Sampson Creek
Community Development District

FY 2027
Approved Budget
May 21, 2026

	Table of Contents	

1-2		General Fund Budget	

3-7	
	General Fund Budget Narrative	

8	
	Capital Reserve Fund Budget	

9	
	Debt Service Fund Budget - Series 2016	

10	
	Debt Service Fund Series 2016 - Amortization Schedule	

11	
	Debt Service Fund Budget - Series 2020	

12	
	Debt Service Fund Series 2020 - Amortization Schedule	

Adopted Budget
 Description	FY 2023		Adopted Budget
  FY 2024		Adopted	Adopted	Actual
Budget	Budget	Thru
  FY 2025	FY 2026	4/30/26		Projected Next
  5 Months 	Total Projected
  9/30/26		Total Projected
  Variance 		Approved Budget
  FY 2027		Increase/Decrease from
Previous Year	Increase/Decrease Percent from
Previous Year	

Revenues										
Maintenance Assessments	$965,283	$1,109,669	$1,158,783	$1,216,236	$1,202,404	$13,832	$1,216,236	$0		$1,280,857	$64,621	5%	
Interest Income	$75	$75	$5,000	$15,000	$8,975	$6,411	$15,386	$386		$12,000	($3,000)	-20%	
Youth Programs Income	$45,000	$45,000	$0	$0	$0	$0	$0	$0		$0	$0	0%	
Clubhouse Income	$250	$250	$1,000	$1,000	$3,963	$500	$4,463	$3,463		$1,000	$0	0%	
Insurance Proceeds	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	0%	
Carryforward Surplus	$101,609	$163,315	$125,091	$54,124	$59,030	$0	$59,030	$4,906		$58,273	$4,149	8%	
TOTAL REVENUES	$1,112,217	$1,318,310	$1,289,874	$1,286,360	$1,274,372	$20,743	$1,295,115	$8,755		$1,352,129	$65,769	5%	
Expenditures					
Administrative					
Supervisor Fees	$12,000	$12,000	$12,000	$12,000	$6,200	$5,000	$11,200	($800)		$12,000	$0	0%	
FICA Expense	$918	$918	$918	$918	$474	$383	$857	($61)		$918	$0	0%	
Engineering	$15,000	$15,000	$15,000	$15,000	$14,622	$10,444	$25,066	$10,066		$15,000	$0	0%	
Dissemination	$2,000	$2,120	$2,226	$2,337	$1,363	$974	$2,337		($0) 		$2,454	$117	5%	
Arbitrage	$1,200	$1,200	$1,200	$1,200	$0	$1,200	$1,200	$0		$1,200	$0	0%	
Assessment Roll	$5,000	$5,300	$5,565	$5,843	$5,843	$0	$5,843	($0)		$6,135	$292	5%	
Attorney	$30,000	$30,000	$23,963	$23,963	$10,085	$10,085	$20,170	($3,793)		$25,000	$1,037	4%	
Annual Audit	$3,615	$3,715	$4,000	$4,000	$3,800	$0	$3,800	($200)		$3,900	($100)	-3%	
Trustee Fees	$9,750	$8,500	$8,500	$8,869	$8,889	$0	$8,889	$21		$8,869	$0	0%	
Management Fees	$56,286	$62,600	$65,730	$67,702	$39,493	$28,209	$67,702	$0		$69,733	$2,031	3%	
Information Technology	$1,000	$1,060	$1,113	$1,169	$682	$487	$1,169	$0		$1,227	$59	5%	
