all that, that’s all fine, it’s just median and spiff it up a little bit with some container material but, that’s the end of the story, and get with Julio on that because we’ve been looking at it every month out there.
Mr. Nelson: Is there something that you could do now under Julio’s watch that you weren’t able to do under George’s watch, that’s going to make it better, more attractive, more efficient to maintain?
Mr. Stahlman: Well, Julio has got that computer, George never had a computer, George never had a budget, George was just George and he was awesome at that job but, actually Julio is in a much better position for the job, and he’s got at his finger tips some

money to use, all I’m saying is yes, and we communicate probably 5 times a month on text messages and at least once a month in person right, am I making sense Julio?
Mr. Padilla: Yes, you are.
Mr. Stahlman: So, he’s really turned out to be a real asset because he’s in tune to you gentlemen as an extension of the Board.
Mr. Gill: So, with my other Districts, a lot of the tree trimming that you’ve been doing now is for hurricane prevention, where they’re trying to trim back the trees just in case we have storm, we can mitigate damage, is that some of the trimming you’re doing here?
Mr. Stahlman: This is what we should do on the tree trimming, we should get my tree trimming guy, we should set up a meeting, we should meet with Julio, and let’s just get a comprehensive tree trimming down through the Boulevard, they’re not that expensive, they can do a lot of tree trimming for a little bit of money, and if you drive down through the Boulevard you’re going to poinciana trees that are staring to get leggy and touching the ground, we’ve got to limb them up and trim them halfway. Remember we had the big ones, and about every 2 years we need to trim the ones for the semitrailers to drive by, remember we had that go around with the county on that but, we were trying to get by every 2 years on that because when the semi’s go by it has to be cut up to like 17’ but, we’ll do that at the same time.
Mr. Padilla: We’ll go over it tomorrow, we’re meeting tomorrow and we’ll do that because the last big tree trimming that was done was done last year, and then you said we were going to trim it back so, we probably don’t to have to do it until next year.
Mr. Stahlman: Yes, we can do it next year.
Mr. Padilla:	But now it’s more preventative, like any broken branches or any damages, or accidents.
Mr. Conroy: So, the $72,000 is $15,500 more than our budgeted item of $59,325, so if we increase that line item to $72,000 we want to stick to that number.
Mr. Nelson: Help me out in the field management category, what is that number, what does that cover?
Mr. Stahlman: I don’t know that number. Mr. Nelson: Do you know?
Mr. Gill: That’s Julio’s work, it’s supervision, it’s onsite management and it’s for all of the contracted field work that he does.

Mr. Nelson: So, it’s all the field management not just overseeing landscape. Mr. Gill: Yes, it’s all the field work.
Mr. Nelson: Ok.
Mr. Conroy:	So, we have to reduce the $101,675 by $15,500 which comes to
$86,175.
Mr. Stahlman: Tell you what I can do not that it matters, or if it does matter that’s great, if it doesn’t, I can hold this for 2 years, this price.
Mr. Conroy: Ok.
Mr. Stahlman: So that would be for 2026 and 2027.
Mr. Conroy: Is that what you guys want, what do you think? Mr. Durant: I’d make a motion.
Mr. Conroy: Ok, motion to approve Mark’s increase.
Mr. Nelson: You didn’t say what it would be, you need to make one. Mr. Conroy: For 2026 and 2027?
Mr. Durant: Yes.
Mr. Gill: So, I don’t know, we generally can’t make motion for future years. Mr. Urbancic: You can make it as an option to review it at that same price. Mr. Gill: Ok, alright, so the budget will be set as is then.
Mr. Conroy: Well, we have to reduce the $101,675 to $86,175.
Mr. Nelson: What did you say, $15,500, why did you move the $15,500? Mr. Conroy: Because that’s the different between $59,325, and $72,000. Mr. Gill: No.
Mr. Nelson: No, you want $15,500 but you can make it $15,000 even or you could make it less.
Mr. Conroy: So, it’s $12,675 minus $101,576 so that’s $89,000 exactly. Mr. Gill: Yes.
Mr. Conroy: So, then we’d adjust our reserves to $89,000, Greg agreed?
Mr. Urbancic:	Yes, you have to take it from somewhere without increase your overall budget number, and that would be the way to do it.
Mr. Conroy: Ok, so do we want to move to accept Mark’s $72,000 a year for 2026 and 2027.

Mr. Urbancic: Why don’t you do it the budget now, and then after we close the budget, then we can approve Mark’s increase.
Mr. Gill: Ok, so what I’d be looking for is a motion to approve resolution #2025-04 which would be the annual appropriation resolution adopting the budget, and this is the budget taking option #1 which is setting the reserves at $89,000 even, the remaining line items remain the same, except landscape maintenance which is going up from $59,325 up to $72,000.
Mr. Conroy: Correct.

On MOTION by Mr. Conroy seconded by Mr. Nelson with all in favor, Resolution #2025-04 the Annual Appropriation Resolution, option #1, setting the reserves at $89,000 as stated on the record was approved.

Consideration of Resolution #2025-05 Levy of Non Ad Valorem Assessments
Mr. Gill: Ok, moving to the next resolution, this is resolution #2025-05 and this resolution allows the CDD to levy the Non Ad Valorem Assessments and that’s included in your packet as well. If there are no questions, I’m looking for a motion to adopt resolution #2025-05.
Mr. Nelson: And there were no changes there right? Mr. Gill: No charges.
Mr. Nelson: Ok, so I so move.

On MOTION by Mr. Nelson seconded by Mr. Durant with all in favor, Resolution #2025-05 Levy of Non Ad Valorem Assessments was approved.

