Elevation Pointe Community Development District

Agenda September 3, 2026

Agenda
Elevation Pointe
Community Development District

August 27, 2026
219 East Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526

Board of Supervisors Meeting
Elevation Pointe Community Development District

Dear Board Members:

The Board of Supervisors of Elevation Pointe Community Development District will meet Thursday, September 3, 2026 at 10:00 AM at the Offices of GMS-NF, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092. Following is the advance agenda for the meeting:

Audit Committee Meeting
Roll Call
Public Comment Period
Review of Proposals and Tally of Audit Committee Members Rankings
Berger, Toombs, Elam, Gaines & Frank
DiBartolomeo, McBee, Hartley & Barnes
Grau & Associates
McIntosh CPA
Richie Tandoc, P.A.
Adjournment

Board of Supervisors Meeting
Roll Call
Public Comment Period
Organizational Matters
Appointment of Individual to Fulfill Board Vacancy in Seat #4
Administration of Oath of Office to Newly Appointed Board Member
Consideration of Resolution 2026-04 Electing an Assistant Secretary
Approval of Minutes of April 24, 2026 Board of Supervisors Meeting and Audit Committee Meeting
Acceptance of the Rankings of the Audit Committee Meeting and Authorizing Staff to Send a Notice of Intent to Award
Consideration of Resolution 2026-08 Ratifying Actions in Resetting the Public Hearing to Adopt the Fiscal Year 2027 Budget
Public Hearing
Consideration of Resolution 2026-09 Adopting the Fiscal Year 2027 Budget and Relating to the Annual Appropriations
Consideration of Resolution 2026-10 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Fiscal Year 2027 Budget Funding Agreement
Consideration of Resolution 2026-11 Amending the Fiscal Year 2026 Budget
Consideration of Resolution 2026-12 Resetting the Public Hearing to Adopt the Revised Rules of Procedure
Review and Acceptance of Fiscal Year 2025 Audit Report
District Goals and Objectives
Adoption of Fiscal Year 2027 Goals and Objectives
Review and Approval of Fiscal Year 2026 Goals and Objectives and Authorizing Chair to Execute Final Form
Ratification of Series 2022A Requisitions #156-159
Staff Reports
Attorney
Engineer
District Manager’s Report
Balance Sheet and Income Statement
Consideration of Funding Requests #57
Presentation of Number of Registered Voters – 0
Approval of Fiscal Year 2027 Meeting Schedule
Other Business
Supervisors Requests
Next Meeting Date – September 25, 2026
Adjournment

The balance of the agenda will be discussed at the meeting. In the meantime, if you should have any questions, please do not hesitate to contact me.

Sincerely,
Jeremy LeBrun
Jeremy LeBrun District Manager

Audit Committee Meeting

Section III

Section A

ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200 Fort Pierce, Florida 34950
(772) 461-6120

CONTACT PERSON:

Maritza Stonebraker, CPA, Director

DATE OF PROPOSAL:

May 14, 2026
TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE
Letter of Transmittal	1-2
Profile of the Proposer

Description and History of Audit Firm Professional Staff Resources
Ability to Furnish the Required Services

Governmental Auditing Experience

Fee Schedule

Scope of Work to be Performed

Resumes

Peer Review Letter

3
4-5
5
6-15
16
16
17-32
33
f?tt Berger, Toombs, Elam,
,O,, Gaines & Frank
Certified Public Accountants  PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

May 14, 2026
Elevation Pointe Community Development District Governmental Management Services Central Florida, LLC 219 East Livingston Street
Orlando, FL 32801 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for Elevation Pointe Community Development District.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Elevation Pointe Community Development District. We will provide you with top quality, responsive service.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits.

We will conduct the audit in accordance with auditing standards generally accepted in the United States of America with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA
Fort Pierce / Stuart
- 1 -
Member AICPA Division for CPA Firms Private Companies practice Section

Member FICPA
fftt Berger, Toombs, Elam,
-0'	Gaines & Frank
Urtified Public Accountants  PL

Elevation Pointe Community Development District May 14, 2026

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.
To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. Maritza Stonebraker is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to Elevation Pointe Community Development District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 70 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and for St. Lucie County for over 34 years. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 100 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
32 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA's)	7	
Managers (1 CPA)	2	
Senior/Supervisor Accountants (1 CPA)	3	
Staff Accountants	8	
Paraprofessional	6	
Administrative	_§	
Total - all personnel	32	

Following is a brief description of each employee classification:
Staff Accountant - Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant - A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers - A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Partner/Director - The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Independence - Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Elevation Pointe Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

Au-C Section 220 - Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 - Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 70 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.
Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements.
GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.
Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.
To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.
Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 33 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA - Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

References

Florida Green Finance Authority
Jeff Walker, Special District Services
(561) 630-4922

South Village Community Development District Darrin Mossing, Governmental Management
Services LLC
(407) 841-5524
Gateway Services Community Development District
Stephen Bloom, lnframark LLC (954) 753-5841

Clearwater Cay Community Development District
Cal Teague, Premier District Management
(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development District

Alta Lakes Community Development District

Amelia Concourse Community Development District

Amelia Walk Communnity Development District

Aqua One Community Development District

Arborwood Community Development District

Arlington Ridge Community Development District

Bartram Springs Community Development District

Baytree Community Development District
Beacon Lakes Community Development District

Beaumont Community Development District

Bella Collina Community Development District

Bonnet Creek Community Development District

Buckeye Park Community Development District

Candler Hills East Community Development District

Cedar Hammock Community Development District

Central Lake Community Development District

Channing Park Community Development District

Cheval West Community Development District

Coconut Cay Community Development District

Colonial Country Club Community Development District

Connerton West Community Development District

Copperstone Community Development District

Creekside @ Twin Creeks Community Development District

Deer Run Community Development District

Dowden West Community Development District

DP1 Community Development District

Eagle Point Community Development District
East Nassau Stewardship District Eastlake Oaks Community
Development District

Easton Park Community Development District

Estancia @ Wiregrass Community Development District
Evergreen Community Development District

Forest Brooke Community Development District

Gateway Services Community Development District

Gramercy Farms Community Development District

Greenway Improvement District

Greyhawk Landing Community Development District

Griffin Lakes Community Development District

Habitat Community Development District

Harbor Bay Community Development District

Harbourage at Braden River Community Development District

Harmony Community Development District

Harmony West Community Development District

Harrison Ranch Community Development District

Hawkstone Community Development District

Heritage Harbor Community Development District

Heritage Isles Community Development District

Heritage Lake Park Community Development District

Heritage Landing Community Development District

Heritage Palms Community Development District

Heron Isles Community Development District

Heron Isles Community Development District

Highland Meadows II Community Development District

Julington Creek Community Development District

Laguna Lakes Community Development District

Lake Bernadette Community Development District

Lakeside Plantation Community Development District

Landings at Miami Community Development District

Legends Bay Community Development District

Lexington Oaks Community Development District

Live Oak No. 2 Community Development District
Madeira Community Development District

Marhsall Creek Community Development District

Meadow Pointe IV Community Development District

Meadow View at Twin Creek Community Development District

Mediterra North Community Development District

Midtown Miami Community Development District

Mira Lago West Community Development District

Montecito Community Development District

Narcoossee Community Development District

Naturewalk Community Development District

New Port Tampa Bay Community Development District

Overoaks Community Development District

Panther Trace II Community Development District

Paseo Community Development District

Pine Ridge Plantation Community Development District

Piney Z Community Development District

Poinciana Community Development District

Poinciana West Community Development District

Port of the Islands Community Development District

Portofino Isles Community Development District

Quarry Community Development District

Renaissance Commons Community Development District

Reserve Community Development District

Reserve #2 Community Development District

River Glen Community Development District

River Hall Community Development District

River Place on the St. Lucie Community Development District

Rivers Edge Community Development District

Riverwood Community Development District

Riverwood Estates Community Development District

Rolling Hills Community Development District

Rolling Oaks Community Development District
Sampson Creek Community Development District

San Simeon Community Development District

Six Mile Creek Community Development District

South Village Community Development District

Southern Hills Plantation I Community Development District

Southern Hills Plantation Ill Community Development District

South Fork Community Development District

St. John's Forest Community Development District

Stoneybrook South Community Development District

Stoneybrook South at ChampionsGate Community Development District

Stoneybrook West Community Development District

Tern Bay Community Development District

Terracina Community Development District

Tison's Landing Community Development District

TPOST Community Development District

Triple Creek Community Development District

TSR Community Development District

Turnbull Creek Community Development District

Twin Creeks North Community Development District

Urban Orlando Community Development District

Verano #2 Community Development District

Viera East Community Development District

VillaMar Community Development District
Vizcaya in Kendall Development District

Waterset North Community Development District

Westside Community Development District

WildBlue Community Development District

Willow Creek Community Development District

Willow Hammock Community Development District

Winston Trails Community Development District

Zephyr Ridge Community Development District

Other Governmental Organizations

City of Westlake
Florida Inland Navigation District Fort Pierce Farms Water Control
District
Indian River Regional Crime Laboratory, District 19, Florida

Viera Stewardship District
Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County
St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water
Control District

Current or Recent Single Audits

St. Lucie County, Florida Early Learning Coalition, Inc.
Gateway Services Community Development District Healthy Start Coalition

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities
City of Port St. Lucie City of Vero Beach Town of Orchid

Special Districts
Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District
Diamond Hill Community Development District Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe Ill Community Development District Myrtle Creek Community Development District
St. Lucie County - Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John's Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs - Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board
Indian River School District - Internal Accounts State and County Agencies
Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution
FEE SCHEDULE

We propose the fee for our audit services described below to be $4,600 for the years ending September 30, 2026 and 2027, $4,825 for the year ending September 30, 2028 and $4,975 for the years ending September 30, 2029 and 2030. In addition, if a bond issuance occurs there will be an additional fee for each additional bond. The fee is contingent upon the financial records and accounting systems of Elevation Pointe Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Elevation Pointe Community Development District as of September 30, 2026, 2027, 2028, 2029 and 2030. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP
Director- 31 years experience

Education
University of Central Florida, B.A. - Accounting
Barry University - Master of Professional Accountancy
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy
Certified Information Technology Professional (CITP) - American Institute of Certified Public Accountants
Certified Not-For-Profit Core Concepts 2018
Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Associate Member, Florida Government Finance Office Associates
Assistant Coach - St. Lucie County Youth Football Organization (1994 - 2005)
Assistant Coach - Greater Port St. Lucie Football League, Inc. (2006 - 2010)
Board Member - Greater Port St. Lucie Football League, Inc. (2011 - 2017)
Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 - 2003)
Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 - 2010)
Member/Board Member of Port St. Lucie Kiwanis (1994 - 2001)
President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 - 2017)
St. Lucie District School Board Superintendent Search Committee (2013 - present)
Board Member - Phrozen Pharoes (2019-2021)
Professional Experience
Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations.
Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance.

I Personnel Qualifications and Experience
David S. McGuire, CPA, CITP (Continued)
Director

Continuing Professional Education
+ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
Matthew Gonano, CPA
Director- 14 years total experience

Education
University of North Florida, B.B.A. -Accounting
University of Alicante, Spain - International Business
Florida Atlantic University - Masters of Accounting

Professional Affiliations/Community Service

American Institute of Certified Public Accountants
+	Florida Institute of Certified Public Accountants

Professional Experience

Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance	with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 0MB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mr. Gonano has participated in numerous continuing professional education courses.

I Personnel Qualifications and Experience
Melissa Marlin, CPA
Director - 12 years

Education
Indian River State College, A.A. -Accounting
Florida Atlantic University, B.B.A. - Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
+	Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate member of the Government Finance Officers Association
Professional Experience
Accountant with over 10 years of experience providing professional services to nonprofit and governmental entities.
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience
Maritza Stonebraker, CPA
Director - 10 years

Education
Indian River State College, B.S. -Accounting

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service

Member of the American Institute of Certified Public Accountants
+	Member of the Florida Institute of Certified Public Accountants
+	Affiliate of the Government Finance Officers Association

Professional Experience
Maritza launched her professional auditing career at Berger, Toombs, Elam, Gaines, & Frank, accumulating over 9 years of expertise in the field
Performed over 300 audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
Performed Single Audits of nonprofit organizations in accordance with 2 CFR Part 200 Subpart F, Uniform Guidance, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations

I Personnel Qualifications and Experience
Jonathan Herman, CPA
Director - 12 years

Education
University of Central Florida, B.S. - Accounting
Florida Atlantic University, MACC

Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Affiliate member Government Finance Officers Association

Professional Experience
Over 10 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Herman has been involved in all phases of the audits listed on the preceding pages.

Continuing Professional Education
Has participated in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. He has attended courses in those areas over the last two years such as:
Governmental Accounting Report and Audit Update
Annual Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors

I Personnel Qualifications and Experience
David F. Haughton, CPA
Accounting and Audit Manager - 34 years

Education
Stetson University, B.B.A. - Accounting
Registrations
Certified Public Accountant - State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
Technical Review-1997 FICPA Course on State and Local Governments in Florida
Board of Directors - Kiwanis of Ft. Pierce, Treasurer - 1994-1999; Vice President - 1999-2001

Professional Experience
Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
State Auditor General's Office - West Palm Beach, Staff Auditor, June 1985 to September 1985
Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

I Personnel Qualifications and Experience
David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

I Personnel Qualifications and Experience
Paul Daly
Senior Accountant - 14 years

Education
Florida Atlantic University, S.S. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

I Personnel Qualifications and Experience
Bryan Snyder
Manager - 11 years

Education
Florida Atlantic University, B.B.A. - Accounting

Professional Experience
Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.
Mr. Snyder is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Tifanee Terrell, CPA
Senior Accountant - 5 years

Education
+ Florida Atlantic University, M.A.C.C. -Accounting

Professional Experience
+	Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
+	Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Dylan Dixon
Senior Accountant - 4 years

Education
Indian River State College, B.S. -Accounting
+ Florida Gulf Coast University, M.S. - Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.
Mr. Dixon is currently studying to pass the CPA exam.

I Personnel Qualifications and Experience

Brennen Moore
Staff Accountant - 3 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Katie Gifford
Staff Accountant - 2 years

Education
Indian River State College, B.S. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Rayna Zicari
Staff Accountant - 2 years

Education
Stetson University, B.B.A. -Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

I Personnel Qualifications and Experience

Deandre McFadden
Staff Accountant - 1 year

Education
+ Florida Atlantic University, B.S. - Accounting

Professional Experience
Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
Mr. McFadden participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Report on the Firm's System of Quality Control
6930 Gall Boulevard
Suite 200
Zephyrhills, FL 33542

813.788.2155
lJGPerry.com

December 4, 2025
To the Partners of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of and compliance with the firm's system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs, PL, in effect for the year ended May 31, 2025 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs, PL has received a peer review rating of pass.
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DG Perry

DGPerry
CPAs + Advisors

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Elevation Pointe Community Development District

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952
Contact:

Jim Hartley, CPA Principal
TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
Professional Staff Resources	1-2
Current and Near Future Workload	2
Identification of Audit Team	2
Resumes	3-6
Governmental Audit Experience	7
Additional Data
Procedures for Ensuring Quality Control & Confidentiality	8
Independence	8-9
Computer Auditing Capabilities	10
Contracts of Similar Nature	11
Technical Approach
Agreement to Meet or Exceed the Performance Specifications	12
Tentative Audit Schedule	13
Description of Audit Approach	14-16
Proposed Audit Fee	17
DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

Elevation Pointe
Community Development District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Elevation Pointe Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section
WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.
In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,

DiBartolomeo, McBee, Hartley & Barnes, P.A.

DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

Professional Staff Resources
Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Professional Staff	Number of	
Classification	Professionals	
Partner	4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

Professional Staff Resources (Continued)

Audits of franchise fees received from outside franchisees

Preparation of annual reports to the State Department of Banking and Finance

Audits of Internal Controls – Governmental Special Project

Assistance with Implementation of current GASB pronouncements

Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.
The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow.
Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact
Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached)

2

Experience and Training

Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include:
35 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
120 hours of CPE credits over the past 3 years.
Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.
Education and Registrations
Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice

Experience and Training

Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:
45 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.
Recent Engagements
Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities.

Education and Registrations
Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant
Professional Affiliations
Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
Volunteer Service
Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Christine M. Kenny, CPA
Senior Staff – DiBartolomeo, McBee, Hartley & Barnes
Experience and training
Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include:

18 years of manager and audit experience.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including
Circular A-133 and the Rules of the Auditor General.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures.
Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s Point, and Town of St. Lucie Village.

Education and Registrations

Bachelor of Science in Accounting – Florida State University
Professional Affiliations
Active Member of the Florida Institute of Certified Public Accountants
Active Member of the American Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association
PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience
DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A-133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).
All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods
ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence
Assignment of professional personnel to engagements
Consultation on technical matters
Supervision of engagement personnel
Hiring and employment of personnel
Professional development
Advancement
Acceptance and continuance of clients
Inspection and review system

Independence

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards:
ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	Incl. Utility Audit/ Consulting	
GFOA
Cert.	GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300	1984 -
Current	
√	
Jim Hartley			
√	
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current	
√	
Mark Barnes		
√	
√	
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
√	
Jim Hartley	
√	
√	
√	
600	
Town of St. Lucie Village
Diane Robertson, Town Clerk (772) 595-0663	
1999 –
current	
√	
Jim Hartley			
√	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1998 –
current	
√	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	1990 –
current	
√	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager
(407)382-3256	
2002 -
current	

√	

Jim Hartley			

√	

350	
Legends Bay Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Union Park Community Development District Patricia Comings-Thibault
(321)263-0132	2013-
current	
√	
Jim Hartley				50	
Deer Island Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	

√	

Jim Hartley				

50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
√	
Jim Hartley				
50	
TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65.

We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary.
b. A Tentative Schedule for Performing the Key phases of the Audit
Audit Phase and Tasks

Planning Phase:
Meetings and discussions with Elevation Pointe Community Development District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review		or	assist	in		preparation	of financial statement for Harbor Reserve Community Development District Prepare	management	letter	and	other special reports
Exit conference with Elevation Pointe Community Development District officials and management
Delivery of final reports
Oct.
Nov.
Dec.
Jan.
Feb.
Mar.
Apr.
SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas
Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of Elevation Pointe Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.
Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.
A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications
Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.
Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.
In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.
Perform Statutory Compliance Testing
We have developed audit programs for Elevation Pointe Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase
Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement.

Management Letters
We want to help you solve problems before they become major.
Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.
The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.
This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports
We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year.
PROPOSED AUDIT FEE

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Elevation Pointe Community Development District for the three years as follows:

September 30, 2026	$ 4,150	
September 30, 2027 (optional)	$ 4,300	
September 30, 2028 (optional)	$ 4,500	
September 30, 2028 (optional)	$ 4,800	
September 30, 2029 (optional)	$ 5,100	

In years of new debt issuance fees will be adjusted in the range of $750-$1,250 depending on the complexity of the issuance.