Telephone	$300	$400	$400	$400	$479	$342	$821	$421		$400	$0	0%	
Postage	$1,000	$500	$600	$600	$224	$160	$384	($216)		$600	$0	0%	
Printing & Binding	$1,500	$500	$400	$400	$114	$81	$195	($205)		$400	$0	0%	
Insurance	$8,751	$10,200	$11,037	$12,053	$10,885	$0	$10,885	($1,168)		$11,974	($79)	-1%	
Legal Advertising	$1,350	$1,350	$1,350	$1,350	$500	$1,180	$1,680	$330		$1,350	$0	0%	
Other Current Charges	$1,350	$1,500	$1,000	$1,000	$853	$610	$1,463	$463		$1,000	$0	0%	
Office Supplies	$500	$100	$100	$100	$0	$0	$0		($100) 		$100	$0	0%	
Dues, Licenses & Subscriptions	$175	$175	$175	$175	$175	$0	$175	$0		$175	$0	0%	
TOTAL ADMINISTRATIVE	$151,695	$157,138	$155,277	$159,079	$104,681	$59,155	$163,836	$4,757		$162,435	$3,356	2%	
Field										
Field Operations Manager*	$78,750	$47,700	$0	$0	$0	$0	$0	$0		$0	$0	0%	
General Manager*	$0	$0	$183,369	$193,091	$114,036	$81,455	$195,491	$2,400		$229,823	$36,732	19%	
Landscape Maintenance (Ruppert Landscape LLC)	$102,552	$158,472	$166,398	$166,398	$68,117	$48,655	$116,773		($49,625) 		$120,480		($45,918) 	-28%	
Landscape Maintenance (St Johns Golf)	$65,000	$65,000	$57,000	$30,000	$18,298	$13,070	$31,369	$1,369		$31,284	$1,284	4%	
Landscape Maintenance Contingency	$52,000	$52,000	$52,000	$52,000	$56,975	$12,500	$69,475	$17,475		$96,702	$44,702	86%	
Lake Maintenance	$26,460	$30,000	$30,000	$30,000	$18,520	$13,229	$31,749	$1,749		$32,000	$2,000	7%	
Amenities and Recreation Management*	$76,387	$76,387	$0	$0	$0	$0	$0	$0		$0	$0	0%	
Amenities and Recreation Management-Assistant*	$16,206	$16,206	$0	$0	$0	$0	$0	$0		$0	$0	0%	
Security	$59,854	$73,514	$79,888	$83,500	$48,606	$34,718	$83,324	($176)		$83,500	$0	0%	
Gym Equipment Lease	$0	$0	$0	$27,000	$15,486	$11,061	$26,547	($453)		$27,000	$0	0%	
Lifeguards/Pool Monitors	$40,892	$46,434	$46,434	$46,434	$5,750	$40,684	$46,434	$0		$52,868	$6,434	14%	
Pool Maintenance	$35,000	$35,000	$35,000	$35,000	$24,487	$17,491	$41,978	$6,978		$41,000	$6,000	17%	
Splash Pad Maintenance/Chemicals	$6,000	$6,000	$6,000	$6,000	$3,500	$2,500	$6,000	$0		$6,000	$0	0%	
Janitorial Maintenance	$22,500	$22,500	$22,500	$22,500	$12,542	$8,959	$21,501		($999) 		$22,500	$0	0%	
Electric	$68,000	$76,500	$80,000	$82,500	$49,409	$35,292	$84,700	$2,200		$85,000	$2,500	3%	
Water	$16,000	$16,000	$18,500	$18,500	$13,732	$7,630	$21,362	$2,862		$18,500	$0	0%	
Refuse Service	$500	$500	$500	$500	$0	$500	$500	$0		$500	$0	0%	