Motion to Close the Public Hearing
Mr. Gill: Next is time E which is the motion to close the public hearing.

On MOTION by Mr. Conroy seconded by Mr. Durant with all in favor, closing the Public Hearing was approved.

Mr. Gill: Alright, so before we get to item No. 4 do we want to go over the motion with Mark Stahlman?
Mr. Conroy: Yes.
Mr. Padilla: Just to touch base, it’s to start on October 1st which is the new fiscal
year.
Mr. Conroy: Ok. Mr. Gill: Yes.
Mr. Conroy: Thank you Mark.
Mr. Stahlman: And Julio if you could sign those three, and just email that to me. Mr. Padilla: We’re going to do the agreement.
Mr. Gill: Yes, we’ll have an agreement from October 1st for the next fiscal year.
Mr. Padilla: So, I’ll send you the agreement for you to review it, and once you sign it
then the chairman will sign it.
Mr. Stahlman: Ok, and it will reflect those three proposals. Mr. Padilla: Yes.
Mr. Stahlman: Ok.
Mr. Conroy: And Mark, you’re welcomed to stick around for the rest of the meeting or you can go if you need to.
Mr. Stahlman: Ok, thank you. The only other thing was the potholes, thank God you all got those fixed, there’s some bad ones over there, and that sinkhole, you might want to do something about that, I don’t know what’s going on but it is getting worse, I mean it gets worse like every 2 years.
Mr. Padilla: I did contact a company that’s going to come out, I’m trying to set that up and see if he can give us a price and what they think.
Mr. Durant: Where is it?
Mr. Stahlman: It’s on the north entrance service road to Costco, the back end entrance by the dealership, I mean it’s a smooth transition but, it’s something to look into.
Mr. Nelson: Oh, this is the one we talked about with the pipe, it comes at an angle or goes right across, and we think one of the pipes is broken.
Mr. Gill: So, there’s no pipe that’s broken. Mr. Nelson: Did we camera it?

Mr. Gill: There’s no point in doing a camera because they did an overlay and there’s no pipe there.
Mr. Stahlman: So, it’s just an asphalt repair.
Mr. Gill: Yes, and it’s just some sort of material that was under there that got depressed but, when I talked to Russ Burnham, he said it had gotten worse over the last 2 months, so they could come and redo it for us.
Mr. Stahlman: I would just do an asphalt repair, get a company to do an asphalt repair, if you want me to go down there or whatever.
Mr. Gill: Ok, the problem with the asphalt repair is if there was piping under it that would cause it to continue to sink.
Mr. Stahlman: But there’s no piping under it. Mr. Gill: Right, there’s no piping under it.
Mr. Stahlman: Right, so now it’s just a compaction asphalt repair. Mr. Gill: Ok.
Mr. Padilla:	When they open it, they will be able to see if there’s something underneath.
Mr. Stahlman: Right.
Mr. Nelson: They might have a company that can do that. Mr. Conroy: Ok, good, alright, what’s next Andrew.

FOURTH ORDER OF BUSINESS	Acceptance of Audit for Fiscal Year
Ending in September 30, 2024
Mr. Gill: Moving down to item No. 4 which is the acceptance of the audit for fiscal year ending September 30, 2024. This was a clean audit, and it starts on page 37 of your agenda.
Mr. Stahlman: Alright, I’m going to go, thanks for everybody’s time. Mr. Conroy: Thanks Mark.
Mr. Gill: So, if there are no questions, I’ll ask for a motion to accept the audit, but if you jump down to page 67 you’ll see the report to management there.

On MOTION by Mr. Conroy seconded by Mr. Nelson with all in favor, accepting the audit for Fiscal Year ending in September 30, 2024 was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Engagement
Letter with Grau & Associates to perform the Audit for Fiscal Year Ending September 30, 2025
Mr. Gill: Jumping down to page 68, this is the new engagement letter with Grau & Associates to perform their audit for fiscal year ending September 30, 2025. If there are no questions on that, I’ll ask for a motion to accept the engagement letter to allow them to do their audit.
Mr. Durant: Don’t we typically do these for like 5 year periods?
Mr. Gill: We do, and then every year they send us this engagement letter.
Mr. Durant: So you were saying we have a 3 year or a 5 year contract but, every year we have a separate engagement?
Mr. Urbancic: Yes, because we normally approve it for the year, so we have the engagement letter and when we do the audit selection, however many years we do it for either 3 or 5, they price as one component and then they break it out, but normally do it on a year to year basis, and we just have to renew it every year.
Mr. Durant: Ok, good, I’ll make that motion.

On MOTION by Mr. Durant seconded by Mr. Nelson with all in favor, accepting the engagement letter with Grau & Associates to perform the audit for Fiscal Year ending September 30, 2025 was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
Mr. Gill: Moving down to item No. 6, this staff reports, District attorney, do you have anything for us?

Attorney
Mr. Urbancic: No, but if you want to talk about that letter you received.

