SONOMA BAY COMMUNITY DEVELOPMENT
DISTRICT

PALM BEACH COUNTY REGULAR BOARD MEETING MARCH 2, 2026
9:00 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.sonomabaycdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT
Sonoma Bay Clubhouse 3600 Sonoma Drive
Riviera Beach, Florida 33404
REGULAR BOARD MEETING
March 2, 2026
9:00 a.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
October 6, 2025 Regular Board Meeting…	Page 2
Old Business
New Business
Consider Resolution No. 2026-01 – Adopting a Fiscal Year 2026/2027 Proposed Budget…	Page 5
Consider Approval of Attorneys Fee Adjustment – Billing Cochran	Page 18
Administrative Matters
Financial Report…	Page 20
Board Member Comments
Adjourn

AFFIDAVIT OF PUBLICATION

LOCALiQ
The Gainesville Sun I The Ledger Daily Commercial I Ocala StarBanner
News Chief I Herald-Tribune News Herald I The Palm Beach Post
Northwest Florida Daily News

PO Box 631244 Cincinnati, OH 45263-1244

SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT

Sonoma Bay Cdd Sonoma Bay Cdd 2501 BURNS RD STEA

PALM BEACH GARDENS FL 334105207

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the Palm Beach Post, published in Palm Beach County, Florida; that the attached copy of advertisement, being a Govt Public Notices, was published on the publicly accessible website of Palm Beach County, Florida, or in a newspaper by print in the issues of, on:

WPB Palm Beach Post	09/22/2025 WPB palmbeachpost.com 09/22/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

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Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 09/22/2025
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Notary. State o!)\71, Oiunty ofB}own
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Publication Cost:	$233.75	
Tax Amount:	$0.00	
Payment Cost:	$233.75	
Order No:	11671102	
Customer No:	730511	
PO#:		

My commission expires

# of Copies:
1

THIS lS NOT AN TNVOJCE!
Please do 1101 use this form for payment remillance.

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FISCAL YEAR 2025/2026 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the
Board of Supervisors of the Sonoma Bay Community Develop-ment District will hold Regular Meetings in the Sonoma Bay Club-house located at 3600 Sonoma Drive, Riviera Beach, Florida 33404, at 9:00 a.m. on the following dates: October 6, 2025
November 3, 2025
December 8, 2025
January 12, 2026
February 9, 2026
March 2, 2026
April 13, 2026
May 11, 2026
June 8, 2026
July 13, 2026
August 10, 2026
September 14, 2026
The purpose of the meetings is to conduct any and all business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meet-ings may be obtained from the District's website or by contacting the District Manager at (561) 630-
4922 and/or toll free at 1-877-737-4922 five (5) days prior to the date of the particular meeting.
From time to time one or more Supervisors may participate by telephone; therefore a speaker telephone will be present at the meeting location so that Supervi-sors may be fully informed of the discussions taking place. Meetings may be continued as found neces-sary to a time and place specified on the record.
If any person decides to appeal any
decision made with respect to any matter considered at these meet-ings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testi-mony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meet-ings should contact the District Manager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT
www.sonomabaycdd.org 9/22/25 #11671102

SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING
OCTOBER 6, 2025

CALL TO ORDER

The October 6, 2025, Regular Board Meeting of the Sonoma Bay Community Development District (the “District”) was called to order at 9:12 a.m. in the Sonoma Bay Clubhouse located at 3600 Sonoma Drive, Riviera Beach, Florida 33404.

PROOF OF PUBLICATION

Proof of publication was presented which stated that notice of the Regular Board Meeting had been published in The Palm Beach Post on September 22, 2025, as part of the District’s Fiscal Year 2025/2026 Meeting Schedule, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairperson Dorothy Dennis, Vice Chairperson Jordia Spence and Supervisors Pamela Carter (who arrived at 9:15 a.m.) and Rokibul Hasan constituted a quorum and it was in order to proceed with the meeting.