Adopted	Adopted	Adopted	Adopted	Actual	Projected		Total		Total Budget		Budget		Budget		Budget		Thru		Next	Projected	Projected

Approved	Increase/Decrease  Increase/Decrease Budget		from	Percent from

 Description	FY 2023	  FY 2024	  FY 2025	FY 2026	4/30/26	  5 Months  	  9/30/26	  Variance    FY 2027		Previous Year	Previous Year

Field - continued
Permits		$2,000		$2,000		$2,000		$2,000			$0		$575			$575 Repairs & Maintenance	$20,000	$45,000	$32,849	$32,849	$18,531	$7,500	$26,031 Street & Tennis Court Lighting Maintenance	$11,000	$11,000		$8,281		$5,000			$0	$2,500		$2,500 Repairs & Replacements-Amenity Center	$20,000	$20,000	$20,000	$20,000		$4,696	$2,500		$7,196 Tennis Court Maintenance		$7,500		$7,500		$3,897		$2,500       $0      $1,250       $1,250

($1,425)
($6,818)
($2,500)
($12,804)
($1,250)

$0	0%
$2,000	$0	0%
$47,849	$15,000	46%
$5,000	$0	0%
$0		($20,000) 	-100%
$2,500	$0	0%

Supplies	$12,500	$20,000	$16,563	$12,500	$11,550	$2,500	$14,050	$1,550
Special Events	$25,000	$25,000	$25,000	$25,000	$18,651	$6,349	$25,000			$0 Holiday Decorations	$20,000	$15,000	$15,000	$15,000	$14,526		$0	$14,526		($474)  Workers Compensation Insurance		$2,000		$2,000		$2,000		$0		$0		$0		$0			$0 Property Insurance*	$24,902	$41,298	$45,947	$45,091	$41,961		$0	$41,961  ($3,130)  Telephone/Internet/Cable TV             $12,500      $12,500      $7,000      $14,000     $9,314      $7,334      $16,648      $2,648 Website Maintenance                 $5,040      $5,040      $1,000      $1,056      $693       $495       $1,188       $132 Office Supplies                     $500       $700       $700       $700      $268       $192        $460       ($240)
Contingencies	$3,000	$11,004	$0	$7,500	$0	$0	$0	($7,500)
Youth Programs	$45,000	$45,000	$0	$0	$0	$0	$0	$0

$12,500	$0	0%
$25,000	$0	0%
$20,000	$5,000	33%
$0	$0	0%
$39,863		($5,228) 	-12%
$15,000	$1,000	7%
$1,200	$144	14%
$700	$0	0%
$7,500	$0	0%
$0	$0	0%

TOTAL FIELD	$877,043	$985,255	$957,826	$976,619	$569,649	$358,939	$928,589	($48,030)

$1,026,269	$49,651	5%

TOTAL EXPENDITURES	$1,028,738	$1,142,394	$1,113,103	$1,135,698	$674,331	$418,094	$1,092,425	($43,273)

$1,188,705	$53,007	5%

Total Expenditure Increase	$53,006.92	

Other Sources/(Uses)
Capital Reserve Transfer	($200,000)	($200,000)	($175,000)	($175,000)	$0	($175,000)	$25,000 Interfund Transfer-Excess/Shortage DS Revenues		$24,084		$23,229		$24,338		$30,582	$0		$30,582		$7,354

($175,000)	$0.00	0%
$11,575		($12,762) 	-42%

TOTAL OTHER SOURCES AND USES	($175,916)	($176,771)	($150,662)	($144,418)	$0	($144,418)	$32,354

($163,425)	($12,762)

EXCESS REVENUES (EXPENDITURES)	$0	$0	$0	$455,624	($397,351)	$58,273	$84,382

$0	($0)

FY 2027

		FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026	
	Net Assessment	$965,414.03	$965,283.04	$965,283.04	$1,108,803.61	$1,158,783.40	$1,216,236.15	
	Net Golf Course	$13,256.58	$13,256.58	$13,256.58	$13,705.90	$14,323.65	$15,033.82	
	Net to Residential	$952,157.45	$952,026.46	$952,026.46	$1,095,097.71	$1,144,459.75	$1,201,202.32	
	No. of Residential Units	799	799	799	799	799	799	
	Net Residential Unit Assessment	$1,191.69	$1,191.52	$1,191.52	$1,370.59	$1,432.37	$1,503.38	
	Gross Residential Unit Assessment	$1,267.75	$1,267.75	$1,267.75	$1,458.07	$1,523.79	$1,599.34	
	Gross Golf Course Assessment	$12,677.52	$12,677.50	$12,677.50	$14,580.70	$15,237.93	$15,993.43	
	Assessment Increase per unit compared to prior FY	$0	$0	$0	$190.32	$65.72	$75.55	

$1,280,856.76
$15,832.59
$1,265,024.16
799
$1,583.26
$1,684.32
$16,843.18
$84.98
5.31%

REVENUES:

Maintenance Assessments
The District will levy a non ad-valorem special assessment on all taxable property within the District to fund all of the General Operating Expenditures for the fiscal year.

Interest Income
The District will have all excess funds invested in a custodian account with US Bank. The amount is based upon the estimated average balance of funds available during the fiscal year.

Youth Programs Income
Income earned from hosting a summer camp, Kids Night Out, Tiny Tots Soccer, and School Days Out.

Miscellaneous Income
Income earned from Clubhouse activities.