Engineer
Mr. Gill: Yes, so we received a letter from our engineer requesting a letter of no objection for a sidewalk easement within the District.
Mr. Urbancic: I’m told it’s by Gordon Foods on here on the corner, and I’m told that there’s one encroachment here, there’s one here, and then there’s one up here, and

apparently what I understand is the District has a median there and then the sidewalk is going through a portion of the easement, and the county wants us to sign off that we don’t have any objection to the sidewalk there, that’s my understanding. (inaudible comment)
Mr. Conroy: This is not our property, it’s just that we have an easement. Mr. Urbancic: Correct, and
Mr. Durant: And that’s the documentation they gave you, I mean they didn’t send you any survey?
Mr. Urbancic: Well, I sent you just whatever I had received on it.
Mr. Conroy: Do you want to give your thoughts on it Greg for Mike and Doug?
Mr. Urbancic: Well, I have to be a little bit careful because I have a conflict because my firm is working on this parcel in some way, shape or form but, with that said, there’s 3 sidewalks easements, and you can see it’s very small but, where the sidewalk just meanders into what is easements that are the Districts.
Mr. Durant: Does it show how significant they are?
Mr. Urbancic: Yes, this one is 291 square feet, so that’s one of them, and there’s three of them. The second one is 151 square feet and it looks like it goes through, there’s a public utility easement in that area, right there.
Mr. Durant: And this is sidewalk?
Mr. Urbancic: It’s part of the sidewalk so I think it hits it there and then it hits it there and there, so all of our easements are sort of along that, and that’s why the county is asking us to sign off on it. So, the county is taking the sidewalk essentially but, we have the easements there and it’s clipping those easements. So, because it’s going over our easements the county is really particular about that and that’s what I can tell you. The county just doesn’t want to take it, they’re always nervous that we’re going to cause them to rip out their sidewalk, so that’s why they’re trying to get off easy and we agree that we’re not going to disturb their sidewalk.
Mr. Durant: So, we have three that can vote on this? Mr. Urbancic: Yes.
Mr. Conroy: And David Stevens was cut off from the phone. Mr. Nelson: And this is the sidewalk thing, right?
Mr. Gill: Yes.
Mr. Nelson: This is not a real question but, does this make any sense to anybody?

Mr. Urbancic: Well, I’ll show you.
Mr. Nelson: Is it just because of the flower beds or something?
Mr. Urbancic: No, the sidewalk is in the public utility easement and the landscape buffer easement, so there’s like 3 areas.
Mr. Nelson: Right, and I was here for all of that explanation but, this one, the shape of it, it’s a little one.
Mr. Urbancic: Right, so that little one, that triangle, right here at the corner, it kind of goes that way.
Mr. Nelson: So, it’s already there.
Mr. Urbancic: Yes, and this one it just meanders over the line, it’s not in the right-of-way and that’s the issue, and this is the easement, so the county is just nervous that they’re putting a sidewalk or somebody else’s easement, or they’re going to have a sidewalk in somebody else’s easement but it’s already there anyway. The county just wants us to not object.
Mr. Nelson: I wish we could bargain with them, and you can’t, I deal with the right-of-way people every day and they’re a nightmare, and now we’re just giving them a sidewalk, no, move your sidewalk.
Mr. Gill: We can’t vote on it today, we’d have to recuse somebody. Mr. Nelson: Who?
Mr. Durant: Tom.
Mr. Conroy: But if we could get David back on the phone, then we could do it. Mr. Nelson: Well, the county can wait, it’s not the first time for this.
Mr. Conroy: I don’t know if we have any action right? Mr. Urbancic: I don’t know unless we meet again.
Mr. Conroy: What are the rules for recusing yourself in a vote?
Mr. Urbancic: If you have a conflict of interest, if this approval can somehow, in normal to your private gain, special private gain or benefit, if you could specially benefit in some way, shape or form.
Mr. Conroy: But if we handle certain matters for Kwit’s family and it has nothing to do with this, is that a conflict of interest.
Mr. Urbancic: It’s not per se a conflict of interest but, it’s one of those things, is this specific approval going to benefit you and your firm in some special way.

Mr. Conroy: Not at all.
Mr. Urbancic: So, it’s a letter of no objection, and you as a landowner out there as well have some protection statutorily that puts that out there as well.
Mr. Conroy: I mean this will have no impact on me, my firm, or anything else. Mr. Urbancic: I mean that would be the standard.
Mr. Conroy: So, in that case I’ll vote, and assuming you want to pass this.

On MOTION by Mr. Conroy seconded by Mr. Durant with all in favor, accepting the Letter of No Objection from the District Engineer relating to the sidewalk easements was approved.

Mr. Gill: Any questions for the engineer, I can send those over to him and he’ll answer them.

Field Report – Monthly Report
Mr. Gill: Moving on the field report, Julio.
Mr. Padilla: Yes, thank you. I do have an update on the second page of the report under lake maintenance. I have some information for the grasses, they are not being affected the way they’ve been treating them. I have spoken to them, they went back and treated it again, so we’re monitoring that to see what they’re doing will work, so I’ll just keep an eye on that and report back to the Board. There’s also the preserve maintenance, we had a three proposals here to maintain the preserve, the current company is Wood and Wetlands, and they were doing it and then suddenly they stopped and when I inquired about that they told me, no we haven’t done it. They used to do it every 3 months, so in order for them to go back and do it they will charge $2,000 for the initial service and then
$1,350 for each additional service.
Mr. Nelson: What happened?
Mr. Padilla: They said they want an agreement, and they didn’t get one, where in the past they had no issues with doing the maintenance without an agreement.
Mr. Nelson:	So, they had no agreement in the past but then they wanted an agreement and we wouldn’t give it to them?