Staff present included: District Manager Sylvia Bethel of Special District Services, Inc.; and District Counsel Ginger Wald of Billing, Cochran, Lyles, Mauro & Ramsey, P.A.
ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA
There were no comments from the public for items not on the agenda.
APPROVAL OF MINUTES
May 12, 2025, Public Hearing & Regular Board Meeting
The minutes of the May 12, 2025, Public Hearing & Regular Board Meeting were presented for Board consideration.
A motion was made by Ms. Spence, seconded by Mr. Hasan and passed unanimously approving the minutes of the May 12, 2025, Public Hearing & Regular Board Meeting, as presented.

OLD BUSINESS
Review Revised Agreement between District and HOA

Ms. Bethel advised that she had followed up with Ms. Stauffer and the HOA had not yet signed the agreement. Ms. Stauffer stated she would follow-up with the HOA board. Mr. Hasan indicated he would follow-up with the HOA board as well.
Page 1 of 3

NEW BUSINESS
Consider Resolution No. 2025-05 – Adopting a Fiscal Year 2024/2025 Amended Budget

Resolution No. 2025-05 was presented, entitled:

RESOLUTION NO. 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Ms. Spence, seconded by Ms. Dennis and passed unanimously adopting Resolution No. 2025-05 – Adopting a Fiscal Year 2024/2025 Amended Budget.

Consider Resolution No. 2025-06 – Goals and Objectives Annual Report

Resolution No. 2025-06 was presented, entitled:
RESOLUTION NO. 2025-06
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
A motion was made by Ms. Spence, seconded by Ms. Dennis and passed unanimously adopting Resolution No. 2025-06 – Goals and Objectives Annual Report and also adopting the same goals and objectives for next fiscal year.

ADMINISTRATIVE MATTERS
Financial Report
Ms. Wald reminded the Board Members to complete their ethics training by December 31, 2025. Ms. Bethel indicated she would resend the link for ethics training.
BOARD MEMBER COMMENTS

Ms. Spence gave several updates.

ADJOURNMENT

There being no further business to come before the Board, the Regular Board Meeting was adjourned at 9:28 a.m. on a motion made by Ms. Dennis, seconded by Mr. Hasan and passed unanimously.
Page 2 of 3

	
Secretary	Chairperson

Page 3 of 3

RESOLUTION NO. 2026-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2026/2027; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Sonoma Bay Community Development District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2026/2027 has been prepared and considered by the Board.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT THAT:

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2026/2027 attached hereto as Exhibit “A” is approved and adopted.

Section 2.  A Public Hearing is hereby scheduled for 	, 2026 at 9:00 a.m. in the Sonoma Bay Clubhouse, 3600 Sonoma Drive, Riviera Beach, Florida 33404, for the purpose of receiving public comments on the Proposed Fiscal Year 2026/2027 Budget.

PASSED, ADOPTED and EFFECTIVE this 2nd day of March, 2026.

ATTEST:	SONOMA BAY
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Sonoma Bay Community Development District

Scenario #1

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2026/2027
BUDGET	
O&M Assessments	131,244	
Debt Assessments	173,041	
Other Revenues	0	
Interest Income	1,020	
		
TOTAL REVENUES	$	305,305	
		
EXPENDITURES		
Supervisor Fees	8,000	
Payroll Taxes - Employer	640	
Engineering/Inspections	1,500	
Lighting	13,000	
Contingency	27,300	
Management	33,024	
Legal	13,000	
Assessment Roll	7,500	
Audit Fees	3,700	
Insurance	7,900	
Legal Advertisements	1,700	
Miscellaneous	900	
Postage	450	
Office Supplies	750	
Dues & Subscriptions	175	
Trustee Fee	2,500	
Continuing Disclosure Fee	350	
Website Management	2,000	
		
TOTAL EXPENDITURES	$	124,389	
		
REVENUES LESS EXPENDITURES	$	180,916	
		
Bond Payments	(162,659)	
		