EXPENDITURES:

Administrative:

Supervisor Fees
The Florida Statutes allows each board member to receive $200 per meeting not to exceed $4,800 in one year. The amount for the fiscal year is based upon all five supervisors attending the estimated 12 meetings.

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

Engineering Fees
The District's engineer will be providing general engineering services to the District including attendance and preparation for board meetings, etc.
Dissemination Agent
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues. The District has contracted with Governmental Management Services, to provide this service.

Arbitrage
The District is required to annually have an arbitrage rebate calculation on the District's Series 2016 and 2020 Special Assessment Bonds.

Attorney
The District's legal counsel will be providing general legal services to the District, i.e., attendance and preparation for monthly meetings, review operating and maintenance contracts, etc.

Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm.

Trustee Fees
The District issued Series 2016 Capital Improvement Revenue and Refunding Bonds and Series 2020 Capital Improvement Bonds which are held with a Trustee at US Bank. The amount of the trustee fees is based on the agreement between US Bank and the District.

Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services. These services are further outlined in Exhibit "A" of the Management Agreement.

Assessment Roll
Governmental Management Services serves as the District's collection agent and certifies the District's non-ad valorem assessments with the county tax collector.
Information Technology
Represents costs 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..
Postage
Mailing of agenda packages, overnight deliveries, correspondence, etc.

Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Insurance
The District's General Liability & Public Officials Liability Insurance policy is with Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

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

Other Current Charges
Bank charges and any other miscellaneous expenses that are incurred during the year.

Office Supplies
Miscellaneous office supplies.

Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Department of Economic Opportunity for $175.

Maintenance:

General Manager
The District has contracted with Vesta Property Services for the property management of Sampson Creek Community Development District. Their responsibilities include supervising contracted vendors, coordinating of maintenance repairs and replacement of District grounds, buildings and roads, and to review/approve all related invoices.

Landscape Maintenance
The District has contracted with Ruppert Landscaoe LLC to provide landscaping and irrigation maintenance services to all the common areas within the District. St. Johns Golf Management will provide maintenance of all Bermuda turf areas.
Description	Monthly	Annually	
Ruppert Landscape	$10,040	$120,480	
St. Johns Golf Club	$2607	$31,284	
Contingency		$96,702	
Total		$248,466	

Lake Maintenance
The District has a contract with Lake Doctors who provide monthly water management services to all the lakes throughout the District.
Description	Monthly	Annually
Lake Doctors	$2,666	$32,000

Amenities and Recreation Management
The District has contracted with Vesta Property Services for providing a full-time Recreational Director, who coordinates special events and youth programs for the District and manages use of the recreational facilities. Included in this line is also a part-time facility assistant.

Security
Security Alarm services of the clubhouse provided by Certified Security Systems. Also included are the costs for St. Johns Sheriff’s Office patrol and Central Security Agency.

Gym Equipment Lease
Includes costs associated with leasing commercial-grade gym equipment necessary to support participant health, wellness, and fitness activities. Leasing equipment instead of purchasing outright allows the program to provide safe, modern, and properly maintained fitness resources.
Lifeguards and Pool Monitors
Cost to provide lifeguard services and pool monitors during the pool operation season from ASG/Vesta.

Pool Maintenance
The District currently has a contract with C Buss Enterprises for pool cleaning, water testing, treatment, checking chemicals and back washing of the Amenity Center pool.

Splash Pad Maintenance/Chemicals
The cost to maintain the newly built splash pad.

Janitorial Maintenance
Weekly cleaning of the clubhouse.

Electric
The cost of electricity for Sampson Creek CDD for the following accounts:

Account Number	Description	Amount	
08744-67061	380 St. John's Golf Drive #IRR	$91.80	
16229-99512	219 St. John's Golf Drive #Pool	$13,189.48	
19350-09421	211 St. John's Golf Drive #LITES	$2,121.12	
46974-44356	9402 Leo Maguire Pkwy #2	$313.20	
55613-33054	2125 County Road 210 W	$1,136.76	
59216-52565	205 St. John's Golf Drive	$5,079.88	
61084-35154	944 Leo Maguire Parkway #1	$313.20	
80369-00598	205 St. John's Golf Drive #Swim Club	$8,451.64	
72556-88074	Leo Maguire Parkway #Streetlights	$31,755.68	
33381-88364	1574 Drury Court #1	$8,895.52	
	Contingency	$13,651.72	
TOTAL		$85,000.00	

Water/Sewer
Cost of water/sewer from JEA for the following accounts:

Account Number	Description	Amount	
8274324200	380 St. John's Golf Drive #IRR	$12,906.75	
1487324200	Eagle Point Drive #IRR	$4,593.25	
	Contingency	$1,000.00	
TOTAL		$18,500.00	

Refuse
This item includes the cost of garbage disposal for the District.
Permits
Pool permit fees from the St. Johns County Health Department.