Mr. Padilla: They did, but let’s say the agreement ended, and they would continue until we give them another agreement, and each time they didn’t receive one, so they stopped.
Mr. Nelson: Have they proposed one?
Mr. Padilla: They did, they had provided a proposal.
Mr. Nelson: When because you said it’s been in a bad spot for many months so was it because we haven’t been meeting?
Mr. Padilla: No, it has nothing to do with that. So, every month we go and check the preserve, and then things were going slowly because we had no water back then, so I called the company and asked them, when is your next treatment, and they said, we didn’t do one because we need you guys to give us an agreement, so that’s the reason why we don’t have one.
Mr. Conroy: How do we pay them, monthly? Mr. Padilla: No, every visit they do.
Mr. Conroy: So, they do something for 3 months, they send us a bill and we pay
them?
Mr. Padilla: Yes.
Mr. Conroy: And now they said they’re not going to do anything. Mr. Padilla: Until they get an agreement.
Mr. Nelson: When was the last time they did work?
Mr. Padilla:  They did it in December or November, so what we did is we hired a
company to do it 6 months later, so we had service done in June or July I believe from another company, and I was waiting to do without an agreement until we can get into an agreement so we have everything that we need.
Mr. Conroy: Is the other company Collier Environmental?
Mr. Padilla: Yes, and that’s the one that did it the one time, and there’s another company, Southeast Land and Water Management. Now, the current budget that we have is $5,000, and Southeast Land is willing to do it for $4,000 a year, every 3 months, Wood and Wetlands, $5,400 for the second year, but the first year it will cost $6,050, and Collier Environmental, they do it for $3,400. The difference is, Collier Environmental will do it twice a year, the other two companies will do it every 3 months, so 4 times a year.
Mr. Nelson: And what they’re doing is the same?

Mr. Padilla: Yes, it’s the same.
Mr. Durant: Is there a requirement with our permit that has to be quarterly?
Mr. Padilla: I checked, and I couldn’t find the actual permit but, I did some research and US Army Corp of Engineers normally doesn’t required a specific minimum amount to check. For example, what Southeast Land and Water Management told me is, it is best to do it every 3 months that way you can keep a check on it and see if it needs to be done more often if there’s anything unusual. You can still do it every 6 months but, when they do it every 6 months then they just have a bigger job to do and it’s harder for them as the year goes by, so it’s really up to the company as to how they think they can manage it.
Mr. Conroy: But does this company think they can keep it in compliance with our permit for $3,400 a month?
Mr. Padilla: Yes, and that company actually does another CDD, and they do it every 6 months too.
Mr. Conroy: Ok, so to me, if it’s harder, that’s not my problem depending on how they chose to work their guys.
Mr. Nelson: You’re saying go twice a year to save the money as long as it meets the permit standards.
Mr. Conroy: Well, what I want to do here is maintain this preserve in accordance with the South Florida Water Management permit, so as long as they do that, their compliant.
Mr. Nelson: So, the only reason we’d hire them in the first place is for compliance with the permit.
Mr. Conroy: Correct.
Mr. Nelson: So, take the cheapest one that keeps us in compliance with the permit.
Mr. Conroy: I just want to modify this to make sure they have to do to comply with the permit and that would be my thought anyway, I mean I don’t know why we should do it for $5,000, and if they do another CDD and they know what they’re doing, then that’s fine.
Mr. Padilla: And I manage that CDD also, and whenever I need to meet with them they’re willing to do that.
Mr. Durant: So, do they call you when it’s quarterly? Mr. Padilla: No, I call them.
Mr. Conroy: No, he called them to get quotes.

Mr. Padilla: Yes.
Mr. Durant: But when it’s time, when 6 months pass. Mr. Nelson: You’re talking about Woods and Wetlands. Mr. Durant: Yes, and that just seems a little bit strange.
Mr. Nelson: Right, and I’m with you, something is not right with Woods and Wetlands just like, hey we’re not going to do it anymore, where they’re making more money than any of the other services doing it.
Mr. Conroy: And then give a number higher than anyone else, higher than the budget.
Mr. Nelson: Right.
Mr. Gill: Alright, so I guess what I’m looking for now is a motion to accept the proposal for Collier Environmental Services for $3,400 annually for the preserve maintenance.
Mr. Conroy: And I would add that it requires maintenance to be done in accordance with the South Florida Water Management District permit and any other permits.

On MOTION by Mr. Conroy seconded by Mr. Durant with all in favor, accepting the proposal from Collier Environmental Services in the amount of $3,400 annually for preserve maintenance to be done in accordance with the South Florida Water Management District permit was approved.

Mr. Gill: What else do you have Julio?
Mr. Padilla: Nothing else to report unless there are any questions from the Board. Mr. Conroy: No questions.

Manager
Number of Registered Voters in the District – 0
Consideration of 2025 Performance Measures and Standards as Required by Florida Statute 189.0694
Mr. Gill: Under District manager, I’m required to report the number of registered voters in the District, and there are zero registered voters within this District. Next is the consideration of the 2025 performance measures and standards as required by Florida Statute.  So, earlier in the year we provided you all a template that listed a couple of

measures and standards that the Board would meet throughout the year, the Board meet those measures so we’re required by law to post those on the website as well. So, what I’m looking for now is a motion to accept those 2025 performance measures and standards and allow us to post those to the website.

On MOTION by Mr. Conroy seconded by Mr. Nelson with all in favor, accepting the 2025 Performance Measures and Standards as required by Florida Statute 189.0694 was approved.

Mr. Durant: I mean what were those standards because we only met a couple of times this year?
Mr. Gill: That we meet 3 times a year, that we have a website that is updated, that you guys advertise your meetings.
Mr. Nelson: So, it’s all fundamental stuff, and I remember we talked about the website.
Mr. Gill: Then also for 2026, this coming fiscal year, I’d be looking for a motion to use the same matrix as well going forward. The state hasn’t provided any updates right now as to what they’re looking for.