BALANCE	$	18,257	
		
County Appraiser & Tax Collector Fee	(6,086)	
Discounts For Early Payments	(12,171)	
		
EXCESS/ (SHORTFALL)	$	-	
		
Carryover Funds From Prior Year	0	
		
NET EXCESS/ (SHORTFALL)	$	-	

DETAILED PROPOSED BUDGET
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2024/2025
ACTUAL	
FISCAL YEAR 2025/2026
BUDGET	
FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
O&M Assessments	133,051	132,298	131,244	Expenditures Less Interest/.94	
Debt Assessments	173,245	173,041	173,041	Bond Payments/.94	
Other Revenues	0	0	0		
Interest Income	8,574	900	1,020	Interest Projected At $85 Per Month	
					
TOTAL REVENUES	$	314,870	$	306,239	$	305,305		
					
EXPENDITURES					
Supervisor Fees	4,000	10,000	8,000	Supervisor Fees	
Payroll Taxes - Employer	265	800	640	Projected At 8% Of Supervisor Fees	
Engineering/Inspections	0	1,500	1,500	No Change From 2025/2026 Budget	
Lighting	11,545	13,000	13,000	No Change From 2025/2026 Budget	
Contingency	1,500	27,300	27,300	Contingency	
Management	31,260	32,160	33,024	CPI Adjustment	
Legal	12,403	13,000	13,000	No Change From 2025/2026 Budget	
Assessment Roll	7,500	7,500	7,500	As Per Contract	
Audit Fees	3,500	3,600	3,700	Accepted Amount For 2025/2026 Audit	
Insurance	6,858	7,400	7,900	FY 25/26 Expenditures Was $7,269	
Legal Advertisements	855	1,800	1,700	$100 Decrease From 2025/2026 Budget	
Miscellaneous	411	900	900	No Change From 2025/2026 Budget	
Postage	31	475	450	$25 Decrease From 2025/2026 Budget	
Office Supplies	320	800	750	$50 Decrease From 2025/2026 Budget	
Dues & Subscriptions	175	175	175	No Change From 2025/2026 Budget	
Trustee Fee	2,500	2,500	2,500	No Change From 2025/2026 Budget	
Continuing Disclosure Fee	350	350	350	No Change From 2025/2026 Budget	
Website Management	2,000	2,000	2,000	No Change From 2025/2026 Budget	
					
TOTAL EXPENDITURES	$	85,473	$	125,260	$	124,389		
					
REVENUES LESS EXPENDITURES	$	229,397	$	180,979	$	180,916		
					
Bond Payments	(165,560)	(162,659)	(162,659)	2027 P & I Payments Less Earned Interest	
					
BALANCE	$	63,837	$	18,320	$	18,257		
					
County Appraiser & Tax Collector Fee	(1,932)	(6,107)	(6,086)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(10,676)	(12,213)	(12,171)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	51,229	$	-	$	-		
					
Carryover Funds From Prior Year	0	0	0	Carryover Funds From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	51,229	$	-	$	-		

DETAILED PROPOSED DEBT SERVICE FUND BUDGET
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2024/2025
ACTUAL	
FISCAL YEAR 2025/2026
BUDGET	
FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	

Interest Income	
7,532	
1,000	
1,200	
Projected Interest For 2026/2027	

NAV Tax Collection	
165,560	
162,659	
162,659	

Yearly Maximum Debt Assessment	

Total Revenues	
$	173,092	
$	163,659	
$	163,859		

EXPENDITURES					

Principal Payments	
110,000	
95,000	
100,000	
Principal Payment Due In 2027	

Interest Payments	
42,161	
63,901	
58,588	
Interest Payment Due In 2027	

Bond Redemption	
0	
4,758	
5,271	
Estimated Excess Debt Collections	

Total Expenditures	
$	152,161	
$	163,659	
$	163,859		

Excess/ (Shortfall)	
$	20,931	
$	-	
$	-		

Series 2015 Bond Refunding Information

Original Par Amount =	$2,240,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	3.17% - 5.45%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	August 2015			
Maturity Date =	May 2035			