Repairs and Maintenance
Unscheduled repairs and maintenance to the District’s Facilities throughout the community.

Street & Tennis Court Lighting Maintenance
Represents costs associated with repairs and replacement of district streetlights, tennis court lights and other facility lighting.

Repairs and Replacements-Amenity Center
Represents costs associated with repairs and replacement for the Amenity Center.

Tennis Court Maintenance
Represents costs associated with repairs of the tennis courts.

Lighting Repairs and Maintenance
Represents costs associated with repairs of the lighting throughout the District.

Supplies
Miscellaneous supplies needed for the Clubhouse.

Special Events
Monthly events and organized functions the District provides for all residents.

Property Insurance
The District's Property Insurance policy is with Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Telephone/Internet/Cable Television
The District has contracted with Comcast to provide telephone, internet, and cable connectivity services and communications.
Website Maintenance
The monthly Constant Contact application fees for community communications via e-blasts and surveys.

Office Supplies
Miscellaneous office supplies.

Contingencies
A contingency for any unanticipated and unscheduled cost to the District.

Capital Outlay
Represents any minor capital expenditures the District may need to make during the Fiscal Year.

Capital Reserve
Money set aside for future replacements of capital related items.

Sampson Creek				Capital Projects Funds	
Community Development District					

Description	Adopted Budget
FY 2026	Actual Thru
4/30/26	Projected Next
5 Months	Total Projected
9/30/26	Approved Budget
FY 2027	

Revenues						
Interest Income	$5,000	$4,945	$3,532	$8,477	$5,000	
Miscellaneous Income	$0	$0	$0	$0	$0	
Carry Forward Surplus	$232,934	$239,388	$0	$239,388	$316,423	
TOTAL REVENUES	$237,934	$244,333	$3,532	$247,865	$321,423	

Expenditures						
Sidewalk Repairs	$0	$0	$0	$0	$100,000	
Landscape Enhancements	$0	$0	$0	$0	$75,000	
Repairs and Replacements	$63,797	$106,442	$0	$106,442	$100,000	
TOTAL EXPENDITURES	$63,797	$106,442	$0	$106,442	$275,000	

Other Sources/(Uses)						
Capital Reserve Transfer	$175,000	$175,000	$0	$175,000	$175,000	
TOTAL OTHER	$175,000	$175,000	$0	$175,000	$175,000	
						
EXCESS REVENUES	$349,137	$312,891	$3,532	$316,423	$221,423	

Community Development District Debt Service Fund
Series 2020 Capital Improvement Revenue Bonds

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Approved
Budget	
Description	FY 2026	4/30/26	5 Months	9/30/26	FY 2027	

Revenues						
Special Assessments - Levy (1)	$552,515	$546,218	$6,297	$552,515	$552,515	
Interest Income	$2,500	$8,190	$5,850	$14,040	$2,500	
Carry Forward Surplus (2)	$86,325	$92,274	$0	$92,274	$74,271	
TOTAL REVENUES	$641,340	$646,682	$12,147	$658,829	$629,286	

Expenditures

Series 2016
Interest - 11/01	$61,988	$61,988	$0	$61,988	$56,613	
Interest - 05/01	$61,988	$0	$61,988	$61,988	$56,613	
Principal - 05/01	$430,000	$0	$430,000	$430,000	$440,000	
TOTAL EXPENDITURES	$553,975	$61,988	$491,988	$553,975	$553,225	

Other Sources/(Uses)

Interfund Transfer In / (Out)-GF (3)	

($24,338)	

($30,582)	

$0	

($30,582)	

($11,575)	
TOTAL OTHER	($24,338)	($30,582)	$0	($30,582)	($11,575)	
						