On MOTION by Mr. Nelson seconded by Mr. Conroy with all in favor, accepting the 2026 Performance Measures and Standards as required by Florida Statute 189.0694 was approved.

Consideration of Proposed Fiscal Year 2026 Meeting Schedule
Mr. Gill: Next up is fiscal year 2026 meeting schedule, currently we meet. Mr. Nelson: We have to meet 3 times I hear.
Mr. Gill: Yes, and so if you jump down to page 98 of your agenda, we proposed the fourth Thursday of the following months, the location at 4001 Tamiami Trail North, Suite 300, Naples, Florida 34103 at 2:00 p.m. and that’s our current schedule. There are a couple of exceptions, one of which is December 18th, and again, this Board doesn’t meet every month, we only meet when we need it. So, if you all are ok with keeping the current

schedule, then my office will advertise this, I’m just looking for a motion to accept the meeting schedule.

On MOTION by Mr. Durant seconded by Mr. Nelson with all in favor, accepting proposed Fiscal Year 2025 Meeting Schedule was approved.

Form 1 Financial Disclosure Due July 1, 2025
Reminder to Complete Annual Ethics Training by December 31, 2025
Mr. Gill: Then just the Form 1s for the Board members that haven’t filed yet, my office will reach out to you and those need to get filed as soon as possible. My office also pulls this report online maybe a week before the agenda goes out so this may be dated if you filed after that date. Then the District attorney already went over the ethics training, and they’ll send you a memo, and I can also send you the U-Tube links as well.

SEVENTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register
Acceptance of Unaudited Financials
Mr. Gill: Moving down to financial reports, approval of the check register on page 100, we have the check register for your review. If there are no questions, I’ll just ask for a motion to approve.

On MOTION by Mr. Conroy seconded by Mr. Nelson with all in favor, the Check Register was approved.

Mr. Gill: Next up is the unaudited financials I’m just looking for a motion to accept those, and I believe those are through July 31, 2025.

On MOTION by Mr. Conroy seconded by Mr. Nelson with all in favor, the Unaudited Financials were approved.

EIGHTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Mr. Gill:	Next is Supervisor’s requests and audience comments.	There are no members of the public present in person or online. Are there any Supervisor’s requests?

Mr. Conroy: No.

NINTH ORDER OF BUSINESS	Adjournment
Mr. Gill: Not hearing any, I would just be looking for a motion to adjourn.

On MOTION by Mr. Conroy seconded by Mr. Nelson with all in favor, the Meeting was adjourned.

Secretary /Assistant Secretary	Chairman / Vice Chairman

Although the minutes accurately reflect the discussions, certain comments may not be attributed to the correct speaker. If necessary, a recording is available to confirm speakers.

PINE AIR LAKES CDD

FIELD REPORT

November 20, 2025, Board Meeting

LANDSCAPE MAINTENACE

Contracted Services
Stahlman-England Irrigation and Landscape scheduled monthly services – Completed
Seasonal Floral Annuals – Installed
Removal of additional dead medium size trees on Naples Blvd. – Scheduled
Monthly Inspections with Mark from Stahlman-England – Completed

LAKE MAINTENANCE

Solitude Lake Management Provided Services

Inconsistencies in lake grass treatment were identified and escalated.
Management has committed to ensuring consistent application moving forward.

PRESERVE MAINTENANCE

Monthly Preserve Trash Removal – Completed

Collier County Environmental Agreement Status
The Board approved proposal is pending a response from provider.

SERVICE ROAD

Trucks and Vehicles Parking inside the curbing area – No longer an issue

Caving Road Area – Pending contractor repair proposal after onsite visual inspection.

Governmental Management Services – South Florida LLC 5385 N. Nob Hill Road
Sunrise, FL 33351

Memorandum

To:	Board of Supervisors

From: District Management

Date: October 1, 2025

RE:	HB7013 – Special Districts Performance Measures and Standards

This ﬁnal report is submitted in compliance with recent legislative requirements established by the Florida Legislature during its 2024 session to enhance accountability and transparency for all special districts.

District Management had identiﬁed the following focus areas with statutorily compliant
goals for the Fiscal Year 2025:

Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability

In addition, a standardized annual reporting form was created to serve both the goal-setting
and yearly reporting statutory requirements.

The goals, objectives, performance measures, and standards discussed herein represent the adopted framework by the Board of Supervisors to maintain compliance with House Bill 7013 and demonstrate the District’s ongoing commitment to transparency and public accountability.

This report details the accomplishments for the Fiscal Year 2025, conﬁrming that all goals and objectives were met, outlines the performance measures and standards employed and the District Engineer's yearly infrastructure condition assessment.

District Management recommends this report be accepted as the official and ﬁnal Annual Report required under Florida Statutes Section 189.0694 and related provisions.

PINE AIR LAKES COMMUNITY DEVELOPMENT DISTRICT
2024-2025 REPORT – PERFORMANCE MEASURES AND STANDARDS

Exhibit A:
Goals, Objectives, and Annual Reporting Form

Pine Air Lakes Community Development District Performance Measures & Standards – Annual Report Reporting Period: October 1, 2024 – September 30, 2025

Community Communication and Engagement

Goal 1.1: Public Meetings Compliance
The District satisﬁed statutory requirements by holding regular Board meetings as scheduled, despite some cancellations, with more than three meetings conducted during the Fiscal Year.