!!"#$%& "

Proposal to Provide Financial Auditing Services:
ELEVATION POINTE
COMMUNITY DEVELOPMENT DISTRICT

Proposal Due: May 14, 2026 5:00PM

Submitted to:
Elevation Pointe
Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel	(561) 994-9299
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents	Page
EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

May 14, 2026

Elevation Pointe Community Development District c/o District Manager
219 East Livingston Street Orlando, Florida 32801

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2026, with an option for four (4) additional optional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the Elevation Pointe Community Development District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year-round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year-round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.
Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Ben Steets, CPA (bsteets@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

Firm Qualifications

Grau’s Focus and Experience

3
Partners

12
Professional Staff

2
Administrative Professionals
9/17
Employees are CPAS

Year founded

See next page for report and certificate
⇒ External quality review program: consistently
receives a pass
⇒ Internal: ongoing monitoring to maintain
quality

AICPA | FICPA | GFOA | FASD | FGFOA

Firm & Staff Experience

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Ben Steets, CPA (Partner)
Years Performing Audits: 10+
CPE (last 2 years): Government Accounting, Auditing: 28 hours; Accounting, Auditing and Other: 88 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

YOUR ENGAGEMENT TEAM
Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Antonio ‘Tony ‘J. Grau, CPA, Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations.
As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983) Bachelor of Arts
Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I, II, IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants  Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	56
Total Hours	80 (includes of 4 hours of Ethics CPE)

Grau & Associates	Partner	2023-Present	
Grau & Associates	Manager	2021-2023	
Grau & Associates	Senior Auditor	2018-2021	
Grau & Associates	Staff Auditor	2016-2018	
PCAOB Registered Firm	Staff Auditor	2015-2016	

Clients Served (partial list)

(>300) Various Special Districts	San Carlos Park Fire and Rescue Service District	
Careersource Polk	Sanibel Fire and Rescue District	
Central Broward Water Control District	South Broward Drainage District	
Dunes Community Development District	South Trail Fire and Rescue District	
Greater Naples Fire Rescue District	Town of Highland Beach	
Key Marco Community Development District	Town of Lauderdale-By-The-Sea	
Lake Worth Drainage District	Verano Walk Community Development District	
Mae Volen Senior Center	West Villages Improvement District	
Port of the Islands Community Improvement District	Winding Cypress Community Development District	

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	28	
Accounting, Auditing and Other	88	
Total Hours	116 (includes 4 hours of Ethics CPE)	

Professional Associations/Memberships
American Institute of Certified Public Accountants	
Florida Institute of Certified Public Accountants	

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District			
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092
                    904-940-5850		

 Two Creeks Community Development District			
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President 3434 Colwell Avenue, Suite 200
Tampa, Florida 33614
                  813-933-5571		

 Journey’s End Community Development District			
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President 2501 A Burns Road
Palm Beach Gardens, Florida 33410
                  561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning
PHASE II:
Execution of the Audit Plan
PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.

During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.
Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
»  Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
»  Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.

In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.

In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
»  Difficulties encountered in performing the audit.
Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.

Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2026-2030 are as follows:

  Year Ended September 30,			Fee		
2026	$4,400	
2027	$4,500	
2028	$4,600	
2029	$4,700	
2030	$4,800	
TOTAL (2026-2030)	$16,000	

The above fee is based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fee would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

 	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Collier Mosquito Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Port of The Islands Community Improvement District					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

CONSULTING / MANAGEMENT ADVISORY SERVICES
Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

Current Arbitrage Calculations

We look forward to providing Elevation Pointe Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

!!"#$%& "
Independent Audit Service Proposal

2385 NW Executive Center Dr.
Boca Raton, FL 33431 rmcintoshcpa.com

Prepared for Elevation Pointe Community Development District
Prepared By: McIntosh CPA
May 14, 2026

Table of Contents
Transmittal Letter	2
Statement of Understanding and Scope of Work	3
Qualifications, and Experience	6
Personnel	7
Schedule of Fees	8
Appendix	9
Transmittal Letter

May 14, 2026
Board of Supervisors
Elevation Pointe Community Development District St. John’s County

McIntosh CPA is pleased to submit this proposal to provide annual auditing services for the Elevation Pointe Community Development District (the "District"). Our firm specializes in auditing services for governmental entities, including special districts, ensuring compliance with Florida Statutes, Government Auditing Standards (Yellow Book), and the requirements set forth by the Florida Auditor General. We are a Woman & Minority Business certified by the State of Florida.

While the firm is new, the managing partner has been providing auditing services to special districts for over 18 years and has an impeccable reputation among former clients. With this experience and knowledge, we are uniquely qualified and ready to assist the District with the audit services needed. We are confident that we will not only provide the services required but exceed expectations.

We understand the importance of accountability and fiscal responsibility in government operations. Our audit methodology is designed to provide an efficient, thorough, and collaborative review process while minimizing disruption to your daily operations. Additionally, we are committed to maintaining open communication and delivering clear, actionable recommendations to support the District’s financial integrity and operational efficiency

We have an established reputation for delivering high-quality, timely, and efficient audits. With our extensive experience, we are confident in our ability to provide the District with the highest level of professional service. We acknowledge that this proposal is valid for ninety (90) days following submission.

We thank you for the opportunity to provide a proposal and look forward to working with the District’s team. Please do not hesitate to contact Racquel McIntosh at 2385 NW Executive Center Dr., Suite 100, Boca Raton FL 33431, 561-981-6282, or mcintoshcpa@outlook.com with any questions.

Sincerely,
Racquel McIntosh, CPA Founder & Managing Partner
Statement of Understanding and Scope of Work
The Elevation Pointe Community Development District requires independent audit services for the fiscal years ending September 30, 2026, with an option for four additional one-year renewals. Our firm understands that the audit must comply with:
Chapter 218.39, Florida Statutes
Florida Auditor General’s Rules
Government Auditing Standards (Yellow Book)
Licensure under Chapter 473
The audit will include an examination of the District’s financial records, internal controls, and compliance with applicable laws and regulations.

AUDIT TIMELINE
We recognize the importance of adhering to the District’s annual audit deadline and are fully committed to ensuring a timely and efficient audit process. Racquel McIntosh will be responsible for the firm meeting the required deadline. Our team will strategically plan and execute the audit to ensure that the draft and auditor’s reports are completed well in advance of the deadline, allowing ample time for review and discussion. Additionally, we will maintain open communication throughout the engagement to address any concerns promptly and ensure a smooth and seamless audit experience.
SCOPE OF WORK
Conduct an independent audit in accordance with Government Auditing Standards
Evaluate internal controls and compliance with Florida statutes
Issue audited financial statements with findings and recommendations
Report to the Board of Supervisors on the audit findings
Provide ongoing support for financial and compliance questions The audit will be performed in the three phases below;

AUDIT PLANNING

This is the most critical part of an audit, as a well planned audit determines the flow and efficiency for the entire audit. Planning consists of the following segments:

Obtain an understanding of the District – we will gain an understanding of the District in order to perform risk assessment for the various segments of the audit. It involves reviewing the policies and procedures, documenting the internal controls of the District, including compliance requirements, and making an initial assessment of inherent risk in order to determine the preliminary risk of material misstatement to the financial statements. It also includes gaining an understanding of the District's IT environment and how that affects financial reporting.
IT Assessment – we will discuss with management and document the District’s IT infrastructure, including; general controls over the network and the accounting software, and specific controls within the accounting software. We will also discuss access, backups, disaster recovery, and virus protection. These discussions will assist in determining if the IT infrastructure is adequate to reduce any material financial statement misstatements.
Preliminary analytics – current vs prior year review of accounts to determine and document causes for fluctuations.

Risk Assessment - Used in conjunction with other planning items above to dictate further audit procedures.
FIELDWORK

Based on the risk assessment results from planning, a combination of analytical procedures, detail test of transactions, and use of audit confirmations will be applied by the auditor.

Analytical procedures – these will consist of revenue and expenditure variances from the prior year, variances with the budget, calculating revenue expectations, and reviewing trend analysis for anomalies.

Test of details – these will consist of tracing and vouching transactions to and from the accounting records. Will also include testing bond compliance.
Audit confirmations – these will be sent to attorneys, tax collector, bond trustees, and other entities as deemed necessary.

REPORTING

Once the fieldwork has been completed, a draft of the financial statements along with all related audit reports will be prepared for management’s review. McIntosh CPA utilizes a memo to management regarding findings and recommendations not deemed significant and therefore not included in any of the audit reports. The memo will detail the observation and provide a recommendation for corrective action. No management response is required since it will not be presented in any audit report. Before a finding is reported in the audit report, a determination is made as to why the issue occurred and whether it was a one-time occurrence. We ensure that reporting items in the audit report are necessary and that recommendations are cost beneficial.
For all three phases above, if deficiencies or discrepancies are identified, management will be informed immediately to give them a chance to research and provide additional information or put corrective measures in place.
Qualifications and Experience
INDEPENDENCE
We affirm that McIntosh CPA is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office’s Government Auditing Standards.
FIRM QUALIFICATIONS

Licensed under Chapter 473, Florida Statutes
Over 18 years of experience auditing governments
Demonstrated expertise in auditing special districts and financials
Strong track record of timely report delivery and responsiveness
The services as outlined in the statement of understanding will be overseen by Racquel McIntosh CPA, who brings 18 years of exemplary service in the government auditing and accounting industry. In her previous role, she was an audit partner providing auditing services to municipalities and special districts throughout the State of Florida and was in charge of audit quality for the firm. In addition, she assisted clients with internal policy review, internal control best practices and implementation, and assisted with implementation of accounting software and accounting standards.
Further, she has met the educational requirements for CPAs set forth under Florida Statutes and the Government Auditing Standards (Yellow Book) issued by the Government Accountability Office (GAO). See next page for resume.

Value-Added Service
In addition to providing audit services for the District, Racquel provides an annual training session for the District accounting staff which will include; reviewing items found in the previous year’s audit, accounting treatment for certain transactions, how to respond to auditor inquiry, how to analyze financial statements, and new accounting standards and regulations applicable to the upcoming audit year.
REFERENCES
Below are three districts that the engagement partner has worked on with the named management companies. In total, the engagement partner oversaw and worked on over 200 CDDs.

CATALINA AT WRINKLER PRESERVE COMMUNITY DEVELOPMENT DISTRICT	Rizzetta & Company
3434 Colwell Avenue, Suite 200
Tampa, FL 33614	
BERRY BAY COMMUNITY DEVELOPMENT DISTRICT	Meritus
2005 Pan Am Circle, Suite 300
Tampa, FL 33607	
BRIGHTON LAKES COMMUNITY DEVELOPMENT DISTRICT	Inframark
210 N University Drive Coral Springs, FL 33071	

Schedule of Fees
Below are the all-inclusive fees for the District’s annual financial statement audit

Fiscal Year	Proposed Fee	
2026	$3,200	
2027	$3,300	
2028	$3,400	
2029	$3,500	
2030	$3,600	

The above fees are based on the District not issuing additional Bonds in any of the fiscal years. If Bonds are issued, then fees will be renegotiated.
Appendix

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Proposal
To Serve

Elevation Pointe Development District

In Response to Request for Proposals for:

Annual Audit Services

Due by: 5:00 pm, May 14, 2026

Contact:
Richie C. Tandoc, Audit & Assurance Partner Email: richie@rtandoc-cpa.com
13453 SW 105th Avenue Miami, Florida 33176
Tel. (305) 720-2502, ext. 101
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

TABLE OF CONTENTS

	Page(s)	
Letter of Transmittal / Executive Summary………………………………………..………………………………	1-2	
Proposal Requirements:		
Firm Background……………………………………………………………………………………………………………………….	3-4	
Proposed Engagement Team……...……………………………..…..….……………………………………….….…...….	4-7	
Experience in Auditing Special Districts..……………………………………………………………...…....……..	7-9	
Understanding of and Ability to Furnish the Scope of Work.………..……………………………….	9	
Proposed Fees………..………….…………………………………………….………………………...………………………………	9-10	
Proposed Timetable…..………….…………………………………………….………………………...………………………….	10	

May 6, 2026

Jeremy LeBrun District Manager
Elevation Pointe Community Development District 219 East Livingston Street
Orlando, FL 32801
RE: Proposal to Provide Annual Audit Services
Dear Mr. LeBrun:
Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to Elevation Pointe Community Development District (the “District”) for the fiscal year ending September 30, 2026, with the option to renew annually for the fiscal years ending September 30, 2027, 2028, 2029 and 2030.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in this proposal is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team’s knowledge and experience gained in serving governmental and non-profit entities for over three decades, more specifically the experience that we’ve gained having been auditors for governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
Although the Firm of Richie Tandoc, P.A. officially began operating as a CPA firm in 2025, the team at Richie Tandoc, P.A. has been in the business of serving non-profit entities for over 30 years (previously as part of PAAST, P.L. and SKJ&T, LLP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality with local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.’s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.
Our professionals bring a comprehensive understanding of the issues that face governmental and non-profit entities as well as “bench strength” at all levels, allowing us to respond swiftly and effectively to your evolving needs.
Your proposed engagement team consists of the following supervisory professionals:
Richie Tandoc, Client Service and Engagement Partner – has 32 years of experience auditing governmental and non-profit organizations;
Jenny Orantes, Audit Senior Manager – has 25 years of experience auditing governmental and non-profit organizations; and
Danae Garcia, Audit Supervisor – has 23 years of experience auditing governmental and non-profit organizations.
With this team, the District can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by committing to performing our services within the timeframe required, but in responding to other requests as well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop with the District.
We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District’s primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext. 101 or at richie@rtandoc-cpa.com.

Firm Background
Richie Tandoc, P.A. (the “Firm”) was originally founded and incorporated on March 1, 2017, but was originally a member/owner of SKJ&T, LLP and PAAST, P.L. certified public accounting firms, for over two decades. Effective July 16, 2025, Richie Tandoc, P.A. separated from PAAST, P.L. and began operating full-time as its own certified public accounting firm. In addition, all of the governmental audit professionals from PAAST, P.L. have joined Richie Tandoc, P.A. As such, the Firm will continue to provide professional services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services.
The Firm’s audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, two of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.
Size and Organizational Structure of the Firm
Richie Tandoc, P.A. is considered a local CPA firm, and consists of the following owner/partner:

	Years of Experience	
Richie Tandoc, Audit & Assurance Partner	32	
In addition to the Partner above, the Firm consists of 7 other audit professionals composed of the following:

	Number of Personnel	
Audit Professionals:		
Managers/Supervisors	3	
Staff	4	
Total	7	
Experience in Auditing Governmental and Non-Profit Entities
Our audit professionals have substantial experience in auditing governmental and non-profit entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.550 and 10.650, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the AICPA’s Not-for-Profit Section the Government Finance Officers Association and the Florida Government Finance Officers Association.

The following is a select list of governmental and non-profit audits that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years (special districts and special purpose governments are highlighted in red):

	Governmental and Non-Profit Financial Statement and Single Audits			
Alzheimer's Association SE Fl. Chapter, Inc.
Bayfront Park Management Trust
Bacardi Family Foundation, Inc.
Boynton Beach Community Red. Agency
Broward Housing Solutions, Inc.
Catholic Charities Legal Services, Inc.
City of Hialeah, Florida
City of Miami, Florida
City of Miami Midtown CRA
City of Miami Omni CRA	Foundation For Human Rights in Cuba, Inc.
Lincoln Road Business Improvement District
Miami Homes for All, Inc.
Miami-Dade County Aviation Department
Miami-Dade County General Segment
Miami-Dade County Industrial Dev. Authority
Miami-Dade Expressway Authority
Miami-Dade Transit
Miami Sports & Exhibition Authority
Miami Workers Center, Inc.	
City of Miami SE Overtown Park West CRA
Coconut Grove Business Improvement District
CubaNet News, Inc.
First Call For Help of Broward, Inc.
Florida Rising, Inc. / Florida New Majority, Inc.
Florida Rising Together, Inc. / Florida New Majority Education Fund, Inc.
Kristi House, Inc.	Ophthalmology Research Foundation, Inc.
Outreach Aid to the Americas, Inc.
School Board of Miami-Dade County
Two Ridges Community Development District
Virginia Key Beach Park Trust
Washington Avenue Business Imp. District
West Villages Improvement District
Wynwood Business Improvement District	
Proposed Engagement Team
In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. Below are the resumes of the proposed engagement team members.
Richie Tandoc, CPA, CFE
Client Service & Engagement Partner
Responsibilities
Richie will serve as the primary contact for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the District; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.
Resume
Richie is a Certified Public Accountant and Certified Fraud Examiner with over 32 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, community

social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Government Auditing Standards, OMB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of the Auditor General, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&T, LLP/PAAST P.L. for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG’s London, England office.
Richie has provided services to a wide range of

Professional and Business Affiliations:
Certified Public Accountant, Florida
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Member, American Institute of CPAs
Member, Government Finance Officers Association
Member, Florida Government Finance Officers Association
Alumni, Florida International
University
Member and Co-Chair, United Way of Miami-Dade County Agency Audit Committee
Member, United Way of Miami-Dade County Community Impact Committee
Former Board Member, Early Learning Coalition of Miami-Dade/Monroe
Former Member, Early Learning
Coalition of Miami-Dade/Monroe Finance Committee
Member, FICPA Audit Committee
governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of Miami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Jenny Orantes, CFE
Engagement Senior Manager
Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the day-to-day audit fieldwork with the Supervisor, and performing an in-depth review of all pertinent work papers and reports.

Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.
Resume
Jenny is a Certified Fraud Examiner with over 25 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Senior Manager.
She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellow Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others:
Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut
Grove Business Improvement District; Florida Department of Environmental Protection; Miami-Dade County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and Wynwood Business Improvement District.

Danae Garcia
Engagement Supervisor
Responsibilities
Danae will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.
Resume
Danae has over 23 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Danae stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.
Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Two Ridges Community Development District; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Experience in Auditing Special Districts
Our professionals have substantial experience in auditing governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Not-for-profit Organizations, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable.
More specifically, we have significant experience in auditing special districts and other special purpose governmental entities, similar to the District. The following is a select list of special districts that the proposed team members have provided audit services to in the last year:

Services Conducted:	Financial statement audit

Principal Contact:	Vicki Hill, Finance Director
100 E. Ocean Ave, Boynton Beach, FL 33435
(561) 600-9092
HillV@bbfl.us

Services Conducted:	Financial statement audit, Federal single audit, and agreed-
upon procedures

Principal Contact:	Miguel Valentin, Finance Officer
819 NW 2nd Ave, 3rd Floor, Miami, FL 33136
(305) 679-6810
mavalentin@miamigov.com

Services Conducted:	Financial statement audit

Principal Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
(305) 461-5506
mark@grovebid.com

Services Conducted:	Financial statement audit

Principal Contact:	Anabel Llopis, Executive Director
1620 Drexel Ave, Suite 100, Miami Beach, FL 33139
(305) 600-0219
anabel@lincolnrd.com

Services Conducted:	Financial statement audit

Principal Contact:	Amanda Llovet, CFO
80 SW 8th St, Suite 2801, Miami, FL 33130
(305) 579-0070
allovet@mdcida.org

Services Conducted:	Financial statement audit

Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
JWalker@sdsinc.org

Services Conducted:	Financial statement audit and state single audit

Principal Contact:	Jeff Walker, CFO (Special District Services, Inc.) 2501A Burns Rd, Palm Beach Gardens, FL 33410
(561) 579-630-4922
JWalker@sdsinc.org

Wynwood Business Improvement District		
Services Conducted:	Financial statement audit	
Principal Contact:	Don Meginley (Interim Executive Director) 118 NW 25th St, Miami, FL 33127
(786) 615-8828
donmeginley@mac.com	
Understanding of and Ability to Furnish the Scope of Work
Richie Tandoc, P.A. has the ability and capability to perform the services required in the RFP, based on the proposed team members’ experience in auditing similar entities, and our knowledge of and expertise in state and local government accounting and auditing. We understand the scope of work includes an audit of the District’s basic financial statements, in accordance with:
Rules of the Auditor General of the State of Florida, Chapters 10.550;
Section 218.415, Florida Statutes, Local Government Investment Policies;
Audits of State and Local Governments, issued by the AICPA;
Generally Accepted Auditing Standards;
Government Auditing Standards, issued by the Comptroller General of the United States;
Generally Accepted Governmental Accounting Standards; and
Any other applicable federal, state, local regulations or professional guidance not specifically listed above, which may be adopted by these organizations in the future.
Our understanding of the reports to be issued for the District, include:
Report on the fair presentation of the basic financial statements (independent auditor’s report);
Report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements (Yellow Book report);
Management letter in accordance with “Rules of the Auditor General”; and
Report on compliance with Section 218.415, Florida Statutes, Local Government Investment Policies.
As previously mentioned, although the Firm has only recently begun operations as its own CPA firm, all of the government audit professionals at the Firm have been together since their days at SKJ&T, LLP / PAAST, P.L. The three members on the proposed team have been working together since 2003, and have been providing audit services to our governmental clients since then, and will continue to do so under Richie Tandoc, P.A.
Proposed Fees
Richie Tandoc, P.A.’s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that the District requires. In general, our fees are based on the level of experience and training of the individuals assigned to the engagement.
Our proposed fees below also include the availability of the members of the engagement team to assist the District in answering any accounting, auditing, and/or financial reporting technical questions, or any other questions within the scope of the audit engagement, during the engagement and throughout the year. We do not charge extra for these kinds of technical questions. However, questions or services that are not within the scope of the audit may include those services that would not impair our independence as your auditors, such as consent letters, certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services, and would therefore be charged at rates agreed-upon with management.