Par Amount As Of 1/1/26 =	$1,220,000

SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year 2023/2024		2024/2025		2025/2026		2026/2027
	Assessment*	 	Assessment*	 	Assessment*	  Projected Assessment* 

O & M For Two Bedroom Units	$	439.42	$	439.24	$	438.08	$	434.59	
Debt For Two Bedroom Units	 $	391.23	$	391.23	$	391.23	$	391.23	
Total For Two Bedroom Units	$	830.65	$	830.47	$	829.31	$	825.82	
O & M For Three Bedroom Units	$	439.42	$	439.24	$	438.08	$	434.59	
Debt For Three Bedroom Units	 $	535.94	$	535.94	$	535.94	$	535.94	
Total For Three Bedroom Units	$	975.36	$	975.18	$	974.02	$	970.53	
O & M For Three Bedroom Units With Garage	$	439.42	$	439.24	$	438.08	$	434.59	
Debt For Three Bedroom Units With Garage	 $	782.46	$	782.46	$	782.46	$	782.46	
Total For Three Bedroom Units With Garage	$	1,221.88	$	1,221.70	$	1,220.54	$	1,217.05	

* Assessments Include the Following : 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee		
Community Information:		
Two Bedroom Units	76	
Three Bedroom Units	136	
Three Bedroom Units With Garage	90	
Total Units	302	

2/19/2026 4:07 PM	IV

Sonoma Bay Community Development District

Scenario #2

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

DETAILED PROPOSED DEBT SERVICE FUND BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2026/2027
BUDGET	
O&M Assessments	120,606	
Debt Assessments	173,041	
Other Revenues	0	
Interest Income	1,020	
		
TOTAL REVENUES	$	294,667	
		
EXPENDITURES		
Supervisor Fees	8,000	
Payroll Taxes - Employer	640	
Engineering/Inspections	1,500	
Lighting	13,000	
Contingency	27,300	
Management	33,024	
Legal	13,000	
Assessment Roll	7,500	
Audit Fees	3,700	
Insurance	7,900	
Legal Advertisements	1,700	
Miscellaneous	900	
Postage	450	
Office Supplies	750	
Dues & Subscriptions	175	
Trustee Fee	2,500	
Continuing Disclosure Fee	350	
Website Management	2,000	
		
TOTAL EXPENDITURES	$	124,389	
		
REVENUES LESS EXPENDITURES	$	170,278	
		
Bond Payments	(162,659)	
		
BALANCE	$	7,619	
		
County Appraiser & Tax Collector Fee	(5,873)	
Discounts For Early Payments	(11,746)	
		
EXCESS/ (SHORTFALL)	$	(10,000)	
		
Carryover Funds From Prior Year	10,000	
		
NET EXCESS/ (SHORTFALL)	$	-	

DETAILED PROPOSED BUDGET
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2024/2025
ACTUAL	
FISCAL YEAR 2025/2026
BUDGET	
FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	
O&M Assessments	133,051	132,298	120,606	Expenditures Less Interest/.94	
Debt Assessments	173,245	173,041	173,041	Bond Payments/.94	
Other Revenues	0	0	0		
Interest Income	8,574	900	1,020	Interest Projected At $85 Per Month	
					