Meeting Dates:
October 24, 2024 - Cancelled November 21, 2024 ( Exception) - Held
December 19, 2024 ( Exception) - Cancelled January 23, 2025- Cancelled
February 27, 2025- Cancelled
March 27, 2025- Cancelled
April 24, 2025 - Held
Moy 22, 2025- Cancelled
June 26, 2025- Cancelled
July 24, 2025- Cancelled
August 21, 2025 - Held
September 25, 2025- Cancelled Result: Standard achieved.

Goal 1.2: Notice of Meetings Compliance
All meetings were properly noticed on the District’s website and via local newspaper, in compliance with Florida Statutes.
Result: Standard achieved.

Goal 1.3: Access to Records Compliance
Monthly website reviews were performed, and minutes and public records remain current and available.
Result: Standard achieved.
Infrastructure and Facilities Maintenance Goal 2.1: Field/District Management Site Inspections
Management conducted site inspections per the District Management Services Agreement.
Result: Standard achieved.

Goal 2.2: District Engineer Inspections
The District Engineer completed an annual infrastructure inspection and submitted a report.
Result: Standard achieved.

Financial Transparency and Accountability

Goal 3.1: Annual Budget Preparation
The proposed FY2025 budget was approved before June 15, and the ﬁnal adopted before
September 30, with both posted online.
Result: Standard achieved.

Goal 3.2: Financial Reports
The District website includes the latest annual audit, current budget, and ﬁnancials as required.
Result: Standard achieved.

Goal 3.3: Annual Financial Audit
The annual independent audit done by Grau and Associates was completed, approved, published online, and sent to the State of Florida.
Result: Standard achieved.

Overall Determination

The Pine Air Lakes Community Development District met all Performance Measures and Standards for Fiscal Year 2024-2025. Required meetings, transparency efforts, infrastructure maintenance, and ﬁnancial protocols were fulﬁlled.

Chair/Vice Chair: 		Date: 	 Print Name: 	 
Pine Air Lakes Community Development District

District Manager: 		Date: 	 Print Name: 	 
Pine Air Lakes Community Development District

Pine Air Lakes
COMMUNITY DEVELOPMENT DISTRICT

Check Register

Date	Check Numbers	Amount	

8/19/25	

2844	

$1,196.50	
9/17/25	2845-2852	$20,905.08	
9/23/25	2853-2854	$9,130.00	
10/7/25	2855-2858	$12,316.98	
10/22/25	2859-2861	$1,260.72	
	TOTAL	$44,809.28	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
8/19/25 00050	7/27/25 29637	202508 320-54100-35000	*	1,196.50
SVCS 08/25
STAHLMAN-ENGLAND	1,196.50 002844
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/25 00004	8/25/25 208	202507 310-51300-31500	*	39.50
SVCS 07/25
9/12/25 209	202508 310-51300-31500	*	869.50
SVCS 08/25
8/25/25 208	202507 310-51300-31500	V	39.50-
SVCS 07/25
9/12/25 209	202508 310-51300-31500	V	869.50-
SVCS 08/25
COLEMAN YOVANOVICH & KOESTER P.A.	.00 002845
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/25 00021	8/26/25 16577-08 202508 320-54100-48200	*	75.72
SVCS 08/25
8/26/25 26063-08 202508 320-54100-48200	*	142.55
SVCS 08/25
FLORIDA POWER & LIGHT (AUTOPAY)	218.27 002846
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/25 00087	8/31/25 00073006 202508 310-51300-48000	*	603.75
LEGAL AD #11335601
GANNETT FLORIDA LOCALIQ	603.75 002847

9/17/25 00030	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	
	9/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
264	202509 320-54100-47600	*	2,119.75
FIELD SVCS 09/25
265	202509 310-51300-34000	*	3,605.17
MGMT FEE 09/25
265	202509 310-51300-31600	*	166.67
DISSEMINATION AGENT SVCS
265	202509 310-51300-35101	*	125.00
WEBSITE ADMIN 09/25
265	202509 310-51300-42000	*	52.44
POSTAGE&DELIVERY 09/25
265	202509 310-51300-42500	*	11.85
COPIES 09/25
GOVERNMENTAL MANAGEMENT SERVICES -	6,080.88 002848
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/25 00083	9/15/25 25-752-2 202509 320-54100-46806	*	7,500.00
WATER PERMIT RENEW 9/25
RMA GEOLOGIC CONSULTANTS INC	7,500.00 002849
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/25 00076	9/01/25 PSI19802 202509 320-54100-46800	*	674.85
MAINT 09/25
SOLITUDE LAKE MANAGEMENT	674.85 002850
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PAL	PINE AIR LAKES JWASSERMAN

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/17/25 00050	8/28/25 29839	202508 320-54100-46801	*	250.00
TRASH PICKING 08/25
8/28/25 29840	202508 320-54100-46200	*	4,708.33
LANDSCAPE MAINT 08/25
STAHLMAN-ENGLAND	4,958.33 002851
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/25 00004	8/25/25 208	202507 310-51300-31500	*	39.50
SVCS 07/25
9/12/25 209	202508 310-51300-31500	*	829.50
SVCS 08/25
COLEMAN YOVANOVICH & KOESTER P.A.	869.00 002852
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/25 00054	9/15/25 29212	202509 300-15500-10000	*	8,295.00
RENEW POLICY #100125173
EGIS INSURANCE ADVISORS,LLC	8,295.00 002853
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/23/25 00050	9/18/25 30206	202509 320-54100-35000	*	835.00
MAINT 09/25
STAHLMAN-ENGLAND	835.00 002854
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00003	8/12/25 89525397 202508 310-51300-42000	*	66.93
DELIVERY THRU 08/06/25
9/16/25 97030637 202508 310-51300-42000	*	6.63
SVCS 08/25
FEDEX	73.56 002855