Richie Tandoc, P.A.’s lump sum proposed cost for the annual audit services, are as follows:
Lump Sum
	Year Ending Sep 30,	  Proposed Cost 

2026	$	4,300	
2027	4,300	
2028	4,400	
2029	4,400	
2030	4,400	

Proposed Timetable
With management’s approval, our proposed timetable for the audit is as follows:

Key Phase	Nov	Dec	Jan	Feb						
Audit Planning										
Interim Procedures										
Year-End Substantive Testing										
Exit Conference and Draft Reports										
Final Reports										
Once the timetable is agreed and finalized with management of the District, Richie Tandoc, P.A. will be committed to completing the audit within the dates specified.

Elevation Pointe CDD Auditor Selection								
	Ability of Personnel (20 pts)	Proposer's Experience (20 pts)	Understading of Scope of Work (20 pts)	Ability to Furnish the Required Services (20 pts)	
Price (20 pts)	Total Points Earned	Ranking (1 being highest)	
					
2026- $4,600			
Berger, Toombs, Elam, Gaines & Frank					2027- $4,600
2028- $4,825
2029- $4,975			
					2030- $4,975			
					
2026- $4,150			
DiBartolomeo, McBee, Hartley & Barnes					2027- $4,300
2028- $4,500
2029- $4,800			
					2030- $5,100			
					
2026- $4,400			
					2027- $4,500			
Grau & Associates					2028- $4,600			
					2029- $4,700			
					2030- $4,800			
					
2026- $3,200			
					2027- $3,300			
McIntosh CPA					2028- $3,400			
					2029- $3,500			
					2030- $3,600			
					
2026- $4,300			
					2027- $4,300			
Richie Tandoc, P.A.					2028- $4,400			
					2029- $4,400			
					2030- $4,400			

Board of Supervisors Meeting

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A RESOLUTION OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT ELECTING AN ASSISTANT SECRETARY OF THE BOARD OF SUPERVISORS

Whereas, the Board of Supervisors of the Elevation Pointe Community Development District desires to elect 	as an Assistant Secretary.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT:
	is elected Assistant Secretary of the Board of Supervisors.

Passed and adopted this 3rd day of September, 2026.

ATTEST:	ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairperson, Board of Supervisors

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ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Elevation Pointe Community Development District was held Friday, April 24, 2026 at 9:30 a.m. at the Offices of GMS-NF, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida.

Present and constituting a quorum:
Owais Khanani	Chairman
Paul Roth	Vice Chairman
Maria Sanchez (MJ)	Assistant Secretary Also present were:
Jeremy LeBrun	District Manager, GMS
Jonathan Johnson by phone	District Counsel, Kutak Rock
Chris Ruther by phone	District Engineer

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order and called the roll. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. LeBrun noted that only Board members and staff were present at the meeting.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Loubna Kaboune in Seat #4
Mr. LeBrun stated that the first organizational matter was to accept the resignation of Loubna Kaboune from seat #4.

Appointment of Individual to Fulfill Board Vacancy in Seat #4 with a Term Ending November 2026
Mr. LeBrun explained that the Board may appoint someone to fill the open seat if they have a candidate in mind. If not, the Board can postpone the decision until the next meeting. The Board decided to keep it on the agenda for next meeting.

Administration of Oath of Office to Newly Appointed Board Member
Consideration of Resolution 2026-01 Electing Officers
Items B, C, and D were tabled to a future meeting agenda.

FOURTH ORDER OF BUSINESS	Approval of Minutes of October 24, 2025
Board of Supervisors Meeting
Mr. LeBrun presented the minutes of the October 24, 2025, Board of Supervisors meeting.
He asked for any comments or corrections to the minutes. The Board had no changes.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-05
Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
Mr. LeBrun presented Resolution 2026-05, which approves the proposed budget for Fiscal Year 2027 and scheduling a public hearing. The resolution is located on page 17 of the electronic agenda. Currently, the public hearing is set for the July meeting, but he noted that July might be problematic based on prior discussions. He asked whether to keep the July date or move the public hearing to the August meeting.
Mr. Khanani suggested pushing the public hearing to August. Mr. LeBrun stated that the public hearing for the proposed Fiscal Year 2027 budget, originally scheduled for July, will be moved to the August 28, 2026 meeting due to scheduling conflicts. He explained that the Board annually approves a proposed budget and then formally adopts it after the hearing, which sets the budget's high watermark. Changes can still be made to the budget up until the hearing, but assessments cannot be increased after the proposed budget is approved. He also noted that the budget for this year is similar to last year, with the general fund details starting on page 21,

including direct assessments and a developer contribution line for potential deficit funding agreements. Mr. LeBrun explained that the figures shown represent the actual expenditure for the current fiscal year, providing up-to-date information about what has been spent so far.
Mr. Khanani asked if it will still be direct billing plan for the next fiscal year. Mr. LeBrun explained that for the upcoming fiscal year the plan is to continue direct billing as there hasn't been enough progress in platting to include new lots on the assessment roll. Expenses will be directly assessed to the lot owners. The budget is conservative and includes provisions for administrative funds, as outlined on page 21, and plans for 12 meetings, despite the fact that the group rarely meets that often.
Mr. Khanani clarified that there will not be O&M; instead, expenses will be directly billed based on actual costs incurred. Mr. LeBrun explained that the budget was amended last year to allow for direct billing based on actual incurred expenses and plans to do the same this year. The current budget is set up for direct billing, but remains flexible, allowing amendments if no lots are platted or no maintenance occurs. If lots are platted, owners will receive assessments. Maintenance and potential amenity openings are accounted for in the budget, though these items are only included in case they become relevant. The approach follows previous year’s practices, ensuring the budget can be revised as needed, up to the scheduled hearing in August. He noted on page 23 is a narrative which explains each budget line item. He mentioned the inclusion of debt service accounts and a schedule and noted that this section concludes the budget overview. He then noted that, barring any questions, the next step would be to seek a motion to approve Resolution 2026-05, thereby approving the Fiscal Year 2027 budget and setting the public hearing date for August.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-06
Setting a Public Hearing on Amended and Restated Rules of Procedure
Mr. LeBrun stated that the next item on the agenda was consideration of Resolution 2026-06, which involves setting a public hearing for amended and restated Rules of Procedure. He explained that the intention is to schedule this hearing to coincide with the budget hearing, so both

can take place on the same day. Additionally, he noted that Mr. Johnson was available on the line and might have additional input regarding the public hearing.
Mr. Johnson explained that the changes to the rules are primarily to address updates from the Florida legislature, ensuring continued compliance. There is no urgency regarding these changes, and it is practical to schedule the hearing during the budget meeting to avoid an additional meeting.

SEVENTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-07
Appointing an Assistant Treasurer
Mr. LeBrun presented Resolution 2026-07, which proposes appointing Alison Mossing, the District's accountant, as an Assistant Treasurer. This addition is meant to align with practices in other Districts and to give Alison Mossing more authority to handle tasks that occur behind the scenes.

EIGHTH ORDER OF BUSINESS	Ratification of Series 2022 Requisitions
#154-155
Mr. LeBrun stated that the next agenda item was the ratification of Series 2022 Requisitions #154- 155. He clarified that these requisitions had already been approved and signed off by the engineer and trustee, and the Board's action was simply to formally ratify them.

NINTH ORDER OF BUSINESS	Appointment of Audit Committee and
Chairman
Mr. LeBrun noted the next agenda item is the appointment of the Audit Committee and its Chairman. Each year the District undergoes an independent audit, and as part of this process, an RFP is issued for auditors. At the end of the Board meeting, there will be a brief Audit Committee meeting. The Board needs to formally appoint the Audit committee and Chairman, and he recommended that the Board members serve as the Audit Committee, with the Chairman of the Board also acting as the Chairman of the Audit Committee. He requested a motion to appoint the Board as the Audit Committee and to designate Mr. Khanani as the Chair

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Johnson had nothing specific to report.

Engineer
Mr. Ruther reported that Elevation Parkway and County Road 208 are now open to the public, although full acceptance with St. Thomas County is still being finalized. There are some remaining closeout items with the county, but the roads are accessible for public use.

District Manager’s Report
Balance Sheet and Income Statement
Mr. LeBrun reported that the balance sheet and income statement, along with unaudited financials, are available starting on page 73. No action is required from the Board regarding these documents.

Consideration of Funding Requests #55-56
Mr. LeBrun stated that the Board will next consider funding requests #55-56, which begin on page 82. These requests are for various professional services, including insurance and advertising costs.

Designation of November 20, 2026 at 3:00 PM as Landowners’ Meeting Date
Mr. LeBrun stated that November 20, 2026, at 3:00 p.m. has been designated for a landowners’ meeting, which is not a regular Board meeting. This meeting is specifically for electing three seats that are up for landowner election during the 2026 election year. The Board members are not required to attend, but they may appoint a proxy to represent them if they are absent. He asked for approval for the set date of November 20, 2026.

ELEVENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

TWELFTH ORDER OF BUSINESS	Supervisors' Requests
There being no comments, the next item followed.

THIRTEENTH ORDER OF BUSINESS	Next Meeting Date – May 22, 2026
Mr. LeBrun stated that the next meeting is scheduled for May 22, 2026 at the same time and exact location.

FOURTEENTH ORDER OF BUSINESS	Adjournment
Mr. LeBrun stated that no further business, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

MINUTES OF MEETING ELEVATION POINTE
COMMUNITY DEVELOPMENT DISTRICT

The Audit Committee meeting of the Elevation Pointe Community Development District was held Friday, April 24, 2026 at 9:43 a.m. at the Offices of GMS-NF, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida.

Present for the Audit Committee were:
Owais Khanani	Chairman
Paul Roth	Vice Chairman
Maria Sanchez (MJ)	Assistant Secretary Also present were:
Jeremy LeBrun	District Manager, GMS
Jonathan Johnson by phone	District Counsel, Kutak Rock
Chris Ruther by phone	District Engineer

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

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. LeBrun noted that only Audit Committee members and staff were present at the meeting.

THIRD ORDER OF BUSINESS	Audit Services
Approval of Request for Proposals and Selection Criteria
Approval of Notice of Request for Proposals for Audit Services
Mr. LeBrun reviewed the relevant materials with the Audit Committee, noting that they had previously seen them. Item 3A involves approving the request for proposals (RFP) and the selection criteria. He directed the Board to page 122 of the electronic agenda for the RFP and instructions, and page 125 for the selection criteria. The criteria for auditor selection are based on a 1–100 scale, with 20 points each for ability, experience, scope of work, required services, and
April 24, 2026	Elevation Pointe CDD

price. This scoring method is a standard recommendation for Boards. Approval is needed for both the RFP and selection criteria, as well as a notice to proposers for audit services, which can be found on page 127.

Public Announcement of Opportunity to Provide Audit Services
Mr. LeBrun presented the opportunity for audit services for Elevation Pointe Community Development District, referencing the details provided in the request for proposals (RFP) available in the agenda.

FOURTEENTH ORDER OF BUSINESS	Adjournment
Mr. LeBrun stated that no further business, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

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RESOLUTION 2026-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT AMENDING RESOLUTION 2026-05 TO RESET THE DATE, TIME, AND LOCATION OF THE PUBLIC HEARING REGARDING THE PROPOSED BUDGET FOR FISCAL YEAR 2027, RATIFYING THE ACTIONS OF THE DISTRICT MANAGER AND CHAIRMAN IN RESETTING SUCH PUBLIC HEARING; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Elevation Pointe Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, as amended, and

WHEREAS, the Board of Supervisors of the District (“Board”) previously adopted Resolution 2026-05, approving the proposed budget for Fiscal Year 2027 and setting a public hearing on said approved budget, pursuant to Chapter 190, Florida Statutes, for August 28, 2026, at 9:30 a.m. at the Offices of GMS-NF, 475 West Town Place, Suite 114, St. Augustine, Florida 32092; and

WHEREAS, because the Board was unable to meet, the District Manager in consultation with the Chairman reset the public hearing to be held on September 3, 2026, at 10:00 a.m. at the Offices of GMS-NF, 475 West Town Place, Suite 114, St. Augustine, Florida 32092 as set forth in Resolution 2026-05, and the District Manager has caused the notice of the public hearing with the new date and time to be published consistent with the requirements of Chapter 190, Florida Statutes; and.

WHEREAS, the Board desires to ratify the District Manager and Chairman’s actions in resetting and noticing for the amended public hearing date.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. RATIFICATION OF PUBLIC HEARING RESET. The actions of the District Manager and Chairman in resetting the public hearing and the District Secretary in publishing the notice of public hearing are hereby ratified. Resolution 2026-05 is hereby amended to reflect that the public hearing as declared in Resolution 2026-05 is re-set to September 3, 2026, at 10:00
a.m. at the Offices of GMS-NF, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

SECTION 2.	RESOLUTION 2026-05 OTHERWISE REMAINS IN FULL FORCE AND EFFECT.
Except as otherwise provided herein, all of the provisions of Resolution 2026-05 continue in full force and effect.
SECTION 3. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect upon its passage and adoption by the Board.

PASSED AND ADOPTED this 3rd day of September 2026.

ATTEST:	ELEVATION POINTE COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

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!!"#$%& "
RESOLUTION 2026-09
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Elevation Pointe Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in
accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Elevation Pointe Community Development District for the Fiscal Year Ending September 30, 2027.”
The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 3.	BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 3rd DAY OF SEPTEMBER, 2026.
ATTEST:	ELEVATION POINTE COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors
Exhibit A:	FY 2027 Budget
Exhibit A

Elevation Pointe
Community Development District

Approved Budget
FY2027
Table of Contents

1-2

3-7

8
	General Fund

	General Fund Narrative

	Debt Service

9-10		Amortization Schedule

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Approved Budget	
Description	FY2026	7/31/26	2 Months	9/30/26	FY2027	

Revenues						
Assessments - Direct	$	293,459	$	-	$	293,459	$	293,459	$	293,459	
Developer Contributions	$	50,127	$	89,016	$	-	$	89,016	$	110,356	
Boundary Amendment Contribution	$	-	$	-	$	-	$	-	$	-	
Total Revenues	$	343,586	$	89,016	$	293,459	$	382,475	$	403,815	

Expenditures						
General & Administrative
Supervisor Fees	
$	12,000	
$	-	
$	-	
$	-	
$	12,000	
FICA Expense	$	918	$	-	$	-	$	-	$	918	
Engineering Fees	$	12,000	$	-	$	6,000	$	6,000	$	12,000	
Attorney Fees	$	25,000	$	5,156	$	2,500	$	7,656	$	25,000	
Annual Audit	$	5,300	$	5,400	$	-	$	5,400	$	5,300	
Assessment Administration	$	5,150	$	5,150	$	-	$	5,150	$	5,408	
Arbitrage	$	450	$	450	$	-	$	450	$	450	
Dissemination Fees	$	5,408	$	4,507	$	902	$	5,409	$	5,678	
Trustee Fees	$	5,000	$	4,209	$	-	$	4,209	$	5,000	
Management Fees	$	43,775	$	36,479	$	7,296	$	43,775	$	45,964	
Information Technology	$	1,434	$	1,195	$	240	$	1,435	$	1,506	
Website Maintenance	$	1,004	$	837	$	168	$	1,005	$	1,054	
Telephone	$	100	$	-	$	50	$	50	$	100	
Postage & Delivery	$	1,000	$	59	$	65	$	124	$	1,000	
Printing & Binding	$	1,000	$	8	$	48	$	56	$	1,000	
Insurance	$	6,490	$	6,163	$	-	$	6,163	$	7,000	
Legal Advertising	$	8,000	$	442	$	2,500	$	2,942	$	8,000	
Other Current Charges	$	1,000	$	525	$	106	$	631	$	1,000	
Office Supplies	$	625	$	0	$	50	$	50	$	625	
Boundary Amendment	$	-	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	135,829	$	70,755	$	19,925	$	90,680	$	139,178	
Operations & Maintenance Field Expenses Property Insurance	

$	5,000	

$	-	

$	-	

$	-	

$	5,000	
Field Management	$	15,750	$	-	$	-	$	-	$	15,750	
Landscape Maintenance	$	75,000	$	-	$	-	$	-	$	75,000	
Landscape Replacement	$	2,500	$	-	$	-	$	-	$	2,500	
Lake Maintenance	$	12,000	$	-	$	-	$	-	$	12,000	
Wetland Mitigation/Maintenance	$	6,000	$	-	$	-	$	-	$	6,000	
Streetlights	$	9,000	$	-	$	-	$	-	$	9,000	
Electric	$	2,500	$	-	$	-	$	-	$	2,500	
Water & Sewer	$	2,400	$	-	$	-	$	-	$	2,400	
Sidewalk & Asphalt Maintenance	$	500	$	-	$	-	$	-	$	500	
Irrigation Repairs	$	2,500	$	-	$	-	$	-	$	2,500	
General Repairs & Maintenance	$	5,000	$	-	$	-	$	-	$	5,000	
Contingency	$	5,487	$	-	$	-	$	-	$	5,487	
Subtotal Field Expenses	$	143,637	$	-	$	-	$	-	$	143,637	

Adopted	Actuals	Projected	Total	Approved Budget		Thru		Next		Thru		Budget
Description	FY2026	7/31/26	2 Months	9/30/26	FY2027						
Amenity Expenditures						
Staffing	$	-	$	-	$	-	$	-	$	20,000	
Property Insurance	$	-	$	-	$	-	$	-	$	20,000	
Amenity - Electric	$	7,500	$	-	$	-	$	-	$	10,000	
Amenity - Water	$	1,500	$	-	$	-	$	-	$	10,000	
Internet	$	900	$	-	$	-	$	-	$	1,000	
Pest Control	$	720	$	-	$	-	$	-	$	1,500	
Janitorial Services	$	5,000	$	-	$	-	$	-	$	7,500	
Security Services	$	5,000	$	-	$	-	$	-	$	5,000	
Pool Mainteance	$	10,000	$	-	$	-	$	-	$	10,000	
Amenity Repairs & Maintenance	$	1,000	$	-	$	-	$	-	$	3,500	
Contingency	$	7,500	$	-	$	-	$	-	$	7,500	
Subtotal Amenity Expenditures	$	39,120	$	-	$	-	$	-	$	96,000	

Total Operations & Maintenance	$	182,757	$	-	$	-	$	-	$	239,637	

Other Expenditures						
Capital Reserves - Amenity	$	10,000	$	-	$	-	$	-	$	10,000	
Capital Reserves - Roadways	$	15,000	$	-	$	-	$	-	$	15,000	
Total Other Expenditures	$	25,000	$	-	$	-	$	-	$	25,000	
						
Total Expenditures	$	343,586	$	70,755	$	19,925	$	90,680	$	403,815	
						
Excess Revenues/(Expenditures)	$	-	$	18,261	$	273,534	$	291,795	$	-	
	
Net Assessments	
$	293,459				
	Add: Discounts & Collections 6%	$	18,731				
	Gross Assessments	$	312,190				

Product	
Assessable Units	

ERU	

Total ERU's	

Net Assessment	

Net Per Unit (6%)	

Gross Per Unit	
Townhome	420	1.00	420.00	$	293,459	$	698.71	$	743.31	
Total	420		420.00	$	293,459			

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Developer Contributions

The District will enter into a funding agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from the Board of Supervisor checks.