EXCESS REVENUES	$63,027	$554,112	($479,840)	$74,271	$64,486	
				
11/27 Interest Expense	
$	50,838	

Lot Size	
Unit Count	Per Unit
2016-1	Per Unit
2016-2	Total
2016-1	Total
2016-2	
55'	48	$488.52	$41.34	$23,448.96	$1,984.32	
65'	34	$524.74	$48.85	$17,841.16	$1,660.90	
75'	43	$577.72	$56.37	$24,841.96	$2,423.91	
85'	37	$633.26	$63.89	$23,430.62	$2,363.93	
100'	56	$796.11	$75.16	$44,582.16	$4,208.96	
100'	1	$0.00	$75.16	$0.00	$75.16	
Golf Course	1	$15,244.79	$751.61	$15,244.79	$751.61	
Total	220			$149,389.65	$13,468.79	

Lot Size	
Unit Count	Per Unit
2016-1	Per Unit
2016-2	Total
2016-1	Total
2016-2	
55'	96	$540.78	$41.34	$51,914.88	$3,968.64	
65'	160	$579.30	$48.85	$92,688.00	$7,816.00	
65'	1	$0.00	$48.85	$0.00	$48.85	
75'	232	$636.88	$56.37	$147,756.16	$13,077.84	
85'	75	$698.40	$63.89	$52,380.00	$4,791.75	
100'	16	$875.73	$75.16	$14,011.68	$1,202.56	
Total	580			$358,750.72	$30,905.64	

Net Assessment	$552,515	
Plus Collection Fees (6%)		$35,267 	
Gross Assessment	$587,782	

(1) Net Amount Assessed.
(2) Carry forward surplus is net of the reserve requirement.
(3) Excess funds in the 2016 Revenue account after November 1st get transferred to the general fund.

Series 2016 Capital Improvement Revenue and Refunding Bonds

AMORTIZATION SCHEDULE

DATE		BALANCE	PRINCIPAL	INTEREST	TOTAL	

05/01/26	
$	
4,200,000.00	
$	430,000.00	
$	61,987.50	
$	-	
11/01/26	$	3,770,000.00	$	-	$	56,612.50	$	548,600.00	
05/01/27	$	3,770,000.00	$	440,000.00	$	56,612.50	$	-	
11/01/27	$	3,330,000.00	$	-	$	50,837.50	$	547,450.00	
05/01/28	$	3,330,000.00	$	455,000.00	$	50,837.50	$	-	
11/01/28	$	2,875,000.00	$	-	$	44,012.50	$	549,850.00	
05/01/29	$	2,875,000.00	$	470,000.00	$	44,012.50	$	-	
11/01/29	$	2,405,000.00	$	-	$	36,962.50	$	550,975.00	
05/01/30	$	2,405,000.00	$	485,000.00	$	36,962.50	$	-	
11/01/30	$	1,920,000.00	$	-	$	29,687.50	$	551,650.00	
05/01/31	$	1,920,000.00	$	500,000.00	$	29,687.50	$	-	
11/01/31	$	1,420,000.00	$	-	$	22,187.50	$	551,875.00	
05/01/32	$	1,420,000.00	$	460,000.00	$	22,187.50	$	-	
11/01/32	$	960,000.00	$	-	$	15,000.00	$	497,187.50	
05/01/33	$	960,000.00	$	475,000.00	$	15,000.00	$	-	
11/01/33	$	485,000.00	$	-	$	7,578.13	$	497,578.13	
05/01/34	$	485,000.00	$	485,000.00	$	7,578.13	$	492,578.13	
			$  4,200,000.00	$	587,743.75	$  4,787,743.75	

Debt Service Fund
Series 2020 Capital Improvement Revenue Bonds

	Adopted
Budget	Actual
Thru	Projected
Next	Total
Projected	Approved
Budget	
Description	FY 2026	4/30/26	5 Months	9/30/26	FY 2023	

Revenues						
Special Assessments - Levy (1)	$73,780	$72,941	$839	$73,780	$73,780	
Interest Income	$750	$3,354	$2,396	$5,750	$750	
Carry Forward Surplus (2)	$61,026	$62,490	$0	$62,490	$69,070	
TOTAL REVENUES	$135,557	$138,785	$3,235	$142,020	$143,600	