10/07/25 00030	9/15/25	
	10/01/25	
	10/01/25	
	10/01/25	
	10/01/25	
	10/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
266	202510 310-51300-31400	*	300.00
ASSESSMENT ROLL FY2026
267	202510 310-51300-34000	*	3,785.42
MGMT FEE 10/25
267	202510 310-51300-31600	*	166.67
DISSEMINATION AGENT SVCS
267	202510 310-51300-35101	*	125.00
WEBSITE ADMIN 10/25
267	202510 310-51300-42000	*	7.40
POSTAGE&DELIVERY 10/25
268	202510 320-54100-47600	*	2,225.75
FIELD SVCS 10/25
GOVERNMENTAL MANAGEMENT SERVICES -	6,610.24 002856
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00076 10/01/25 PSI20581 202510 320-54100-46800	*	674.85
MAINT 10/25
SOLITUDE LAKE MANAGEMENT	674.85 002857
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/07/25 00050	9/24/25 30311	202509 320-54100-46801	*	250.00
TRASH PICKING 09/25
PAL	PINE AIR LAKES JWASSERMAN

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	9/24/25 30312	202509 320-54100-46200			*					4,708.33		
	LANDSCAPE MAINT 09/25
STAHLMAN-ENGLAND									4,958.33	002858	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
10/22/25 00087	9/30/25 00073531 202509 310-51300-48000			*					260.72			
	LEGAL AD #11613504											
	GANNETT FLORIDA LOCALIQ									260.72	002859	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
10/22/25 00027	10/17/25 28188	202510 310-51300-31200			*					600.00			
	ARBITRAGE SVCS FY 9/30/25											
	GRAU & ASSOCIATES									600.00	002860	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
10/22/25 00083	10/15/25 23-524-2 202510 320-54100-46803			*					400.00			
	DATA/REPORTING SVCS 10/25											
	RMA GEOLOGIC CONSULTANTS	INC								400.00	002861	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- -	- - - - -	- -	-	-	-	-	- - - - - -	- - - - -	- - -	
	TOTAL	FOR	BANK A						44,809.28			
	TOTAL	FOR	REGISTER						44,809.28			

PAL	PINE AIR LAKES JWASSERMAN

Pine Air Lakes
Community Development District

Unaudited Financial Reporting
October 31, 2025

Table of Contents

1		Balance Sheet	

2	
	General Fund	

3	
	Debt Service Fund Series 2012	

4	
	Debt Service Fund Series 2022	

5-6	
	Month to Month	

7	
	Long Term Debt Report	

Balance Sheet October 31, 2025

	General Fund	Debt Service Fund	Totals Governmental Funds	

Assets:
Cash:
Operating Account	

$	29,921	

$	-	

$	29,921	
Due from General Fund	-	7,569	7,569	
Investments:
State Board of Administration - Surplus	

17,112	

-	

17,112	
State Board of Administration - Reserves	244,429	-	244,429	
BankUnited Money Market	114,593	-	114,593	
Series 2012
Revenue	

-	

35,468	

35,468	
Series 2022
Reserve	

-	

21,670	

21,670	
Revenue	-	57,174	57,174	
Interest	-	50,132	50,132	
Sinking	-	28	28	
Deposits-Electric	1,024	-	1,024	
Total Assets	$	407,079	$	172,041	$	579,120	

Liabilities:				
Due to Debt Service	$	7,569	$	-	$	7,569	
Total Liabilities	$	7,569	$	-	$	7,569	

Fund Balance:
Nonspendable:
Deposits	$	1,024
Restricted for:
Debt Service	-	

$	-

172,041	

$	1,024

172,041	
Unassigned	398,486	-	398,486	
Total Fund Balances	$	399,510	$	172,041	$	571,551	
				
Total Liabilities & Fund Balance	$	407,079	$	172,041	$	579,120	

General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ended October 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Through 10/31/25	Through 10/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	346,280	$	-	$	-	$	-	
Interest Income	13,800	1,150	1,329	179	
Total Revenues	$	360,080	$	1,150	$	1,329	$	179	

Expenditures:					
General and Administrative:					
Supervisors Fees	$	6,000	$	500	$	-	$	500	
FICA Taxes	459	38	-	38	
Engineering	8,000	667	-	667	
Arbitrage Calculation	600	600	600	-	
Assessment Roll	300	300	300	-	
Attorney	8,000	667	-	667	
Disclosure Report	2,000	167	167	(0)	
Annual Audit	3,700	308	-	308	
Trustee Fees	8,345	2,813	2,813	-	
Management Fees	45,425	3,785	3,785	(0)	
Website Maintenance	1,500	125	125	-	
Postage and Delivery	500	42	7	34	
Printing and Binding	750	63	-	63	
Insurance General Liability	10,777	10,777	8,295	2,482	
Legal Advertising	1,500	125	-	125	
Other Current Charges	1,000	83	117	(33)	
Office Supplies	200	17	-	17	
Dues, Licenses and Subscriptions	175	15	-	15	
Total General and Administrative	$	99,230	$	21,090	$	16,208	$	4,882	

Operations and Maintenance					
Landscape Maintenance	$	72,000	$	6,000	$	-	$	6,000	
Preserve Maintenance	5,000	417	-	417	
Tree Pruning and Replacement	9,500	792	-	792	
Irrigation Repairs and Maintenance	15,000	1,250	-	1,250	
Annual Plantings	20,000	20,000	-	20,000	
Electricity	3,000	250	-	250	
Lake Maintenance	8,341	695	675	20	
Field Management	26,709	2,226	2,226	(0)	
Reporting-SFWMD	4,800	400	400	-	
SFWMD Water Permit Renewal	7,500	625	-	625	
Reserves	89,000	7,417	-	7,417	
Total Operations & Maintenance	$	260,850	$	40,071	$	3,301	$	36,770	
					