Engineering Fees

The District's engineer provides general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney Fees

The District's legal counsel provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on an anticipated bond issuance.

Dissemination Fees

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon Series 2022 bond issuance.

Trustee Fees

The District will incur trustee related costs with the issuance of its’ issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

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, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs 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.

Telephone

Telephone and fax machine.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverages.

Printing & Binding

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

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 incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for $175.

Operations & Maintenance:

Field Expenses

Property Insurance

The District’s property insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

Represents the estimated costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents the estimated maintenance of the lake within the common areas of the District.

Wetland Mitigation/Maintenance

Represents the estimated maintenance of the wetland mitigation of the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities. Janitorial Services
Represents costs to provide janitorial services and supplies for the District’s amenity facilities. Security Services
Represents the cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents the costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures

Capital Reserves

Funds transfer out to Capital Projects fund for repairs and replacement of District-owned capital assets.
Elevation Pointe
Community Development District Approved Budget
Debt Service Fund Series 2022

		Adopted
Budget	Actuals
Thru	Projected
Next	Projected
Thru	Approved
Budget	
	Description	FY2026	7/31/26	2 Months	9/30/26	FY2027	

Revenues							

Special Assessments A-1	
$	274,920	
$	178,698	
$	96,222	
$	274,920	
$	274,920		
Special Assessments A-2	$	259,820	$	129,910	$	129,910	$	259,820	$	259,820		
Interest Income	$	15,000	$	18,463	$	3,693	$	22,156	$	15,000		
Carry Forward Surplus *	$	313,776	$	306,559	$	-	$	306,559	$	329,305		
Total Revenues	$	863,516	$	633,630	$	229,825	$	863,455	$	879,045		

Expenses							
Series 2022A-1							
Interest - 11/1	$	94,665	$	94,665	$	-	$	94,665	$	93,008		
Principal - 5/1	$	85,000	$	85,000	$	-	$	85,000	$	90,000		
Interest - 5/1	$	94,665	$	94,665	$	-	$	94,665	$	93,008		
Series 2022A-2							
Interest - 11/1	$	129,910	$	129,910	$	-	$	129,910	$	129,910		
Interest - 5/1	$	129,910	$	129,910	$	-	$	129,910	$	129,910		
Total Expenditures	$	534,150	$	534,150	$	-	$	534,150	$	535,835		
							
Excess Revenues/(Expenditures)	$	329,366	$	99,480	$	229,825	$	329,305	$	343,210		

*Carry forward less amount in Reserve funds.							
				Series 2022 A-1 Interest - 11/1	
$91,253		
				Series 2022 A-2			
				Interest - 11/1	$129,910		
				Total	$221,163		

Series 2022-A1							

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit			
Townhome	420	$	274,920	$	654.57	$	696.35			
Commercial	130	$	-	$	-	$	-			
	550	$	274,920					

Series 2022-A2							

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit			
Townhome	420	$	259,820	$	618.62	$	658.11			
Commercial	130	$	-	$	-	$	-			
	550	$	259,820					

DATE		BALANCE	PRINCIPAL	INTEREST	TOTAL	

11/01/22	
$	
4,490,000.00	$	
-	$	
102,004.38  $	
102,004.38	
05/01/23	$	4,490,000.00	$	75,000.00	$	99,247.50  $	-	
11/01/23	$	4,415,000.00	$	-	$	97,785.00  $	272,032.50	
05/01/24	$	4,415,000.00	$	80,000.00	$	97,785.00  $	-	
11/01/24	$	4,335,000.00	$	-	$	96,225.00  $	274,010.00	
05/01/25	$	4,335,000.00	$	80,000.00	$	96,225.00  $	-	
11/01/25	$	4,080,000.00	$	-	$	94,665.00  $	270,890.00	
05/01/26	$	4,080,000.00	$	85,000.00	$	94,665.00  $	-	
11/01/26	$	4,080,000.00	$	-	$	93,007.50  $	272,672.50	
05/01/27	$	4,080,000.00	$	90,000.00	$	93,007.50  $	-	
11/01/27	$	4,080,000.00	$	-	$	91,252.50  $	274,260.00	
05/01/28	$	4,080,000.00	$	90,000.00	$	91,252.50  $	-	
11/01/28	$	3,990,000.00	$	-	$	89,396.25  $	270,648.75	
05/01/29	$	3,990,000.00	$	95,000.00	$	89,396.25  $	-	
11/01/29	$	3,895,000.00	$	-	$	87,436.88  $	271,833.13	
05/01/30	$	3,895,000.00	$	100,000.00	$	87,436.88  $	-	
11/01/30	$	3,580,000.00	$	-	$	85,374.38  $	272,811.25	
05/01/31	$	3,580,000.00	$	105,000.00	$	85,374.38  $	-	
11/01/31	$	3,580,000.00	$	-	$	83,208.75  $	273,583.13	
05/01/32	$	3,580,000.00	$	110,000.00	$	83,208.75  $	-	
11/01/32	$	3,580,000.00	$	-	$	80,940.00  $	274,148.75	
05/01/33	$	3,580,000.00	$	115,000.00	$	80,940.00  $	-	
11/01/33	$	3,465,000.00	$	-	$	78,410.00  $	274,350.00	
05/01/34	$	3,465,000.00	$	120,000.00	$	78,410.00  $	-	
11/01/34	$	3,345,000.00	$	-	$	75,770.00  $	274,180.00	
05/01/35	$	3,345,000.00	$	125,000.00	$	75,770.00  $	-	
11/01/35	$	3,220,000.00	$	-	$	73,020.00  $	273,790.00	
05/01/36	$	3,220,000.00	$	130,000.00	$	73,020.00  $	-	
11/01/36	$	3,090,000.00	$	-	$	70,160.00  $	273,180.00	
05/01/37	$	3,090,000.00	$	135,000.00	$	70,160.00  $	-	
11/01/37	$	2,955,000.00	$	-	$	67,190.00  $	272,350.00	
05/01/38	$	2,955,000.00	$	140,000.00	$	67,190.00  $	-	
11/01/38	$	2,815,000.00	$	-	$	64,110.00  $	271,300.00	
05/01/39	$	2,815,000.00	$	150,000.00	$	64,110.00  $	-	
11/01/39	$	2,665,000.00	$	-	$	60,810.00  $	274,920.00	
05/01/40	$	2,665,000.00	$	155,000.00	$	60,810.00  $	-	
11/01/40	$	2,180,000.00	$	-	$	57,400.00  $	273,210.00	
05/01/41	$	2,180,000.00	$	160,000.00	$	57,400.00  $	-	
11/01/41	$	2,180,000.00	$	-	$	53,880.00  $	271,280.00	
05/01/42	$	2,180,000.00	$	170,000.00	$	53,880.00  $	-	
11/01/42	$	2,180,000.00	$	-	$	50,140.00  $	274,020.00	
05/01/43	$	2,180,000.00	$	175,000.00	$	50,140.00  $	-	
11/01/43	$	2,005,000.00	$	-	$	46,115.00  $	271,255.00	
05/01/44	$	2,005,000.00	$	185,000.00	$	46,115.00  $	-	
11/01/44	$	1,820,000.00	$	-	$	41,860.00  $	272,975.00	
05/01/45	$	1,820,000.00	$	195,000.00	$	41,860.00  $	-	
11/01/45	$	1,625,000.00	$	-	$	37,375.00  $	274,235.00	
05/01/46	$	1,625,000.00	$	200,000.00	$	37,375.00  $	-	
11/01/46	$	1,425,000.00	$	-	$	32,775.00  $	270,150.00	
05/01/47	$	1,425,000.00	$	210,000.00	$	32,775.00  $	-	
11/01/47	$	1,215,000.00	$	-	$	27,945.00  $	270,720.00	
05/01/48	$	1,215,000.00	$	220,000.00	$	27,945.00  $	-	
11/01/48	$	995,000.00	$	-	$	22,885.00  $	270,830.00	
05/01/49	$	995,000.00	$	230,000.00	$	22,885.00  $	-	
11/01/49	$	765,000.00	$	-	$	17,595.00  $	270,480.00	
05/01/50	$	765,000.00	$	245,000.00	$	17,595.00  $	-	
11/01/50	$	520,000.00	$	-	$	11,960.00  $	274,555.00	
05/01/51	$	520,000.00	$	255,000.00	$	11,960.00  $	-	
11/01/51	$	265,000.00	$	-	$	6,095.00  $	273,055.00	
05/01/52	$	265,000.00	$	265,000.00	$	6,095.00  $	271,095.00	
		$	4,490,000.00  $	3,790,824.38  $	8,280,824.38	

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	

11/01/22	
$	
5,905,000.00	
$	
-	
$	
133,518.61	
$	
133,518.61	
05/01/23	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/23	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/24	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/24	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/25	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/25	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/26	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/26	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/27	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/27	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/28	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/28	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/29	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/29	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/30	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/30	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/31	$	5,905,000.00	$	-	$	129,910.00	$	-	
11/01/31	$	5,905,000.00	$	-	$	129,910.00	$	259,820.00	
05/01/32	$	5,905,000.00	$	5,905,000.00	$	129,910.00	$	6,034,910.00	
			$	5,905,000.00	$	2,601,808.61	$	8,506,808.61	

!!"#$%& "###
RESOLUTION 2026-10
[FY 2027 ASSESSMENT RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Elevation Pointe Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in St. Johns County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to
adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT:

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.
O&M Assessment Imposition. Pursuant to Chapter 190, Florida Statutes, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST. Pursuant to Chapter 190,
Florida Statutes, the District is authorized to collect and enforce the Assessments as set forth below.

Direct Bill Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments (if any) and/or Debt Assessments (if any) imposed on “Direct Collect Property” identified in Exhibit B shall be collected directly by the District in accordance with Florida law, as set forth in Exhibit A and Exhibit B. The District’s Board finds and determines that such collection method is an efficient method of collection for the Direct Collect Property.

Due Date (O&M Assessments). O&M Assessments directly collected by the District shall be due and payable in full on December 1, 2026; provided, however, that, to the extent permitted by law, the O&M Assessments due may be paid in several partial, deferred payments and according to the following schedule: 1) for Series 2022A-1 Assessments, 64% due no later than April. 1, 2027 and 36% due no later than September 1, 2027, and 2) for Series 2022A-2 Assessments, 50% due no
later than April 1, 2027 and 50% due no later than September 1, 2027.

In the event that an Assessment payment is not made in accordance with the schedule(s) stated above, the whole of such Assessment, including any remaining partial, deferred payments for the Fiscal Year: shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent Assessments shall accrue at the rate of any bonds secured by the Assessments, or at the statutory
prejudgment interest rate, as applicable. In the event an Assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole Assessment, as set forth herein.

Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Assessments and Assessment Roll as provided herein are hereby ratified, approved, and confirmed in all respects.

SEVERABILITY; EFFECTIVE DATE. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. This Resolution shall take effect immediately upon adoption.

[CONTINUED ON NEXT PAGE]
PASSED AND ADOPTED THIS 3rd DAY OF SEPTEMBER, 2026.

ATTEST:	ELEVATION POINTE COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary
By:	 Its:	

Exhibit A:	Adopted Budget
Exhibit B:	Assessment Roll
Exhibit B

Parcel ID	Units	O&M	A-1 Debt	A-2 Debt	Total	
0874200001	420	$312,190.20	$292,468.09	$276,404.26	$881,062.54	
Total Gross Direct		$312,190.20	$292,468.09	$276,404.26	$881,062.54	
						
Total Net Direct		$293,458.79	$274,920.00	$259,820.00	$828,198.79	

!!"#$%& "#
BUDGET FUNDING AGREEMENT FISCAL YEAR 2027

This Agreement (“Agreement”) is made and entered into effective as of October 1, 2026, by and between:

Elevation Pointe Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, (“District”), and is located in St. Johns County, Florida (“County”), and

Elevation Premium Pointe, LLC, a Florida limited liability company, and the owner and/or the primary developer of property located within the boundaries of the District (“Developer,” and together with the District, the “Parties”). For purposes of this Agreement, the term “Property” shall refer to that certain property within the CDD owned by the Developer on the Effective Date of this Agreement.

RECITALS

WHEREAS, pursuant to Chapter 190, Florida Statutes, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure, and is authorized to levy such taxes, special assessments, fees, and other charges as may be necessary in furtherance of the District's activities and services; and

WHEREAS, Developer presently owns and/or is developing the Property within the District, which Property will benefit from the timely construction and acquisition of the District's facilities, activities, and services and from the continued operations of the District; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District adopted its general fund budget (“Budget”) attached hereto as Exhibit A and incorporated herein by reference; and

WHEREAS, the Parties recognize the Budget may be amended from time to time in the sole discretion of the District; and

WHEREAS, the District has the option of levying non-ad valorem assessments on all lands within the District benefitting from the activities, operations and services set forth in the Budget, including the Property, or utilizing such other revenue sources as may be available to it; and

WHEREAS, in lieu of levying assessments on the Property, the Developer is willing to provide such funds as are necessary to allow the District to proceed with its operations as described in the Budget; and

WHEREAS, the Developer agrees that the activities, operations and services provide a special and peculiar benefit to the Property equal to or in excess of the costs reflected in the Budget; and

WHEREAS, the Developer agreed to enter into this Agreement in lieu of having the District levy and collect any non-ad valorem assessments as authorized by law against the lands within the District, including the Property, for the activities, operations, and services set forth in the Budget; and
WHEREAS, Developer and District agree such Budget funding obligation by the Developer may be secured and collection enforced pursuant to the methods provided herein.

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt of which and sufficiency of which are hereby acknowledged, the parties agree as follows:

FUNDING. The Developer agrees to make available to the District the monies (“Funding Obligation”) necessary for the operation of the District as called for in the Budget attached hereto as Exhibit A within thirty (30) days of written request by the District. Exhibit A attached hereto may be amended from time to time pursuant to Florida law, subject to the Developer’s consent to such amendments to incorporate them herein; provided however, that amendments adopted by the Board at a duly noticed meeting shall have the effect of amending this Agreement without further action of the Parties. As a point of clarification, the District shall only request as part of the Funding Obligation that the Developer fund the actual expenses of the District, and the Developer is not required to fund the total general fund Budget in the event that actual expenses are less than the projected total general fund Budget, as may be amended as provided herein. The funds shall be placed in the District's general checking account. In the event the Developer sells any of the Property during the term of this Agreement, the Developer’s rights and obligations under this Agreement shall remain the same.

ACKNOWLEDGEMENT. The District hereby finds, and the Developer acknowledges and agrees, that the activities, operations and services set forth in the Budget provide a special and peculiar benefit to the Property, which benefit is initially allocated on an equal developable acreage basis. These payments are made by the Developer in lieu of taxes, fees, or assessments which might otherwise be levied or imposed by the District. Nothing contained herein shall constitute or be construed as a waiver of the District’s right to levy assessments, including on the Property, in the event of a funding deficit.

COLLECTION METHODS. The District may enforce the collection of funds due under this Agreement using one or more of the following collection methods:
[Contractual Lien]. The District shall have the right to file a continuing lien (“Lien”) upon all or a portion of the Property, which Lien shall be effective as of the date and time of the recording of a “Notice of Lien” in the public records of the County.
[Enforcement Action] The District shall have the right to file an action against the Developer in the appropriate judicial forum in and for the County.
[Uniform Method; Direct] The District may certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197, Florida Statutes, or under any method of direct bill and collection authorized by Florida law.
The enforcement of the collection of funds in any of the above manners, including which method(s) to utilize, shall be in the sole discretion of the District Manager on behalf of the District, without the need of further Board action authorizing or directing such.

ENTIRE AGREEMENT; AMENDMENTS. This instrument shall constitute the final and complete expression of the agreement among the Parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the Parties hereto.
AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of all Parties hereto, each Party has complied with all of the requirements of law, and each Party has full power and authority to comply with the terms and provisions of this instrument.

ASSIGNMENT. This Agreement may be assigned, in whole or in part, by either party only upon the written consent of the other. Any purported assignment without such consent shall be void.

DEFAULT. A default by either Party under this Agreement shall entitle the other to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and/or specific performance.

ENFORCEMENT. In the event that any party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including interest accrued on an unsatisfied Funding Obligation, reasonable fees and costs incurred by the District incident to the collection of the Funding Obligation or for enforcement of the Lien, or reasonable attorneys' fees and costs for trial, alternative dispute resolution, or appellate proceedings.

THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the formal Parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors and assigns.

CHOICE OF LAW. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida.

ARM’S LENGTH. This Agreement has been negotiated fully among the Parties as an arm's length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any Party.

[SIGNATURES ON NEXT PAGE]
IN WITNESS WHEREOF, the Parties execute this Agreement the day and year first written above.

Attest:	Elevation Pointe Community
Development District

Secretary/Assistant Secretary	By: 	 Its: 	

Elevation Premium Pointe, LLC,
a Florida limited liability company

Witness	By: 	
Its: 	

EXHIBIT A:	FY 2027 Budget

!!"#$%& #
RESOLUTION 2026-11
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE	ELEVATION		POINTE	COMMUNITY DEVELOPMENT	DISTRICT		APPROVING AMENDEDMENTS TO THE GENERAL FUND BUDGET FOR FISCAL YEAR 2026 AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, pursuant to Resolution 2025-06 the Elevation Pointe Community Development District Board of Supervisors (the “Board”) adopted a General Fund, Budget for Fiscal Year 2026; and
WHEREAS, the Board desires to amend the budgeted revenues and expenditures approved for Fiscal Year 2026.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT:
The General Fund Budget for Fiscal Year 2026 is hereby amended and restated as set forth on the Fiscal Year 2026 Budget attached hereto as “Exhibit A”.
This Resolution shall take effect immediately upon adoption and be reflected in the monthly and Fiscal Year End 9/30/2026 Financial Statements and Audit Report of the District.

Passed and adopted this 3rd day of September, 2026.