Expenditures

Series 2020
Interest - 11/01	$31,475	$31,475	$0	$31,475	$31,356	
Interest - 05/01	$31,475	$0	$31,475	$31,475	$31,356	
Principal - 05/01	$10,000	$0	$10,000	$10,000	$10,000	
TOTAL EXPENDITURES	$72,950	$31,475	$41,475	$72,950	$72,713	
						
EXCESS REVENUES	$62,607	$107,310	($38,240)	$69,070	$70,888	

11/27 Interest Expense		$31,238 
Assessments per unit for FY 2024-2025:

Lot Size	
Unit Count	Per Unit
2020-1	Total
2020-1	
55'	48	$73	$3,510	
65'	34	$86	$2,938	
75'	43	$100	$4,288	
85'	37	$113	$4,181	
100'	57	$133	$7,578	
Golf Course	1	$1,329	$1,329	
Total	220		$23,823.26	

Lot Size	
Unit Count	Per Unit
2020-2	Total
2020-2	
55'	96	$73	$7,020	
65'	161	$86	$13,912	
75'	232	$100	$23,133	
85'	75	$113	$8,475	
100'	16	$133	$2,127	
Total	580		$54,666	

Net Assessment	$73,780	
Plus Collection Fees (6%)		$4,709 	
Gross Assessment	$78,490	

(1) Net Amount Assessed.
(2) Carry forward surplus is net of the reserve requirement.

Sampson Creek
Community Development District
Series 2020, Capital Improvement Revenue Bonds
AMORTIZATION SCHEDULE

	DATE			BALANCE			PRINCIPAL			INTEREST			TOTAL		
05/01/26	$	2,470,000	$	10,000.00	$	31,475.00	$	-	
11/01/26	$	2,460,000	$	-	$	31,356.25	$	72,831.25	
05/01/27	$	2,460,000	$	10,000.00	$	31,356.25	$	-	
11/01/27	$	2,450,000	$	-	$	31,237.50	$	72,593.75	
05/01/28	$	2,450,000	$	10,000.00	$	31,237.50	$	-	
11/01/28	$	2,440,000	$	-	$	31,118.75	$	72,356.25	
05/01/29	$	2,440,000	$	10,000.00	$	31,118.75	$	-	
11/01/29	$	2,430,000	$	-	$	31,000.00	$	72,118.75	
05/01/30	$	2,430,000	$	10,000.00	$	31,000.00	$	-	
11/01/30	$	2,420,000	$	-	$	30,881.25	$	71,881.25	
05/01/31	$	2,420,000	$	10,000.00	$	30,881.25	$	-	
11/01/31	$	2,410,000	$	-	$	30,762.50	$	71,643.75	
05/01/32	$	2,410,000	$	60,000.00	$	30,762.50	$	-	
11/01/32	$	2,350,000	$	-	$	30,050.00	$	120,812.50	
05/01/33	$	2,350,000	$	65,000.00	$	30,050.00	$	-	
11/01/33	$	2,285,000	$	-	$	29,278.13	$	124,328.13	
05/01/34	$	2,285,000	$	270,000.00	$	29,278.13	$	-	
11/01/34	$	2,015,000	$	-	$	26,071.88	$	325,350.00	
05/01/35	$	2,015,000	$	300,000.00	$	26,071.88	$	-	
11/01/35	$	1,715,000	$	-	$	22,509.38	$	348,581.25	
05/01/36	$	1,715,000	$	305,000.00	$	22,509.38	$	-	
11/01/36	$	1,410,000	$	-	$	18,506.25	$	346,015.63	
05/01/37	$	1,410,000	$	315,000.00	$	18,506.25	$	-	
11/01/37	$	1,095,000	$	-	$	14,371.88	$	347,878.13	
05/01/38	$	1,095,000	$	320,000.00	$	14,371.88	$	-	
11/01/38	$	775,000	$	-	$	10,171.88	$	344,543.75	
05/01/39	$	775,000	$	330,000.00	$	10,171.88	$	-	
11/01/39	$	445,000	$	-	$	5,840.63	$	346,012.50	
05/01/40	$	445,000	$	445,000.00	$	5,840.63	$	450,840.63	
Total			$	2,470,000	$	717,787.50	$3,187,787.50