Total Expenditures	$	360,080	$	61,161	$	19,509	$	41,652	
					
Excess (Deficiency) of Revenues over Expenditures	$	(0)	$	(60,011)	$	(18,180)	$	41,831	
					
Fund Balance - Beginning			$	417,690		
					
Fund Balance - Ending			$	399,510		

	Adopted	Prorated Budget	Actual		
	Budget	Through 10/31/25	Through 10/31/25		Variance		

Revenues:							
Special Assessments - Tax Roll Interest Income	$	-
1,000	$	-
83	$	-
398	$		- 314	
Total Revenues	$	1,000	$	83	$	398	$		314	

Expenditures:							
Interest - 11/1	$	6,600	$	-	$	-	$		-	
Interest - 5/1	6,600	-	-			-	
Principal - 5/1	440,000	-	-			-	
Total Expenditures	$	453,200	$	-	$	-	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$	(452,200)	$	83	$	398	$		314	
							
Fund Balance - Beginning	$	480,224		$	40,170				
							
Fund Balance - Ending	$	28,024		$	40,568				

	Adopted	Prorated Budget	Actual		
	Budget	Through 10/31/25	Through 10/31/25		Variance		

Revenues:						
Special Assessments - Tax Roll Interest Income	$	216,298
-	$	-	$	-
-	438	$		- 438	
Total Revenues	$	216,298	$	-	$	438	$		438	

Expenditures:						
Interest - 11/1	$	50,132	$	-	$	-	$		-	
Interest - 5/1	50,132	-	-			-	
Principal - 5/1	115,000	-	-			-	
Total Expenditures	$	215,264	$	-	$	-	$		-	
						
Excess (Deficiency) of Revenues over Expenditures	$	1,034	$	-	$	438	$		438	
						
Fund Balance - Beginning	$	106,400	$	131,036				
						
Fund Balance - Ending	$	107,434	$	131,473				

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

Revenues:

Special Assessments - Tax Roll	$	-	$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	
Interest Income	1,329	-	-	-	-	-	-	-	-	-	-	-	1,329	
Total Revenues	$	1,329  $	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,329	

Expenditures:		
General and Administrative:		
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
FICA Taxes	-	-	-	-	-	-	-	-	-	-	-	-	-	
Engineering	-	-	-	-	-	-	-	-	-	-	-	-	-	
Arbitrage Calculation	600	-	-	-	-	-	-	-	-	-	-	-	600	
Assessment Roll	300	-	-	-	-	-	-	-	-	-	-	-	300	
Attorney	-	-	-	-	-	-	-	-	-	-	-	-	-	
Disclosure Report	167	-	-	-	-	-	-	-	-	-	-	-	167	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	

Trustee Fees		2,813		-			-			-			-			-			-			-			-			-			-			-			2,813	
Management Fees		3,785		-			-			-			-			-			-			-			-			-			-			-			3,785	
Website Maintenance		125		-			-			-			-			-			-			-			-			-			-			-			125	
Postage and Delivery		7		-			-			-			-			-			-			-			-			-			-			-			7	
Printing and Binding		-		-			-			-			-			-			-			-			-			-			-			-			-	
Insurance General Liability		8,295		-			-			-			-			-			-			-			-			-			-			-			8,295	
Legal Advertising		-		-			-			-			-			-			-			-			-			-			-			-			-	
Other Current Charges		117		-			-			-			-			-			-			-			-			-			-			-			117	
Office Supplies		-		-			-			-			-			-			-			-			-			-			-			-			-	
Dues, Licenses and Subscriptions		-		-			-			-			-			-			-			-			-			-			-			-			-	
Total General & Administrative	$	16,208	$		-	$		-	$		-	$		-	$		-	$		-	$		-	$		-	$		-	$		-	$		-	$	16,208	

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

Operations & Maintenance

Field Expenditures
Landscape Maintenance	$	-	$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	$	-	
Preserve Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Tree Pruning and Replacement	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs and Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Annual Plantings	-	-	-	-	-	-	-	-	-	-	-	-	-	
Electricity	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lake Maintenance	675	-	-	-	-	-	-	-	-	-	-	-	675	
Field Management	2,226	-	-	-	-	-	-	-	-	-	-	-	2,226	
Reporting-SFWMD	400	-	-	-	-	-	-	-	-	-	-	-	400	
SFWMD Water Permit Renewal	-	-	-	-	-	-	-	-	-	-	-	-	-	
Reserves	-	-	-	-	-	-	-	-	-	-	-	-	-	

Total Operations & Maintenance	$	3,301	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	3,301	
			
Total Expenditures	$  19,509	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  19,509	
			
Excess (Deficiency) of Revenues over Expenditures	$ (18,180)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  (18,180)	
			
Net Change in Fund Balance	$ (18,180)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $  (18,180)	

Pine Air Lakes
Community Development District Long Term Debt Report

Original Amount:

Interest Rate: Maturity Date:

Bonds Outstanding - 9/30/25 Less:	Series 2022, Special Assessment Refunding Bonds
$2,525,000 4.125% - 4.650%
5/1/27 - 5/1/39

May 1, 2026 (Mandatory)	

$2,205,000
-	
Current Bonds Outstanding	$2,205,000	

Total Current Bonds Outstanding	$2,205,000