ATTEST:	ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman/Vice Chairman
Exhibit A

Elevation Pointe
Community Development District

Amended Budget
FY2026
Table of Contents

1-2		General Fund

Description	Adopted FY26 Budget	Increase/ (Decrease)	Amended FY26 Budget	

Revenues				
Assessments - Direct	$	293,459	$	(204,443)	$	89,016	
Developer Contributions	50,127	204,443	254,570	
Boundary Amendment Contribution	-	-	-	
Total Revenues	$	343,586	$	-	$	343,586	

Expenditures				
General & Administrative				
Supervisor Fees	$	12,000	$	-	$	12,000	
FICA Expense	918	-	918	
Engineering Fees	12,000	-	12,000	
Attorney Fees	25,000	-	25,000	
Annual Audit	5,300	-	5,300	
Assessment Administration	5,150	-	5,150	
Arbitrage	450	-	450	
Dissemination Fees	5,408	-	5,408	
Trustee Fees	5,000	-	5,000	
Management Fees	43,775	-	43,775	
Information Technology	1,434	-	1,434	
Website Maintenance	1,004	-	1,004	
Telephone	100	-	100	
Postage & Delivery	1,000	-	1,000	
Printing & Binding	1,000	-	1,000	
Insurance	6,490	-	6,490	
Legal Advertising	8,000	-	8,000	
Other Current Charges	1,000	-	1,000	
Office Supplies	625	-	625	
Boundary Amendment	-	-	-	
Dues, Licenses & Subscriptions	175	-	175	
Total Administrative	$	135,829	$	-	$	135,829	

Operations & Maintenance				
Field Expenses
Property Insurance	
5,000	
-	
5,000	
Field Management	15,750	-	15,750	
Landscape Maintenance	75,000	-	75,000	
Landscape Replacement	2,500	-	2,500	
Lake Maintenance	12,000	-	12,000	
Wetland Mitigation/Maintenance	6,000	-	6,000	
Streetlights	9,000	-	9,000	
Electric	2,500	-	2,500	
Water & Sewer	2,400	-	2,400	
Sidewalk & Asphalt Maintenance	500	-	500	
Irrigation Repairs	2,500	-	2,500	
General Repairs & Maintenance	5,000	-	5,000	
Contingency	5,487	-	5,487	
Subtotal Field Expenses	$	143,637	$	-	$	143,637	

Amenity Expenditures				
Amenity - Electric	$	7,500	$	-	$	7,500	
Amenity - Water	1,500	-	1,500	
Internet	900	-	900	
Pest Control	720	-	720	
Janitorial Services	5,000	-	5,000	
Security Services	5,000	-	5,000	
Pool Mainteance	10,000	-	10,000	
Amenity Repairs & Maintenance	1,000	-	1,000	
Contingency	7,500	-	7,500	
Subtotal Amenity Expenditures	$	39,120	$	-	$	39,120	

Description	Adopted FY26 Budget	Increase/ (Decrease)	Amended FY26 Budget	
Total Operations & Maintenance	$	182,757	$	-	$	182,757	

Other Expenditures			
Capital Reserves - Amenity	$	10,000	$	-	10,000	
Capital Reserves - Roadways	$	15,000	$	-	15,000	
Total Other Expenditures	$	25,000	$	-	$	25,000	
			
Total Expenditures	$	343,586	$	-	$	343,586	
			
Excess Revenues (Expenditures)	$	-	$	-	$	-	

NET CHANGE IN FUND BALANCE	
$	-	
$	-	$	-	
Fund Balance - Beginning	$	-	$	-	$	-	
			
Fund Balance - Ending	$	-	$	-	$	-	

!!"#$%& #I
RESOLUTION 2026-12

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT RESETTING THE PUBLIC HEARING ON THE DISTRICT’S ADOPTION OF RULES OF PROCEDURE; AMENDING RESOLUTION 2026-06 TO SET THE PUBLIC HEARING THEREON; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Elevation Pointe Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, as amended, and

WHEREAS, the Board of Supervisors of the District (“Board”) previously adopted Resolution 2026-06, setting the public hearing to consider the District’s adoption of rules of procedure, and set the hearing thereon for July 24, 2026, at 9:30 a.m. at the Offices of GMS-NF, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

WHEREAS, the Board desires to reset the public hearing to be held on 	, 2027 at 9:30 a.m., at the Offices of GMS-NF, 475 West Town Place, Suite 114, St. Augustine, Florida 32092.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  PUBLIC HEARING RESET. Resolution 2026-06 is hereby amended to reflect that the public hearing is reset to	, 2027 at 9:30 a.m., at the Offices of GMS-NF, 475
West Town Place, Suite 114, St. Augustine, Florida 32092.

SECTION 2.  AUTHORIZED TO PUBLISH NOTICE. The District Secretary is directed to publish notice of the hearing in accordance with Section 120.54, Florida Statutes.

SECTION 3.	RESOLUTION 2026-06 OTHERWISE REMAINS IN FULL FORCE AND EFFECT. Except
as otherwise provided herein, all of the provisions of Resolution 2026-06 continue in full force and effect.

SECTION 3. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 4.  EFFECTIVE DATE. This Resolution shall take effect upon its passage and adoption by the Board.
PASSED AND ADOPTED this 3rd day of September, 2026.

ATTEST:	ELEVATION POINTE COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chair/Vice Chair, Board of Supervisors

1

!!"#$%& #II

ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT
ST. JOHNS COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds		
to the Statement of Net Position	10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to Financial Statements	13-20	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
21	
Notes to Required Supplementary Information	22	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	23	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

24-25	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

26	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
27-28	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Elevation Pointe Community Development District St. Johns County, Florida
1001 W. Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Elevation Pointe Community Development District, St. Johns County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated April 28, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

April 28, 2026
MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Elevation Pointe Community Development District, St. Johns County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $63,446.
The change in the District’s total net position in comparison with the prior fiscal year was
$142,134, an increase.  The key components of the District’s net position and change in net
position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of $1,206,516, a decrease of ($364,837) in comparison with the prior fiscal year. A
portion of the total fund balance is restricted for debt service and capital projects, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments and Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) function.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:
NET POSITION SEPTEMBER 30,
	2025	2024	
Current and other assets	$	1,233,942	$	1,614,583	
Capital assets, net of depreciation	9,204,076	8,778,405	
Total assets	10,438,018	10,392,988	
Current liabilities	214,572	231,676	
Long-term liabilities	10,160,000	10,240,000	
Total liabilities	10,374,572	10,471,676	
Net position			
Net investment in capital assets	(611,884)	(714,157)	
Restricted	654,153	623,689	
Unrestricted	21,177	11,780	
Total net position	$	63,446	$	(78,688)	
The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations.

Key elements of the change in net position are reflected in the following table:
CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,

	2025	2024	
Revenues: Program revenues
Charges for services	

$	608,616	

$	534,740	
Operating grants and contributions	41,966	115,555	
Capital grants and contributions	22,273	224,606	
Total revenues	672,855	874,901	
Expenses:			
General government	79,751	85,265	
Interest	450,970	454,090	
Total expenses	530,721	539,355	
Change in net position	142,134	335,546	
Net position - beginning	(78,688)	(414,234)	
Net position - ending	$	63,446	$	(78,688)	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025 was $530,721. The costs of the District’s activities were funded by program revenues. Program revenues of the District are comprised primarily of assessments and Developer contributions.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.
CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2025, the District had $9,204,076 invested in capital assets for its governmental activities. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt
At September 30, 2025, the District had $10,160,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS

The District’s operations are expected to increase as the District is built out. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Elevation Pointe Community Development District’s Finance Department at 219 E. Livingston Street, Orlando, Florida, 32801.
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash and cash equivalents	$	12,850	
Assessments receivable	35,753	
Restricted assets:		
Investments	1,185,339	
Capital assets:		
Nondepreciable		9,204,076 	
Total assets		10,438,018 	
LIABILITIES		
Accounts payable	27,426	
Accrued interest payable	187,146	
Non-current liabilities:		
Due within one year	85,000	
Due in more than one year		10,075,000 	
Total liabilities		10,374,572 	
NET POSITION		
Net investment in capital assets	(611,884)	
Restricted for debt service	654,153	
Unrestricted		21,177 	
Total net position	 $	63,446 	

See notes to the financial statements
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Charges for

Program Revenues Operating Grants and

Capital Grants and
Net (Expense) Revenue and Changes in Net Position

Governmental
Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:
General government
$	79,751	$
73,876	$
15,272	$
22,273	$
31,670
Interest on long-term debt		450,970	534,740	26,694	-	110,464 
Total governmental activities		530,721	608,616	41,966	22,273	142,134 

Change in net position	142,134	
Net position - beginning		(78,688) 	
Net position - ending	 $	63,446 	

See notes to the financial statements
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds		Total
Debt
General	Service
Capital Projects
Governmental Funds
ASSETS					
Cash and cash equivalents	$	12,850	$	-	$	-	$	12,850	
Investments	-	841,299	344,040	1,185,339	
Assessments receivable	35,753	-	-	35,753	
Total assets	$	48,603	$	841,299	$	344,040	$  1,233,942	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	27,426	$	-	$	-	$	27,426	
Total liabilities	27,426	-	-	27,426	

Fund balances:
Restricted for:					
Debt service	-	841,299	-	841,299	
Capital projects	-	-	344,040	344,040	
Unassigned	21,177	-	-	21,177	
Total fund balances	21,177	841,299	344,040	1,206,516	

Total liabilities and fund balances	
$	48,603	
$	841,299	
$	344,040	
$  1,233,942	

See notes to the financial statements
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds	$	1,206,516 Amounts reported for governmental activities in the statement of
net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	9,204,076
Accumulated depreciation		-	9,204,076 
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(187,146)	
Bonds payable	  (10,160,000)	(10,347,146) 	
Net position of governmental activities	$	63,446	

See notes to the financial statements
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Major Funds		Total
Debt
General	Service
Capital Projects
Governmental Funds
REVENUES					
Assessments	$	73,876	$	534,740	$	-	$	608,616	
Developer contributions	15,272	-	-	15,272	
Interest earnings	-	26,694	22,273	48,967	
Total revenues	89,148	561,434	22,273	672,855	

EXPENDITURES
Current:
General government	79,751	-	-	79,751	
Debt service:
Principal	
-	
80,000	
-	
80,000	
Interest	-	452,270	-	452,270	
Capital outlay	-	-	425,671	425,671	
Total expenditures	79,751	532,270	425,671	1,037,692	

Excess (deficiency) of revenues over (under) expenditures	

9,397	

29,164	

(403,398)	

(364,837)	
Fund balances - beginning	11,780	812,135	747,438	1,571,353	

Fund balances - ending	
$	21,177	
$	841,299	
$	344,040	
$  1,206,516	

See notes to the financial statements
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Net change in fund balances - total governmental funds	$	(364,837)	
Amounts reported for governmental activities in the statement of activities are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

425,671	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

80,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

	1,300 	
Change in net position of governmental activities	$	142,134	

See notes to the financial statements
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Elevation Pointe Community Development District (the "District") was established by the Board of Commissioners of St. Johns County’s approval of Ordinance No. 2020-65 effective on December 15, 2020 pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.

The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes. As of September 30, 2025, all of the Board members are affiliated with Elevation Development, LLC (“Developer”).

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.
Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure within the District.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity

Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.
Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the governmental activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report nonspendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.
Fund Equity/Net Position (Continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
The District’s investments were held as follows at September 30, 2025:

 Amortized Cost	Credit Risk	Maturities	
First American Government Obligation	$
1,185,339
S&P AAAm
Weighted average of the fund
Fund - Class D		
 $	1,185,339 
portfolio: 45 days
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.
NOTE 5 – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2025:

Governmental activities
Capital assets, not being depreciated
Beginning Balance

Additions	Reductions
Ending Balance

Infrastructure under construction	$	8,778,405	$	425,671	$	-	$	9,204,076	
Total capital assets, not being depreciated	8,778,405	425,671	-	9,204,076	

Governmental activities capital assets, net	
$	8,778,405	
$	425,671	
$	-	$	9,204,076	

The infrastructure intended to serve the District has been estimated at a total cost of approximately
$14,244,960. The infrastructure will include roadways, potable water and wastewater systems, and land improvements, including wetland mitigation areas. In addition, the project will include irrigation, and amenities. A portion of the project costs is expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. Upon completion, certain improvements are to be conveyed to others for ownership and maintenance responsibilities.
The District paid the Developer $266,731 for the acquisition of infrastructure improvements during the current fiscal year.

NOTE 6 – LONG-TERM LIABILITIES
Series 2022 A1 and A2
On April 6, 2022, the District issued $4,490,000 and $5,905,000 of Special Assessment Revenue Bonds, Series 2022 A1 and A2 with interest rates ranging from 3.90% to 4.6%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2023 through May 1, 2052.

The Series 2022 A1 and A2 Bonds are subject to redemption at the option of the District prior to their maturity. The Series 2022 A1 and A2 Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. Upon satisfaction of certain conditions, a portion of the original reserve requirements will be released to the Developer for construction costs paid on behalf of the District; this did not occur during the current fiscal year. The District was in compliance with the requirements at September 30, 2025.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025 were as follows:

Governmental activities Series 2022 A1 A2
Total
Beginning Balance

Additions	Reductions
Ending Balance
Due Within One Year

Long-term Debt Activity (Continued)
At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

Year ending
Governmental Activities

  September 30:	Principal	Interest	Total	
2026	$	85,000	$	449,150	$	534,150	
2027	90,000	445,835	535,835	
2028	90,000	442,325	532,325	
2029	95,000	438,613	533,613	
2030	100,000	434,694	534,694	
2031-2035	6,480,000	1,327,046	7,807,046	
2036-2040	710,000	670,580	1,380,580	
2041-2045	885,000	498,790	1,383,790	
2046-2050	1,105,000	277,150	1,382,150	
2051-2052	520,000	36,110	556,110	
 $	10,160,000	$	5,020,293	$	15,180,293 

NOTE 7 - DEVELOPER TRANSACTIONS
The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. The Developer owes the District $35,753 in assessments as of September 30, 2025.

The Developer has agreed to fund the general operations of the District. In connection with that agreement, Developer contributions to the general fund were $15,272.
NOTE 8 - CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.
NOTE 9 - MANAGEMENT COMPANY

The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 10 - RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Budgeted Amounts	

Actual
Variance with Final Budget - Positive
	Original	Final	Amounts	(Negative)	

REVENUES
Assessments	

$	293,459	

$	133,816	

$	73,876	

$	(59,940)	
Developer contributions	50,127	209,770	15,272	(194,498)	
Total revenues	343,586	343,586	89,148	(254,438)	

EXPENDITURES
Current:
General government	133,816	133,816	79,751	54,065	
Maintenance and operations	170,650	170,650	-	170,650	
Recreation	39,120	39,120	-	39,120	
Total expenditures	343,586	343,586	79,751	263,835	

Excess (deficiency) of revenues					
over (under) expenditures	 $	-	$	-		9,397	 $	9,397 		

Fund balance - beginning		11,780 

Fund balance - ending	 $	21,177 

See notes to required supplementary information
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
0	
Employee compensation	$0	
Independent contractor compensation	$0	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $743.31
Debt service - $658.11 - $696.35	
Special assessments collected	$608,616	
Outstanding Bonds:		
Series 2022 A1	$4,255,000	
Series 2022 A2	$5,905,000	
1001 W. Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Elevation Pointe Community Development District St. Johns County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Elevation Pointe Community Development District, St. Johns County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated April 28, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

April 28, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Elevation Pointe Community Development District St. Johns County, Florida
We have examined Elevation Pointe Community Development District, St. Johns County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Supervisors of Elevation Pointe Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

April 28, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Elevation Pointe Community Development District St. Johns County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Elevation Pointe Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated April 28, 2026.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated April 28, 2026, should be considered in conjunction with this management letter.
Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Elevation Pointe Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Elevation Pointe Community Development District, St. Johns County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

April 28, 2026
REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None

COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 23.

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Elevation Pointe Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Elevation Pointe Community Development District

District Manager:		Date:	 Print Name:	 
Elevation Pointe Community Development District

!!"#$%& "
Elevation Pointe Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting at least seven days in advance, as specified in Section 190.007(1), using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised with 7 days notice per statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by field manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and final budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and final budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current fiscal year budget with any amendments, and most recent financials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and financials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended fiscal year budget, and most recent agenda package with updated financials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent financial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing firm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Elevation Pointe Community Development District

District Manager:		Date:	 Print Name:	 
Elevation Pointe Community Development District

!!"#$%& #IV
EXHIBIT C
2022A ACQUISITION AND CONSTRUCTION REQUISITION
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRJCT SPECIAL ASSESSMENT REVENUE BONDS, SERJES 2022

The undersigned, a Responsible Officer of the Elevation Pointe Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of April 1, 2022, as supplemented by that ce1iain First Supplemental Trust Indenture dated as of April 1, 2022 (the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 156
Name of Payee pursuant to Acquisition Agreement: Kimley-Horn and Associates, Inc.
Amount Payable: $3,055
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Invoice # 045601001-0326 Services through March 31, 2026; Invoice # 045601004-0326 Services through March 31, 2026; Invoice #
045601001-0426 Services through April 30, 2026

Fund or Account and subaccount, if any, from which disbursement to be made:
Indicate if this requisition is for Deferred Obligations and, if so, the amount: The undersigned hereby ce1iifies that:
D	obligations in the stated amount set fo1ih above have been incurred by the District,
or

D	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set fo1ih above is a proper charge against the Acquisition and Construction Fund and the applicable subaccount thereof;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been paid.
The undersigned hereby fmther ce1tifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby fmther ce1tifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals or copies of the invoice(s) from the vendor of the prope1ty acquired or the services rendered with respect to which disbursement is hereby requested.
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT
By	a	µ
Responsible Officer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement from other than Costs oflssuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the repo1t of the Consulting Engineer, as such repo11 shall have been amended or modified on the date hereof.
KIMLEY-HORN	AND	ASSOCIATES,	INC., CONSULTING ENGINEER

Kim	Iey	>>) HOr  n	Invoice for Professional Services

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC ATTN : OWAIS KHANANI
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $182.50
121 S ORANGE AVENUE SUITE 1250
ORLANDO, FL 32801

Federal Tax Id:  56-0885615
For Services Rendered through Mar 31, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601001-0326
Mar 31, 2026
045601001
PREMIUM POINTE COD DEITSCH, BRIAN

DESCRIPTION OF HOURLY SERVICES PERFORMED:
REQ PRE REVIEWS
l.?;9ned by'.	Total Invoice: $182.50
LESll>iJi?olA,Jw..lt>Wi
B0AECA3151DA4A9...
4/15/2026

If you have any questions, please contact Da/ianni Frometa at 850-553-3516 or Da/ianni.Frometa@kimley-horn.com	33DDF

Kimley>>)Horn	Labor and Expense Detail

ELEVATION DEVELOPMENT, LLC ATTN : OWAIS KHANANI
121 S ORANGE AVENUE
Invoice No: Invoice Date:
045601001-0326
Mar 31, 2026
SUITE 1250
ORLANDO, FL 32801
Project No:	045601001
Project Name:	PREMIUM POINTE COD Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601001.2-35236141

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
ADDITIONAL SERVICES	SENIOR PROFESSIONAL I	0.5	365.00	182.50	
TOTAL ADDITIONAL SERVICES	0.5	182.50					
TOTAL LABOR AND EXPENSE DETAIL	182.50					

This page is for informational purposes only. Please pay amount shown on cover page.

33DDF

Kimley >)) Horn	Invoice for Professional Services

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $2,535.00
189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through Mar 31, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0326
Mar 31, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 01 MEETINGS, SUPPORT, & PROJECT COORDINATION	0.00	HOURLY	5,875.00	5,875.00	0.00	
TASK 02 CIVIL ENGINEERING DESIGN SERVICES	160,000.00	100.00%	160,000.00	160,000.00	0.00	
TASK 03 CODE LANDSCAPE AND IRRIGATION	8,000.00	100.00%	8,000.00	8,000.00	0.00	
TASK 04 CIVIL PERMITTING SERVICES	25,000.00	100.00%	25,000.00	25,000.00	0.00	
TASK 05 SIGNAL WARRANT ANALYSIS	10,000.00	100.00%	10,000.00	10,000.00	0.00	
TASK 06 FOOT INTERSECTION CONTROL EVALUATION (ICE) STUDY	0.00	HOURLY	43,572.50	43,572.50	0.00	
TASK 07 SIGNALIZATION PLANS	20,000.00	100.00%	20,000.00	20,000.00	0.00	
TASK 08 SIGNAL STRUCTURAL DESIGN	5,000.00	100.00%	5,000.00	5,000.00	0.00	
TASK 09 SIGNAL RIGHT OF WAY & DRIVEWAY CONNECTION PERMIT AP	15,000.00	100.00%	15,000.00	15,000.00	0.00	
TASK 10 LIMITED CONSTRUCTION PHASE SERVICES	0.00	HOURLY	152,490.00	149,955.00	2,535.00	
TASK 11 ADDITIONAL SERVICES	0.00	HOURLY	35,365.00	35,365.00	0.00	
AMENDMENT #1						
TASK 01 OFF-SITE REUSE MAIN CIVIL ENGINEERING DESIGN SERV	30,000.00	100.00%	30,000.00	30,000.00	0.00	
TASK 02 SJC AND FDOT UTILITY REUSE MAIN PERMITTING	12,000.00	100.00%	12,000.00	12,000.00	0.00	
TASK 03 ADDITIONAL TRAFFIC IMPACT ANALYSIS	15,000.00	100.00%	15,000.00	15,000.00	0.00	

Kim	Iey	>)) HOr n	Invoice for Professional Services

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC C/0: ELEVATION POINTE, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $2,535.00
189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through Mar 31, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0326
Mar 31, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 04 ADDITIONAL CR-208 OVIL ENGINEERING DESIGN SERVICE	15,000.00	100.00%	15,000.00	15,000.00	0.00	
REIMBURSABLE EXPENSES	0.00	HOURLY	6,333.79	6,333.79	0.00	
Subtotal	315,000.00		558,636.29	556,101.29	2,535.00	
Total	2,535.00						

DESCRIPTION OF HOURLY SERVICES PERFORMED {COD RELATED ITEMS):
COORDINATION CALL WITH CLIENT REGARDING MASTER INFRASTRUCTURE
SJCUD PAPERWORK
UPDATED CLOSEOUT DOCS
Total Invoice: $2,535.00
ASBULT COMMENT COORDINATION AND SJCUD SOV REVIEW DOCUMENT COORDINATION
CR 208 CLOSEOUT DOCS

Signedby:

WSU>tJi?{)lA,h.U>Wi
B0AECA3151DA4A9...
4/15/2026

Kimley>>)Horn	Labor and Expense Detail

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC 189 S ORANGE AVENUE
Invoice No: Invoice Date:
045601004-0326
Mar 31, 2026
SUITE 1550
ORLANDO, FL 32801
Project No:	045601004
Project Name:	ELEVATION POINTE MASTER
Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601004.2-35236142

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
CONSTRUCTION PHASE	ANALYST	1.0	235.00	235.00	
	SENIOR PROFESSIONAL I	5.0	325.00	1,625.00	
		1.0	365.00	365.00	
	SUPPORT STAFF	2.0	155.00	310.00	
TOTAL CONSTRUCTION PHASE	9.0	2,535.00					
TOTAL LABOR AND EXPENSE DETAIL	2,535.00					

This page is for informational purposes only. Please pay amount shown on cover page.

JJDDF

Kim	Iey>)) HOr n	Invoice for Professional Services

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104
Account Number:	2073089159554
ABA#:	121000248	KIMLEY-HORN AND ASSOCIATES, INC.
P.O. BOX 932520
ATLANTA, GA 31193-2520	
Please send remittance	payments@ki mley-horn,com information to:		

ELEVATION DEVELOPMENT, LLC ATTN : OWAIS KHANANI
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $337.50
121 S ORANGE AVENUE SUITE 1250
ORLANDO, FL 32801

Federal Tax Id:  56-0885615
For Services Rendered through Apr 30, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601001-0426
Apr 30, 2026
045601001
PREMIUM POINTE CDD DEITSCH, BRIAN

Description	Contract Value	% Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 1 PREPARE PETITION EXHIBITS	7,000.00	100.00%	7,000.00	7,000.00	0,00	
TASK 2 DISTRICT ENGINEER'S REPORT	18,000.00	100.00%	18,000.00	18,000.00	0.00	
TASK 3 RESPONSES TO COMMENTS	0.00	HOURLY	2,232.50	2,232.50	0.00	
TASK 4 MEETINGS	0.00	HOURLY	2,147.50	2,147.50	0.00	
TASK 5 HEARINGS	0,00	HOURLY	0.00	0.00	0.00	
TASK 6 ADDITIONAL SERVICES	0,00	HOURLY	38,590.00	38,252.50	337.50	
REIMBURSABLE EXPENSES	0.00	HOURLY	30.82	30.82	0.00	
OFFICE EXPENSE	0.00	HOURLY	0.00	0.00	0.00	
Subtotal	25,000.00		68,000.82	67,663.32	337.50	
Total	337.50						

GSignedby:
Total Invoice: $337.50
DESCRIPTION OF HOURLY SERVICES PERFORMED:
ELEVATION POINTE REQ #155 COORDINATION AND REVIEW
WSl/JtJ-i?f>IA,Jtv-.l/J?
80AECA3151DA4A9...
5/20/2026

If you have any questions, please contact Dalianni Frometa at 850-553-3516 or Dalianni.Frometa@kimley-horn.com	JJDDF

Kimley>>)Horn	Labor and Expense Detail

ELEVATION DEVELOPMENT, LLC ATTN : OWAIS KHANANI
121 S ORANGE AVENUE
Invoice No: Invoice Date:
045601001-0426
Apr 30, 2026
SUITE 1250
ORLANDO, FL 32801
Project No:	045601001
Project Name:	PREMIUM POINTE CDD Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601001.2-35625274

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
ADDITIONAL SERVICES	SENIOR PROFESSIONAL I	0.5	365.00	182.50	
	SUPPORT STAFF	1.0	155.00	155.00	
TOTAL ADDITIONAL SERVICES	1.5	337.50					
TOTAL LABOR AND EXPENSE DETAIL	337.50					

This page is for informational purposes only. Please pay amount shown on cover page.

JJDDF

EXHIBIT C
2022A ACQUISITION AND CONSTRUCTION REQUISITION
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BONDS, SERIES 2022

The undersigned, a Responsible Officer of the Elevation Pointe Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of April 1, 2022, as supplemented by that certain First Supplemental Trust Indenture dated as of April 1, 2022 (the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 157
Name of Payee pursuant to Acquisition Agreement: Kimley-Horn and Associates, Inc.
Amount Payable: $2,935.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Invoice# 045601004-0526 Services through May 31, 2026

Fund or Account and subaccount, if any, from which disbursement to be made:
Indicate if this requisition is for Deferred Obligations and, if so, the amount: The undersigned hereby certifies that:
□	obligations in the stated amount set forth above have been incurred by the
District,
or
□	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set forth above is a proper charge against the Acquisition and Construction Fund and the applicable subaccount thereof;
each disbursement set forth above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been paid.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set fo1th above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further ce1tifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals or copies of the invoice(s) from the vendor of the prope1ty acquired or the services rendered with respect to which disbursement is hereby requested.
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

Responsible Officer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement from other than Costs oflssuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the rep01t of the Consulting Engineer, as such repo1t shall have been amended or modified on the date hereof.
KIMLEY-HORN	AND	ASSOCIATES,	INC., CONSULTING ENGINEER

Kimley>>)Horn 	l_nv_o_ic_e_fo_r_P_ro_fe_s_si_on_a_l _Se_r_vi_ce_s

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $2,935.00
189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through May 31, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0526
May 31, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 01 MEETINGS, SUPPORT, & PROJECT COORDINATION	0.00	HOURLY	5,875.00	5,875.00	0.00	
TASK 02 CIVIL ENGINEERING DESIGN SERVICES	160,000.00	100.00%	160,000.00	160,000.00	0.00	
TASK 03 CODE LANDSCAPE AND IRRIGATION	8,000.00	100.00%	8,000.00	8,000.00	0.00	
TASK 04 CIVIL PERMITTING SERVICES	25,000.00	100.00%	25,000.00	25,000.00	0.00	
TASK 05 SIGNAL WARRANT ANALYSIS	10,000.00	100.00%	10,000.00	10,000.00	0.00	
TASK 06 FOOT INTERSECTION CONTROL EVALUATION (ICE) STUDY	0.00	HOURLY	43,572.50	43,572.50	0.00	
TASK 07 SIGNALIZATION PLANS	20,000.00	100.00%	20,000.00	20,000.00	0.00	
TASK 08 SIGNAL STRUCTURAL DESIGN	5,000.00	100.00%	5,000.00	5,000.00	0.00	
TASK 09 SIGNAL RIGHT OF WAY & DRIVEWAY CONNECTION PERMIT AP	15,000.00	100.00%	15,000.00	15,000.00	0.00	
TASK 10 LIMITED CONSTRUCTION PHASE SERVICES	0.00	HOURLY	158,470.00	155,535.00	2,935.00	
TASK 11 ADDITIONAL SERVICES	0.00	HOURLY	35,365.00	35,365.00	0.00	
AMENDMENT #1						
TASK 01 OFF-SITE REUSE MAIN CIVIL ENGINEERING DESIGN SERV	30,000.00	100.00%	30,000.00	30,000.00	0.00	
TASK 02 SJC AND FOOT UTILITY REUSE MAIN PERMITTING	12,000.00	100.00%	12,000.00	12,000.00	0.00	
TASK 03 ADDITIONAL TRAFFIC IMPACT ANALYSIS	15,000.00	100.00%	15,000.00	15,000.00	0.00	

Kimley >)) HOrn	ln_v_o_ic_e _fo_r _P_ro_fe_s_si_on_a_l _se_r_vi_ce_s

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104
Account Number:	2073089159554
ABA#:	121000248	KIMLEY-HORN AND ASSOCIATES, INC.
P.O. BOX 932520
ATLANTA, GA 31193-2520	
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $2,935.00
189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through May 31, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0526
May 31, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 04 ADDITIONAL CR-208 CIVIL ENGINEERING DESIGN SERVICE	15,000.00	100.00%	15,000.00	15,000.00	0.00	
REIMBURSABLE EXPENSES	0.00	HOURLY	6,368.59	6,368.59	0.00	
Subtotal	315,000,00		564,651,09	561,716,09	2,935.00	
Total	2,935.00						

GSignedby:
Total Invoice: $2,935.00
DESCRIPTION OF HOURLY SERVICES PERFORMED (CDD):
REVIEW OF UTILITY AS BUILTS
SUBMITTAL OF AS BUILTS
SJRWMD CERTIFICATION
FDEP WATER CERTIFICATION
FDEP SEWER CERTIFICATION
SJCUD PAPERWORK CLOSEOUT
DISCUSSIONS WITH SJC STAFF ON CLOSEOUT NEEDS.
w S(J)t,Ji?(Jll\,h,(/)V',\
80AECA3151DA4A9...
6/23/2026
REVIEW OF TOTAL AREA TO BE STABILIZED AND DISCUSSION WITH CONTRACTOR ON TOTAL AREA

KimIey>)) Horn 	L_ab_o_r a_n_d _Ex_pe_n_se_D_e_ta_il

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC 189 S ORANGE AVENUE
Invoice No: Invoice Date:
045601004-0526
May 31, 2026
SUITE 1550
ORLANDO, FL 32801
Project No:	045601004
Project Name:	ELEVATION POINTE MASTER
Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601004.2-35926291

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
CONSTRUCTION PHASE	ANALYST	3.5	235.00	822.50	
	SENIOR PROFESSIONAL I	6.5	325.00	2,112.50	
TOTAL CONSTRUCTION PHASE	10.0	2,935.00					
TOTAL LABOR AND EXPENSE DETAIL	2,935.00					

This page is for informational purposes only. Please pay amount shown on cover page.

33DDF

EXHIBIT C
2022A ACQUISITION AND CONSTRUCTION REQUISITION
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT REVENUE BONDS, SERJES 2022

The undersigned, a Responsible Officer of the Elevation Pointe Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of April 1, 2022, as supplemented by that certain First Supplemental Trust Indenture dated as of April 1, 2022 (the "Indenture") (all capitalized terms used herein shall have the meaning ascribed to such term in the Indenture):
Requisition Number: 158
Name of Payee pursuant to Acquisition Agreement: KT Carter Contracting, Inc.
Amount Payable: $21,125.00
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Invoice# EP63026 Erosion Control CR 208/Pond 1

Fund or Account and subaccount, if any, from which disbursement to be made:
Indicate if this requisition is for Deferred Obligations and, if so, the amount: The undersigned hereby certifies that:
I.	D	obligations in the stated amount set forth above have been incurred by the District,
or
D	this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set fo1th above is a proper charge against the Acquisition and Construction Fund and the applicable subaccount thereof;
each disbursement set fo1th above was incurred in connection with the acquisition and/or construction of the Project;
each disbursement represents a Cost of the Project which has not previously been paid.

The undersigned hereby further certifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby fmiher ce1iifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals or copies of the invoice(s) from the vendor of the property acquired or the services rendered with respect to which disbursement is hereby requested.
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

By: ?;,??R:b;&y:-  ...,	·	
Responsible Officer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement from other than Costs oflssuance, the undersigned Consulting Engineer hereby certifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the rep01i of the Consulting Engineer, as such report shall have been amende·d or modified on the date hereof.
KIMLEY-HORN	AND	ASSOCIATES,	INC., CONSULTING ENGINEER

?/:.Af,/,../EG./!,,

KT Carter Contracting, Inc.
1909 East Beaver Street Jacksonville, FL 32202
904-354-9999 fax 904,-354-5995

Invoice No. EP63026

INVOICE	!!!!!!!!!!

0	Credit Card
Name 		 CC#	
Expires 	
TOTAL

IOffice Use Only

Please remit payment with.in 7 days.

Thank you for your business!

EXHIBIT C
2022A ACQUISITION AND CONSTRUCTION REQUISITION
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRJCT SPECIAL ASSESSMENT REVENUE BONDS, SERJES 2022

The undersigned, a Responsible Officer of the Elevation Pointe Community Development District (the "District") hereby submits the following requisition for disbursement under and pursuant to the terms of the Master Trust Indenture from the District to U.S. Bank Trust Company, National Association, as trustee (the "Trustee"), dated as of April 1, 2022, as supplemented by that certain First Supplemental Trust Indenture dated as of April 1, 2022 (the "Indenture") (all capitalized te1ms used herein shall have the meaning ascribed to such te1m in the Indenture):
Requisition Number: 159
Name of Payee pursuant to Acquisition Agreement: Kimley-Hom and Associates, Inc.
Amount Payable: $2,615
Purpose for which paid or incurred (refer also to specific contract if amount is due and payable pursuant to a contract involving progress payments, or, state Costs of Issuance, if applicable): Invoice # 045601004-0626 Services through June 30, 2026;  Invoice #  045601004-0726 Services through July 31, 2026;  Invoice #
045601001-0626 Services through June 30, 2026; Invoice # 045601001-0726
Services through July 31, 2026;

Fund or Account and subaccount, if any, from which disbursement to be made:
Indicate if this requisition is for DefetTed Obligations and, if so, the amount: The undersigned hereby certifies that:
D	obligations in the stated amount set forth above have been incurred by the District,
or

D  this requisition is for Costs of Issuance payable from the Acquisition and Construction Fund that have not previously been paid;
each disbursement set fo1ih above is a proper charge against the Acquisition and Construction Fund and the applicable subaccount thereof;
each disbursement set fotih above was incurred in connection with the acquisition and/or construction of the Project;

each disbursement represents a Cost of the Project which has not previously been paid.
The undersigned hereby further ce1iifies that there has not been filed with or served upon the District notice of any lien, right to lien, or attachment upon, or claim affecting the right to receive payment of, any of the moneys payable to the Payee set forth above, which has not been released or will not be released simultaneously with the payment hereof.
The undersigned hereby further ce1iifies that such requisition contains no item representing payment on account of any retained percentage which the District is at the date of such certificate entitled to retain.
Attached hereto are originals or copies of the invoice(s) from the vendor of the prope1iy acquired or the services rendered with respect to which disbursement is hereby requested.
ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT

By		?::•?	 Respo42n69sBm1ij'1F-el)FCu?4r;f> i. cer

CONSULTING ENGINEER'S APPROVAL FOR NON-COST OF ISSUANCE REQUESTS ONLY

If this requisition is for a disbursement from other than Costs oflssuance, the undersigned Consulting Engineer hereby ce1iifies that this disbursement is for a Cost of the Project and is consistent with: (i) the applicable acquisition or construction contract; (ii) the plans and specifications for the portion of the Project with respect to which such disbursement is being made; and (iii) the report of the Consulting Engineer, as such repo1i shall have been amended or modified on the date hereof.
KIMLEY-HORN	AND	ASSOCIATES,	INC., CONSULTING ENGINEER

&,tt<f:ER

Kimley >)) Horn 	,_nv_o_ic_e_fo_r_P_ro_fe_s_s_io_na_l_S_e_rv_ic_es_

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $1,402.50
C/O: ELEVATION POINTE, LLC 189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through Jun 30, 2026
Invoice No: Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0626
Jun 30, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 01 MEETINGS, SUPPORT, & PROJECT COORDINATION	0.00	HOURLY	5,875.00	5,875.00	0.00	
TASK 02 CIVIL ENGINEERING DESIGN SERVICES	160,000.00	100.00%	160,000.00	160,000.00	0.00	
TASK 03 CODE LANDSCAPE AND IRRIGATION	8,000.00	100.00%	8,000.00	8,000.00	0.00	
TASK 04 CIVIL PERMITTING SERVICES	25,000.00	100.00%	25,000.00	25,000.00	0.00	
TASK OS SIGNAL WARRANT ANALYSIS	10,000.00	100.00%	10,000.00	10,000.00	0.00	
TASK 06 FOOT INTERSECTION CONTROL EVALUATION (ICE) STUDY	0.00	HOURLY	43,572.50	43,572.50	0.00	
TASK 07 SIGNALIZATION PLANS	20,000.00	100.00%	20,000.00	20,000.00	0.00	
TASK 08 SIGNAL STRUCTURAL DESIGN	5,000.00	100.00%	5,000.00	5,000.00	0.00	
TASK 09 SIGNAL RIGHT OF WAY & DRIVEWAY CONNECTION PERMIT AP	15,000.00	100.00%	15,000.00	15,000.00	0.00	
TASK 10 LIMITED CONSTRUCTION PHASE SERVICES	0.00	HOURLY	159,872.50	158,470.00	1,402.50	
TASK 11 ADDITIONAL SERVICES	0.00	HOURLY	35,365.00	35,365.00	0.00	
AMENDMENT #1						
TASK 01 OFF-SITE REUSE MAIN CIVIL ENGINEERING DESIGN SERV	30,000.00	100.00%	30,000.00	30,000.00	0.00	
TASK 02 SJC AND FOOT UTILITY REUSE MAIN PERMITTING	12,000.00	100.00%	12,000.00	12,000.00	0.00	
TASK 03 ADDITIONAL TRAFFIC IMPACT ANALYSIS	15,000.00	100.00%	15,000.00	15,000.00	0.00	

Kim	Iey	>)) HOr n		l_nv_o_ic_e_fo_r_P_ro_fe_s_s_io_na_l_S_e_rv_ic_es_

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $1,402.50
189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through Jun 30, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0626
Jun 30, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 04 ADDITIONAL CR-208 CIVIL ENGINEERING DESIGN SERVICE	15,000.00	100.00%	15,000.00	15,000.00	0.00	
REIMBURSABLE EXPENSES	0.00	HOURLY	6,368.59	6,368.59	0.00	
Subtotal	315,000.00		566,053.59	564,651.09	1,402.50	
Total	1,402.50						

DESCRIPTION OF HOURLY SERVICES PERFORMED (CDD):
FINAL SITE WALK WITH SJC
CLOSEOUT SUMMARY EMAIL TO CLIENT
TURNOVER COORDINATION
Total Invoice: $1,402.50
Signedby:

SGbtJi?bllvJw_.l()w.
80AECA3151DA4A9...
7/21/2026

Kimley>)) Horn	La_bo_r a_nd_E..x..p.._en_se_D_eta_il

ELEVATION DEVELOPMENT, LLC C/0: ELEVATION POINTE, LLC 189 S ORANGE AVENUE
Invoice No: Invoice Date:
045601004-0626
Jun 30, 2026
SUITE 1550
ORLANDO, FL 32801
Project No:	045601004
Project Name:	ELEVATION POINTE MASTER
Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601004.2-36387137

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
CONSTRUCTION PHASE	ANALYST	0.5	205.00	102.50	
	SENIOR PROFESSIONAL I	4.0	325.00	1,300.00	
TOTAL CONSTRUCTION PHASE	4.5	1,402.50					
TOTAL LABOR AND EXPENSE DETAIL	1,402.50					

This page is for informational purposes only. Please pay amount shown on cover page.

PARTIAL WAIVER AND RELEASE OF LIEN UPON PROGRESS PAYMENT

The undersigned lienor, in consideration of the sum of			$510.00	 hereby waives and releases its lien and right to claim a lien for labor, services, or materials furnished for invoices dated	7/31/2026	to		ELEVATION DEVELOPMENT, LLC
on the job of	ELEVATION POINTE MASTER

Description Of Property

KHA Project#:	045601004	Invoice#:	045601004-0726

This waiver and release does not cover any retention or labor, services, or materials furnished after the date specified above.

DATED on		08/10/2026	

KIMLEY-HORN AND ASSOCIATES, INC.

By:?7?	 Matt Tomlinson Accounting Manager

STATE OF FLORIDA COUNTY OF ORANGE

The foregoing instrument was acknowledged before me by means of	X	physical presence or	online notarization,

this 10th day of August. 2026, by Matt Tomlinson, Accounting Manager of Kimley-Horn and

Associates, Inc., a North Carolina corporation. She/ He is personally known to me or has provided 	 as identification.

Note: This is a statutory form prescribed by Section 713.20, Florida Statutes. Effective October 1, 1996, a person may not require a lienor to furnish a waiver or release of lien that is different from the statutory form.
SYDNEY E.COFFMAN
Commission # HH 603624 Expires October 15, 2028

Kim	ley>)) HOrn		1_nv_o_ic_e_fo_r_P_ro_fe_s_si_o_na_1_s_er_v_ic_es_

ELEVATION DEVELOPMENT, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $510.00
C/O: ELEVATION POINTE, LLC 189 S ORANGE AVENUE SUITE 1550
ORLANDO, FL 32801

Federal Tax Id:  56-0885615
For Services Rendered through Jul 31, 2026
Invoice No: Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601004-0726
Jul 31, 2026
045601004
ELEVATION POINTE MASTER DEITSCH, BRIAN

Description	Contract Value	%
Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 01 MEETINGS, SUPPORT, & PROJECT COORDINATION	0.00	HOURLY	5,875.00	5,875.00	0.00	
TASK 02 CIVIL ENGINEERING DESIGN SERVICES	160,000.00	100.00%	160,000.00	160,000.00	0.00	
TASK 03 CODE LANDSCAPE AND IRRIGATION	8,000.00	100.00%	8,000.00	8,000.00	0.00	
TASK 04 CIVIL PERMITTING SERVICES	25,000.00	100.00%	25,000.00	25,000.00	0.00	
TASK 05 SIGNAL WARRANT ANALYSIS	10,000.00	100.00%	10,000.00	10,000.00	0.00	
TASK 06 FDOT INTERSECTION CONTROL EVALUATION (ICE) STUDY	0.00	HOURLY	43,572.50	43,572.50	0.00	
TASK 07 SIGNALIZATION PLANS	20,000.00	100.00%	20,000.00	20,000.00	0.00	
TASK 08 SIGNAL STRUCTURAL DESIGN	5,000.00	100.00%	5,000.00	5,000.00	0.00	
TASK 09 SIGNAL RIGHT OF WAY & DRIVEWAY CONNECTION PERMIT AP	15,000.00	100.00%	15,000.00	15,000.00	0.00	
TASK 10 LIMITED CONSTRUCTION PHASE SERVICES	0.00	HOURLY	160,382.50	159,872.50	510.00	
TASK 11 ADDITIONAL SERVICES	0.00	HOURLY	35,365.00	35,365.00	0.00	
AMENDMENT #1						
TASK 01 OFF-SITE REUSE MAIN CIVIL ENGINEERING DESIGN SERV	30,000.00	100.00%	30,000.00	30,000.00	0.00	
TASK 02 SJC AND FOOT UTILITY REUSE MAIN PERMITTING	12,000.00	100.00%	12,000.00	12,000.00	0.00	
TASK 03 ADDITIONAL TRAFFIC IMPACT ANALYSIS	15,000.00	100.00%	15,000.00	15,000.00	0.00	
TASK 04 ADDITIONAL CR-208 CIVIL ENGINEERING DESIGN SERVICE	15,000.00	100.00%	15,000.00	15,000.00	0.00	
REIMBURSABLE EXPENSES	0.00	HOURLY	6,368.59	6,368.59	0.00	
Subtotal	315,000.00		566,563.59	566,053.59	510.00	
Total	510.00						
DESCRIPTION OF HOURLY SERVICES PERFORMED
SJRWMD CERT AND COORDINATION FOR CDD ERP

Total Invoice: $510.00

Kimley >)) Horn	L_ab_or_a_nd_E..x..p._e_ns_e _De_ta_il

ELEVATION DEVELOPMENT, LLC C/O: ELEVATION POINTE, LLC 189 S ORANGE AVENUE
Invoice No: Invoice Date:
045601004-0726
Jul 31, 2026
SUITE 1550
ORLANDO, FL 32801
Project No:	045601004
Project Name:	ELEVATION POINTE MASTER
Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601004.2-36681896

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
CONSTRUCTION PHASE	SENIOR PROFESSIONAL I	1.5	340.00	510.00	
TOTAL CONSTRUCTION PHASE	1.5	510.00					
TOTAL LABOR AND EXPENSE DETAIL	510.00					

This page is for informational purposes only. Please pay amount shown on cover page.

Kimley>>)Horn	l_nv_o_ic_e_fo_r_P_ro_fe_s_s_io_na_l_S_e_rv_ic_es_

Please remit payment electronically to:	If paying by check, please remit to:	
Account Name:	KIMLEY-HORN AND ASSOCIATES, INC.	KIMLEY-HORN AND ASSOCIATES, INC.	
Bank Name and Address:	WELLS FARGO BANK, N.A., SAN FRANCISCO, CA 94104	P.O. BOX 932520	
Account Number:	2073089159554	ATLANTA, GA 31193-2520	
ABA#:	121000248		
Please send remittance	payments@kimley-horn.com information to:		

ELEVATION DEVELOPMENT, LLC ATTN: OWAIS KHANANI
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $337.50
121 S ORANGE AVENUE SUITE 1250
ORLANDO, FL 32801

Federal Tax Id:  56-0885615
For Services Rendered through Jun 30, 2026
Invoice No:
Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601001-0626
Jun 30, 2026
045601001
PREMIUM POINTE CDD DEITSCH, BRIAN

Description	Contract Value	% Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 1 PREPARE PETITION EXHIBITS	7,000.00	100.00%	7,000.00	7,000.00	0.00	
TASK 2 DISTRICT ENGINEER'S REPORT	18,000.00	100.00%	18,000.00	18,000.00	0.00	
TASK 3 RESPONSES TO COMMENTS	0.00	HOURLY	2,232.50	2,232.50	0.00	
TASK 4 MEETINGS	0.00	HOURLY	2,147.50	2,147.50	0.00	
TASK 5 HEARINGS	0.00	HOURLY	0.00	0.00	0.00	
TASK 6 ADDITIONAL SERVICES	0.00	HOURLY	38,927.50	38,590.00	337.50	
REIMBURSABLE EXPENSES	0.00	HOURLY	30.82	30.82	0.00	
OFFICE EXPENSE	0.00	HOURLY	0.00	0.00	0.00	
Subtotal	25,000.00		68,338.32	68,000.82	337.50	
Total	337.50						

DESCRIPTION OF HOURLY SERVICES PERFORMED:
REQUISITION #152 COORDINATION AND REVIEW CDD COORDINATION
GSlgnedby:
Total Invoice: $337.SO
WSU>tJi?t>tA,h.U>?
80AECA3151DA4A9...
7/21/2026

Kimley >)) Horn	L_ab_o_r a_n_d _Ex_p_en_se_D_e_ta_il

ELEVATION DEVELOPMENT, LLC ATTN : OWAIS KHANANI
121 S ORANGE AVENUE
Invoice No: Invoice Date:
045601001-0626
Jun 30, 2026
SUITE 1250
ORLANDO, FL 32801
Project No:	045601001
Project Name:	PREMIUM POINTE CDD Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601001.2-36353031

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
ADDITIONAL SERVICES	SENIOR PROFESSIONAL I	0.5	365.00	182.50	
	SUPPORT STAFF	1.0	155.00	155.00	
TOTAL ADDITIONAL SERVICES	1.5	337.50					
TOTAL LABOR AND EXPENSE DETAIL	337.50					

This page is for informational purposes only. Please pay amount shown on cover page.

KimIey>)) Horn 	I_nv_o_ic_e_fo_r_P_ro_fe_s_s_io_na_I_s_e_rv_ic_es_

ELEVATION DEVELOPMENT, LLC
Payment for this invoice is due within 25 days of receipt.
Invoice Amount: $365.00
ATTN: OWAIS KHANANI 121 S ORANGE AVENUE SUITE 1250
ORLANDO, FL 32801

Federal Tax Id: 56-0885615
For Services Rendered through Jul 31, 2026
Invoice No: Invoice Date:
Project No: Project Name: Project Manager:
Client Reference:
045601001-0726
Jul 31, 2026
045601001
PREMIUM POINTE CDD DEITSCH, BRIAN

Description	Contract Value	% Complete	Amount Earned to Date	Previous Amount Billed	Current Amount Due	
TASK 1 PREPARE PETITION EXHIBITS	7,000.00	100.00%	7,000.00	7,000.00	0.00	
TASK 2 DISTRICT ENGINEER'S REPORT	18,000.00	100.00%	18,000.00	18,000.00	0.00	
TASK 3 RESPONSES TO COMMENTS	0.00	HOURLY	2,232.50	2,232.50	0.00	
TASK 4 MEETINGS	0.00	HOURLY	2,147.50	2,147.50	0.00	
TASK 5 HEARINGS	0.00	HOURLY	0.00	0.00	0.00	
TASK 6 ADDITIONAL SERVICES	0.00	HOURLY	39,292.50	38,927.50	365.00	
REIMBURSABLE EXPENSES	0.00	HOURLY	30.82	30.82	0.00	
OFFICE EXPENSE	0.00	HOURLY	0.00	0.00	0.00	
Subtotal	25,000.00		68,703.32	68,338.32	365.00	
Total	365.00						
DESCRIPTION OF HOURLY SERVICES PERFORMED:
REQUISITION #157 AND 158
CDD MEETING COORDINATION

Total Invoice: $365.00

Kimley >)) Horn	L_ab_o_r a_n_d _Expe_n_se_D_e_ta_il

ELEVATION DEVELOPMENT, LLC ATTN : OWAIS KHANANI
121 S ORANGE AVENUE
Invoice No: Invoice Date:
045601001-0726
Jul 31, 2026
SUITE 1250
ORLANDO, FL 32801
Project No:	045601001
Project Name:	PREMIUM POINTE CDD Project Manager: DEITSCH, BRIAN

HOURLY
KH Ref# 045601001.2-36681895

Task	
Description	
Qty Hours	
Billing Rate	Current Amount Due	
ADDITIONAL SERVICES	SENIOR PROFESSIONAL I	0.5	400.00	200.00	
	SUPPORT STAFF	1.0	165.00	165.00	
TOTAL ADDITIONAL SERVICES	1.5	365.00					
TOTAL LABOR AND EXPENSE DETAIL	365.00					

This page is for informational purposes only. Please pay amount shown on cover page.

!!"#$%& #V

!!"#$%& "

!!"#$%& "

Elevation Pointe
Community Development District

Unaudited Financial Reporting
July 31, 2026
Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund - Series 2022

	Capital Projects Fund

	Month to Month

	Assessment Schedule

	Long Term Debt Schedule
Combined Balance Sheet July 31, 2026

Assets:						
Operating Account	$	6,426	$	-	$	-	$	6,426				
Due from Capital	$	-	$	-	$	-	$	-				
Due from Developer	$	29,777	$	-	$	-	$	29,777				
Prepaid	$	2,593	$	-	$	-	$	2,593				
Investments:						
Series 2022						
Reserve A1	$	-	$	274,920	$	-	$	274,920				
Reserve A2	$	-	$	259,820	$	-	$	259,820				
Revenue	$	-	$	99,480	$	-	$	99,480				
Capitalized Interest A1	$	-	$	-	$	-	$	-				
Capitalized Interest A2	$	-	$	-	$	-	$	-				
Sinking Fund	$	-	$	-	$	-	$	-				
Construction	$	-	$	-	$	310,034	$	310,034				
Cost of Issuance	$	-	$	-	$	-	$	-				
Total Assets	$	38,795	$	634,220	$	310,034	$	983,050						

Liabilities:
Accounts Payable	$	39,935	

$	

-	$	

-	$	39,935			
Retainage Payable	$	-	$	-	$	-	$	-			
Due to General Fund	$	-	$	-	$	-	$	-			
Total Liabilites	$	39,935	$	-	$	-	$	39,935			

Fund Balance:
Nonspendable:
Prepaid Items	$	2,593	

$	

-	$	

-	$	2,593			
Assigned For: Restricted For:						
Debt Service - Series 2022	$	-	$	634,220	$	-	$	634,220		
Capital Projects - Series 2022	$	-	$	-	$	310,034	$	310,034		
Unassigned	$	(3,732)	$	-	$	-	$	(3,732)		
Total Fund Balances	$	(1,139)	$	634,220	$	310,034	$	943,115		
						
Total Liabilities & Fund Balance	$	38,795	$	634,220	$	310,034	$	983,050		

Amended	Prorated Budget	Actual		
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues:						
Assessments - Direct		$	293,459	$	220,094	$	-	$	(220,094)	
Developer Contributions
Boundary Amendment Contribution		$	50,127
$	-	$	50,127
$	-	$	89,016
$	-	$	38,889
$	-	
Total Revenues		$	343,586	$	270,221	$	89,016	$	(181,205)	

Expenditures:						
General & Administrative:						
Supervisors Fees		$	12,000	$	10,000	$	-	$	10,000	
FICA Expense		$	918	$	765	$	-	$	765	
Engineering		$	12,000	$	10,000	$	-	$	10,000	
Attorney		$	25,000	$	20,833	$	5,156	$	15,677	
Annual Audit		$	5,300	$	5,300	$	5,400	$	(100)	
Assessment Administration		$	5,150	$	5,150	$	5,150	$	-	
Arbitrage		$	450	$	450	$	450	$	-	
Dissemination		$	5,408	$	4,507	$	4,507	$	(0)	
Trustee Fees		$	5,000	$	5,000	$	4,209	$	791	
Management Fees		$	43,775	$	36,479	$	36,479	$	(0)	
Information Technology		$	1,434	$	1,195	$	1,195	$	-	
Website Maintenance		$	1,004	$	837	$	837	$	(0)	
Telephone		$	100	$	83	$	-	$	83	
Postage		$	1,000	$	833	$	59	$	774	
Printing & Binding		$	1,000	$	833	$	8	$	825	
Insurance		$	6,490	$	6,490	$	6,163	$	327	
Legal Advertising		$	8,000	$	6,667	$	442	$	6,225	
Other Current Charges		$	1,000	$	833	$	525	$	308	
Office Supplies Boundary Amendment
Dues, Licenses & Subscriptions		$	625
$	-
$	175	$	521
$	-
$	175	$	0
$	-
$	175	$	521
$	-
$	-	
Total General & Administrative:		$	135,829	$	116,952	$	70,755	$	46,197	

Operation and Maintenance						
Field Expenses
Property Insurance		

$	5,000	

$	4,167	

$	-	

$	4,167	
Field Management		$	15,750	$	13,125	$	-	$	13,125	
Landscape Maintenance		$	75,000	$	62,500	$	-	$	62,500	
Landscape Replacement		$	2,500	$	2,083	$	-	$	2,083	
Lake Maintenance		$	12,000	$	10,000	$	-	$	10,000	
Wetland Mitigation/Maintenance		$	6,000	$	5,000	$	-	$	5,000	
Streetlights		$	9,000	$	7,500	$	-	$	7,500	
Electric		$	2,500	$	2,083	$	-	$	2,083	
Water & Sewer		$	2,400	$	2,000	$	-	$	2,000	
Sidewalk & Asphalt Maintenance		$	500	$	417	$	-	$	417	
Irrigation Repairs		$	2,500	$	2,083	$	-	$	2,083	
General Repairs & Maintenance		$	5,000	$	4,167	$	-	$	4,167	
Contingency		$	5,487	$	4,573	$	-	$	4,573	
	Subtotal	$	143,637	$	119,698	$	-	$	119,698	

Amended	Prorated Budget	Actual		
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Amenity Expenses
Amenity - Electric		
$	7,500	
$	6,250	
$	-	
$	6,250	
Amenity - Water		$	1,500	$	1,250	$	-	$	1,250	
Internet		$	900	$	750	$	-	$	750	
Pest Control		$	720	$	600	$	-	$	600	
Janitorial Services		$	5,000	$	4,167	$	-	$	4,167	
Security Services		$	5,000	$	4,167	$	-	$	4,167	
Pool Mainteance		$	10,000	$	8,333	$	-	$	8,333	
Amenity Repairs & Maintenance		$	1,000	$	833	$	-	$	833	
Contingency		$	7,500	$	6,250	$	-	$	6,250	
	Subtotal	$	39,120	$	32,600	$	-	$	32,600	
						
Total O&M Expenses:		$	182,757	$	152,298	$	-	$	152,298	
						
Total Expenditures		$	318,586	$	269,249	$	70,755	$	198,494	

Other Financing Sources/Uses:						
Capital Reserves - Amenity		$	10,000	$	8,333	$	-	$	(8,333)	
Capital Reserves - Roadways		$	15,000	$	12,500	$	-	$	(12,500)	
Total Other Financing Sources/Uses		$	25,000	$	20,833	$	-	$	(20,833)	
						
Excess Revenues (Expenditures)		$	-		$	18,261		
						
Fund Balance - Beginning		$	-		$	(19,401)		
						
Fund Balance - Ending		$	-		$	(1,139)		
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2026

	Adopted	Prorated Budget		Actual					
		Budget	Thru 07/31/26	Thru 07/31/26		Variance			

Revenues:									
Assessments - Direct A1	$	274,920	$	178,698	$	178,698	$	-	
Assessments - Direct A2	$	259,820	$	129,910	$	129,910	$	-	
Interest	$	15,000	$	12,500	$	18,463	$	5,963	
Total Revenues	$	549,740	$	321,108	$	327,071	$	5,963	

Expenditures:									
Series 2022 A-1
Interest - 11/1	

$	

94,665	

$	

94,665	

$	

94,665	

$	

-	
Principal - 5/1	$	85,000	$	85,000	$	85,000	$	-	
Interest - 5/1	$	94,665	$	94,665	$	94,665	$	-	
Series 2022 A2
Interest - 11/1	

$	

129,910	

$	

129,910	

$	

129,910	

$	

-	
Interest - 5/1	$	129,910	$	129,910	$	129,910	$	-	
Total Expenditures	$	534,150	$	534,150	$	534,150	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	15,590	$	(213,042)	$	(207,079)	$	5,963	
									
Fund Balance - Beginning	$	313,776			$	841,299			
									
Fund Balance - Ending	$	329,366			$	634,220			
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending July 31, 2026

Adopted	Prorated Budget	Actual		
Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues:					
Interest	$	-	$	-	$	9,297	$	9,297	
Total Revenues	$	-	$	-	$	9,297	$	9,297	

Expenditures:					
Capital Outlay - Construction	$	-	$	-	$	43,302	$	(43,302)	
Capital Outlay - Cost of Issuance	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	43,302	$	(43,302)	

Other Financing Sources:					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	-	$	(34,006)		
					
Fund Balance - Beginning	$	-	$	344,040		
					
Fund Balance - Ending	$	-	$	310,034		
Elevation Pointe
Community Development District Month to Month

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

Revenues:															
Assessments - Direct	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Developer Contributions	$	35,559  $	-  $	-  $	-  $	23,874  $	-  $	-  $	-  $	29,583  $	-  $	-  $	-  $	89,016	
Boundary Amendment Contribution	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Revenues	$	35,559  $	-  $	-  $	-  $	23,874  $	-  $	-  $	-  $	29,583  $	-  $	-  $	-  $	89,016	

Expenditures:															
General & Administrative:															
Supervisor Fees	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Attorney	$	2,035  $	327  $	-  $	-  $	-  $	238  $	1,593  $	-  $	965  $	-  $	-  $	-  $	5,156	
Annual Audit	$	-  $	-  $	-  $	-  $	-  $	-  $	5,400  $	-  $	-  $	-  $	-  $	-  $	5,400	
Assessment Administration	$	5,150  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	5,150	
Arbitrage	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	450  $	-  $	-  $	-  $	-  $	450	
Dissemination	$	451  $	451  $	451  $	451  $	451  $	451  $	451  $	451  $	451  $	451  $	-  $	-  $	4,507	
Trustee Fees	$	2,357  $	-  $	-  $	-  $	-  $	-  $	-  $	1,852  $	-  $	-  $	-  $	-  $	4,209	
Management Fees	$	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	3,648  $	-  $	-  $	36,479	
Information Technology	$	120  $	120  $	120  $	120  $	120  $	120  $	120  $	120  $	120  $	120  $	-  $	-  $	1,195	
Website Maintenance	$	84  $	84  $	84  $	84  $	84  $	84  $	84  $	84  $	84  $	84  $	-  $	-  $	837	
Telephone	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage & Delivery	$	1  $	-  $	1  $	2  $	-  $	-  $	1  $	1  $	53  $	-  $	-  $	-  $	59	
Insurance	$	6,163  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	6,163	
Printing & Binding	$	-  $	-  $	-  $	-  $	-  $	8  $	-  $	-  $	-  $	-  $	-  $	-  $	8	
Legal Advertising	$	-  $	-  $	-  $	-  $	-  $	-  $	188  $	-  $	-  $	254  $	-  $	-  $	442	
Other Current Charges	$	48  $	48  $	63  $	48  $	53  $	53  $	53  $	53  $	53  $	53  $	-  $	-  $	525	
Office Supplies	$	0  $	-  $	0  $	0  $	-  $	-  $	0  $	0  $	0  $	-  $	-  $	-  $	0	
Boundary Amendment	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	-  $	175  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	20,055  $	4,852  $	4,366  $	4,352  $	4,355  $	4,600  $	11,536  $	6,658  $	5,373  $	4,609  $	-  $	-  $	70,755	
															
Total Expenditures	$	20,055  $	4,852  $	4,366  $	4,352  $	4,355  $	4,600  $	11,536  $	6,658  $	5,373  $	4,609  $	-  $	-  $	70,755	
															
Excess Revenues (Expenditures)	$	15,504  $	(4,852)  $	(4,366)  $	(4,352)  $	19,519  $	(4,600)  $	(11,536)  $	(6,658)  $	24,210  $	(4,609)  $	-  $	-  $	18,261	
Elevation Pointe
COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT RECEIPTS FISCAL YEAR 2026

DIRECT BILL ASSESSMENTS

Elevation Premium Pointe LLC 2026-01		
Net Assessments	
$ 568,378.80	
$	293,458.80	
$	274,920.00		
Date Received	Due Date	Check Number	Net Assessed	Amount Received	General Fund	Series 2022A-1 Debt Service	
	11/1/25		$	146,729.40		$	146,729.40		
	2/1/26		$	73,364.70	$	-	$	73,364.70		
4/29/26	3/1/26	CK6018	$	178,698.00	$ 178,698.00		$	178,698.00	
	5/1/26		$	73,364.70		$	73,364.70		
	9/1/26		$	96,222.00			$	96,222.00	
			$	568,378.80	$ 178,698.00	$	293,458.80	$	274,920.00	

Elevation Premium Pointe LLC 2026-02		
Net Assessments	
$ 259,820.00		
$	259,820.00		
Date Received	Due Date	Check Number	Net Assessed	Amount Received	General Fund	Series 2022A-2 Debt Service	
4/29/26	3/1/26	CK6014	$	129,910.00	$ 129,910.00	$	129,910.00		
	9/1/26		$	129,910.00		$	129,910.00		
			$	259,820.00	$ 129,910.00	$	259,820.00		
Elevation Pointe
Community Development District Long Term Debt Report

Series 2022 A1, Special Assessment Bonds

Interest Rates:	3.9% , 4.125%, 4.400%, 4.600%
Maturity Date:	5/1/2052
Reserve Fund Definition	50% of Maximum Annual Debt Service Reserve Fund Requirement		$274,920
Reserve Fund Balance	$274,920

Bonds Outstanding - 04/26/2022	$4,490,000
Principal Payment - 5/1/23	($75,000)
Principal Payment - 5/1/24	($80,000)
Principal Payment - 5/1/25	($80,000)
Principal Payment - 5/1/26	($85,000)	
Current Bonds Outstanding	$4,170,000	

Series 2022 A2, Special Assessment Bonds

Interest Rates:	4.400%
Maturity Date:	5/1/2052
Reserve Fund Definition	50% of Maximum Annual Debt Service Reserve Fund Requirement		$259,820
Reserve Fund Balance	$259,820

Bonds Outstanding - 04/26/2022	$5,905,000	
Current Bonds Outstanding	$5,905,000	

!!"#$%& "
Elevation Pointe FKA Premium Pointe		
Community Development District	Funding Request #57	
	6/16/26	

PAYEE	GENERAL FUND FY26

1
$	450.00

2
$	4,309.71	
$	4,302.53	
$	4,302.82	
$	4,355.26	

3
$	5,400.00

4
$	237.50	
$	1,592.50	

5
$	187.60

6
$	4,444.69

Total	$	29,582.61

Please make check payable to:

Elevation Pointe CDD	
6200 Lee Vista Blvd Suite 300	
Orlando FL 32822	

Client:	Elevation Pointe Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822	Invoice No.

Date:	7384-05-26

May 20, 2026	

For Professional Services:

Issue	Service	Fee	
$10,395,000 Elevation Pointe Community Development District (St. Johns County, Florida), $4,490,000 Special Assessment Revenue Bonds, Series 2022A-1 and $5,905,000 Special Assessment Revenue Bonds, Series 2022A-2	Rebate Report & Opinion	
$450	
Total	$450		

0013105130031200
arbitrage FY26

PLEASE UPDATE YOUR RECORDS TO REFLECT OUR NEW BANK / ACCOUNT NUMBER.

Please remit the total due to AMTEC (Tax ID: 06-1308917):

Institution	:	Bank of America, N.A.	
ABA # (Wires)	:	026009593	
ABA # (ACH Only)	:	011900254	
AMTEC Account Number	:	385033805188	

Please notify AMTEC at info@amteccorp.com upon completing the transaction.

Description	Hours/Qty	Rate	Amount
.92
.67
.50
.67
7.95

>D?sc?i1>Uon : •••••••
····•!Arn?unt.•·•..··••.··•

Management Fees
Website·Administration	_; ··.
Information Technology Dissemination Agent Services
Office Supplies
Postage • • •• •	3,647.92
83.67
119.50
·.450.67
0.03
0.74	3,647.92
••	83.67.
119.50
'<450.67 ••
0.03
0.74		

0013105130034000 may26 management fees 0013105130035200
0013105130035100
0013105130031300
0013105130051000
0013105130042000

0013105130034000 jun26 management fees 0013105130035200
0013105130035100
0013105130031300
0013105130051000
0013105130042000
Grau and Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431 www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Elevation Pointe Community Development District 219 East Livingston Street
Orlando, FL 32801

Invoice No.	29017 Date	04/02/2026

SERVICE		AMOUNT	
Audit FYE 09/30/2025		$	5,400.00	
	Current Amount Due	$	5,400.00	

0013105130032300
audit fye 09/30/2025

0 - 30	31- 60	61 - 90	91 - 120	Over 120	Balance	
5,400.00	0.00	0.00	0.00	0.00	5,400.00	
Payment due upon receipt.
Federal ID 47-0597598

April 28, 2026
ABA # l 04000016
First National Bank of Omaha
Kutak Rock LLP A/C # 24690470
Reference: Invoice No. 3732647 Client Matter No. 16223-1
Notification Email: eftgroup@kutakrock.com

Mr. George Flint
Elevation Pointe Community Development District Governmental Management Services - Central Florida 219 E. Livingston Street
Orlando, FL 32801	Invoice No. 3732647
16223-1

Re:	General Counsel
For Professional Legal Services Rendered

03/20/26	K. Jusevitch	0.10	21.50	Correspond	with  district  manager
regarding	budget	and	election schedule	
03/27/26	I.Johnson	0.10	44.00	Respond regarding audit	
03/31/26	A. Cox	0.80	172.00	Prepare	resolution	approving	FY	
				2027  proposed  budget  and  setting	
hearing and resolution adopting FY 2027 budget

TOTAL HOURS	1.00

general counsel mar26

PRIVILEGED AND CONFIDENTIAL
Federal ID 47-0597598

May 28, 2026
ABA #104000016
First National Bank of Omaha
Kutak Rock LLP A/C # 24690470
Reference: Invoice No. 3748240 Client Matter No. 16223-1
Notification Email: eftgroup@kutakrock.com

Mr. George Flint
Elevation Pointe Community Development District Governmental Management Services - Central Florida 219 E. Livingston Street
Orlando, FL 32801	Invoice No. 3748240
16223-1

Re:	General Counsel
For Professional Legal Services Rendered

03/29/26	L. Whelan	1.20	480.00	Monitor legislative process relating	
				to matters impacting special districts	
04/02/26	J. Daly	0.40	86.00	Coordinate response to auditor letter	
04/02/26	J. Johnson	0.20	88.00	Audit letter response	
04/15/26	K. Jusevitch	0.20	43.00	Correspond  with  district  manager	
				regarding budget hearing schedule	
04/16/26	K. Jusevitch	0.60	129.00	Prepare revised rules of procedure	
				documents	and	budget	hearing	
				resolution; correspond with district	
				manager	
04/24/26	A. Cox	0.70	150.50	Review draft FY 25 audit and confer	
				with Johnson regarding same	
04/24/26	J. Johnson	1.10	484.00	Review agenda packet and prepare	
				for	board	meeting;	attend	board	
				meeting; post meeting wrap up	
04/27/26	J. Johnson	0.30	132.00	Review	meeting	summary	from	
				LeBrun	

TOTAL HOURS	4.70

PRIVILEGED AND CONFIDENTIAL
KUTAK ROCK LLP
Elevation Pointe CDD		
May 28, 2026		
Client Matter No. 16223-1		
Invoice No. 3748240		
Page 2

TOTAL FOR SERVICES RENDERED	

$1,592.50	
TOTAL CURRENT AMOUNT DUE	$1,592.50	

0013105130031500
general counsel apr26
ACCOUNT NAME
Elevation Pointe CDD
ACCOUNT #	INV DATE
761656	04/30/26
INVOICE #
0007690483
PREPAY
(Memo Info)
$0.00
INVOICE PERIOD
Apr 1- Apr 30, 2026
UNAPPLIED
(included in amt due)
$0.00
CURRENT INVOICE TOTAL
$187.60
TOTAL CASH AMT DUE*
$187.60
BILLING ACCOUNT NAME AND ADDRESS

Elevation Pointe CDD GMS
219 E Livingston ST Orlando, FL 32801-1508
PAYMENT DUE DATE: MAY 31, 2026

Legal Entity: USA TODAY Media Corp.
Terms and Conditions: Past due accounts are subject to interest at the rate of 18% per annum or the maximum legal rate (whichever is less). Advertiser claims for a credit related to rates incorrectly invoiced or paid must be submitted in writing to Publisher within 30 days of the invoice date or the claim will be waived. Any credit towards future advertising must be used within 30 days of issuance or the credit will be forfeited.
All funds payable in US dollars.
BILLING INQUIRIES/ADDRESS CHANGES 1-877-736-7612 or smb@usatodayco.com	FEDERAL ID 47-2390983
Save A Tree! USA TODAY Co. is going paperless. Enjoy the convenience of accessing your billing information anytime and pay online. To avoid missing an invoice, sign up today by going to https://gcil.my.site.com/financialservicesportal/s/.

						

						

						

						
Date	Description	Amount				
4/1/26	Balance Forward	$0.00

Start-End Date	Order Number	Product	Description	PO Number	Package Cost	
4/17/26	12254445	SAG St Augustine Record	Notice of Board Meeting and Audit
Committee Meeting		$91.76	
4/30/26	12286634	SAG St Augustine Record	Notice of Audit RFP		$95.84	

0013105130048000 Notice of
Meeting 4/17/26

As an incentive for customers, we provide a discount off the total invoice cost equal to the 3.99% service fee if you pay with Cash/Check/ACH. Pay by Cash/Check/ACH and Save!
Total Cash Amount Due Service Fee 3.99%
*Cash/Check/ACH Discount
*Payment Amount by Cash/Check/ACH Payment Amount by Credit Card
$187.60
$7.49
-$7.49
$187.60
$195.09

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT							
ACCOUNT NAME	ACCOUNT NUMBER	INVOICE NUMBER	AMOUNT PAID				
Elevation Pointe CDD	761656	0007690483					
CURRENT
DUE	30 DAYS
PAST DUE	60 DAYS
PAST DUE	90 DAYS
PAST DUE	120+ DAYS
PAST DUE	UNAPPLIED
PAYMENTS	TOTAL CASH AMT DUE*	
$187.60	$0.00	$0.00	$0.00	$0.00	$0.00	$187.60	
REMITTANCE ADDRESS (Include Account# & Invoice# on check)	TO PAY BY PHONE PLEASE CALL:	TOTAL CREDIT CARD AMT DUE					
USA TODAY Media Corp.
PO Box 631244
Cincinnati, OH 45263-1244	1-877-736-7612	$195.09					
	To sign up for E-mailed invoices and online payments please go to https://gcil.my.site.com/financialservicesportal/s/						
0000761656000000000000076904830001876067174
?bank.	2/3
Corporate Trust Services EP-MN-WN3L
60 Livingston Ave. St. Paul, MN 55107
Invoice Number: Account Number: Invoice Date: Direct Inquiries To: Phone:
8195798
234024000
05/22/2026
Schuhle, Scott A (954)-938-2476

Elevation Pointe CDD
c/o GMS - Central Florida, LLC 219 E. Livingston Street Orlando, FL 32801
United States

ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENT REVENUE BONDS, SERIES 2022A-1 AND SERIES 2022A-2

The following is a statement of transactions pertaining to your account. For further information, please review the attached.
STATEMENT SUMMARY

PLEASE REMIT BOTTOM COUPON PORTION OF THIS PAGE WITH CHECK PAYMENT OF INVOICE.

TOTAL AMOUNT DUE	$4,444.69

All invoices are due upon receipt

Please detach at perforation and return bottom portion of the statement with your check, payable to U.S. Bank.

ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENT REVENUE BONDS, SERIES 2022A-1 AND SERIES 2022A-2

Wire Instructions:
U.S. Bank
ABA # 091000022
Acct # 1-801-5013-5135
Trust Acct # 234024000 Invoice# 8195798 Attn: Fee Dept St. Paul
Please mail payments to:
U.S. Bank CM-9690
PO BOX 70870
St. Paul, MN 55170-9690

ti ...:
?bank	Corporate Trust Services
3/3
EP-MN-WN3L
60 Livingston Ave.
St. Paul, MN 55107

ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT
SPECIAL ASSESSMENT REVENUE BONDS, SERIES
2022A-1 AND SERIES 2022A-2

Accounts Included	234024000	234024001	234024002	234024003	234024004	234024005	
In This Relationship: 234024006	234024007	234024008				

CURRENT CHARGES SUMMARIZED FOR ENTIRE RELATIONSHIP

Detail of Current Char.9.es	Volume	Rate	Portion of Year	Total Fees

04111 Paying Agent/ Regist / Trustee Agent	1.00	4,125.00	100.00%	$4,125.00	
Subtotal Administration Fees - In Advance 05/01/2026 - 04/30/2027			$4,125.00	

Incidental Expenses 05/01/2026 to 04/30/2027	
4,125.00	
0.0775	
$319.69	
Subtotal Incidental Expenses			$319.69	
TOTAL AMOUNT DUE			$4,444.69	

The fees shown on this invoice are reflective of the most recent fee schedule or notice of fee adjustment provided by U.S. Bank.
Page 2 of 2
[:I

!!"#$%& 3

April 15, 2026 Joseph M. Sarmiento
Attn: Syanne Hall, Recording Secretary

Request for Registered Voter Totals in Elevation Pointe CDD

This letter is in response to your request for Registered Voter Totals for the Elevation Pointe Community Development District (CDD). As of 04/15/2026, the total number of active registered voters in the Elevation Pointe CDD is 0.

Jo	ento
GIS Elections Services Specialist for
Vicky Oakes, St. Johns County Supervisor of Elections

!!"#$%& 4
BOARD OF SUPERVISORS MEETING DATES ELEVATION POINTE COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2027

The Board of Supervisors of the Elevation Pointe Community Development District will hold their regular meetings for Fiscal Year 2027 at the Offices of GMS-NF, LLC, 475 West Town Place, Suite 114, St. Augustine, Florida 32092 at 10:30 a.m. on the Fourth Friday of the month, indicated as follows (Exceptions noted below):

October 23, 2026
*Exception: December 11, 2026 (Original date falls on National Holiday) January 22, 2027
February 26, 2027
March 26, 2027
April 23, 2027
May 28, 2027
June 25, 2027
July 23, 2027
August 27, 2027
September 24, 2027
The meetings are open to the public and will be conducted in accordance with the provisions of Florida Law for Community Development Districts. A copy of the agenda for a particular meeting may be obtained from the District Manager at 219 E. Livingston Street, Orlando, FL 32801; by calling (407) 841-5524, during normal business hours, or by visiting the District’s website at https://elevationpointecdd.com.

A meeting may be continued to a date, time, and place to be specified on the record at that meeting. There may be occasions when one or more Supervisors, staff or other individuals will participate by telephone.
Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1 or 1-800-955-8770, for aid in contacting the District Office.

Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Jeremy LeBrun
Governmental Management Services – Central Florida, LLC District Manager