TOTAL REVENUES	$	314,870	$	306,239	$	294,667		
					
EXPENDITURES					
Supervisor Fees	4,000	10,000	8,000	Supervisor Fees	
Payroll Taxes - Employer	265	800	640	Projected At 8% Of Supervisor Fees	
Engineering/Inspections	0	1,500	1,500	No Change From 2025/2026 Budget	
Lighting	11,545	13,000	13,000	No Change From 2025/2026 Budget	
Contingency	1,500	27,300	27,300	Contingency	
Management	31,260	32,160	33,024	CPI Adjustment	
Legal	12,403	13,000	13,000	No Change From 2025/2026 Budget	
Assessment Roll	7,500	7,500	7,500	As Per Contract	
Audit Fees	3,500	3,600	3,700	Accepted Amount For 2025/2026 Audit	
Insurance	6,858	7,400	7,900	FY 25/26 Expenditures Was $7,269	
Legal Advertisements	855	1,800	1,700	$100 Decrease From 2025/2026 Budget	
Miscellaneous	411	900	900	No Change From 2025/2026 Budget	
Postage	31	475	450	$25 Decrease From 2025/2026 Budget	
Office Supplies	320	800	750	$50 Decrease From 2025/2026 Budget	
Dues & Subscriptions	175	175	175	No Change From 2025/2026 Budget	
Trustee Fee	2,500	2,500	2,500	No Change From 2025/2026 Budget	
Continuing Disclosure Fee	350	350	350	No Change From 2025/2026 Budget	
Website Management	2,000	2,000	2,000	No Change From 2025/2026 Budget	
					
TOTAL EXPENDITURES	$	85,473	$	125,260	$	124,389		
					
REVENUES LESS EXPENDITURES	$	229,397	$	180,979	$	170,278		
					
Bond Payments	(165,560)	(162,659)	(162,659)	2027 P & I Payments Less Earned Interest	
					
BALANCE	$	63,837	$	18,320	$	7,619		
					
County Appraiser & Tax Collector Fee	(1,932)	(6,107)	(5,873)	Two Percent Of Total Assessment Roll	
Discounts For Early Payments	(10,676)	(12,213)	(11,746)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	51,229	$	-	$	(10,000)		
					
Carryover Funds From Prior Year	0	0	10,000	Carryover Funds From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	51,229	$	-	$	-		

DETAILED PROPOSED DEBT SERVICE FUND BUDGET
SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

REVENUES	
FISCAL YEAR 2024/2025
ACTUAL	
FISCAL YEAR 2025/2026
BUDGET	
FISCAL YEAR 2026/2027
BUDGET	

COMMENTS	

Interest Income	
7,532	
1,000	
1,200	
Projected Interest For 2026/2027	

NAV Tax Collection	
165,560	
162,659	
162,659	

Yearly Maximum Debt Assessment	

Total Revenues	
$	173,092	
$	163,659	
$	163,859		

EXPENDITURES					

Principal Payments	
110,000	
95,000	
100,000	
Principal Payment Due In 2027	

Interest Payments	
42,161	
63,901	
58,588	
Interest Payment Due In 2027	

Bond Redemption	
0	
4,758	
5,271	
Estimated Excess Debt Collections	

Total Expenditures	
$	152,161	
$	163,659	
$	163,859		

Excess/ (Shortfall)	
$	20,931	
$	-	
$	-		

Series 2015 Bond Refunding Information

Original Par Amount =	$2,240,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	3.17% - 5.45%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	August 2015			
Maturity Date =	May 2035			

Par Amount As Of 1/1/26 =	$1,220,000

SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON

Fiscal Year	Fiscal Year	Fiscal Year	Fiscal Year 2023/2024		2024/2025		2025/2026		2026/2027
	Assessment*	 	Assessment*	 	Assessment*	  Projected Assessment* 

O & M For Two Bedroom Units	$	439.42	$	439.24	$	438.08	$	399.37	
Debt For Two Bedroom Units	 $	391.23	$	391.23	$	391.23	$	391.23	
Total For Two Bedroom Units	$	830.65	$	830.47	$	829.31	$	790.60	
O & M For Three Bedroom Units	$	439.42	$	439.24	$	438.08	$	399.37	
Debt For Three Bedroom Units	 $	535.94	$	535.94	$	535.94	$	535.94	
Total For Three Bedroom Units	$	975.36	$	975.18	$	974.02	$	935.31	
O & M For Three Bedroom Units With Garage	$	439.42	$	439.24	$	438.08	$	399.37	
Debt For Three Bedroom Units With Garage	 $	782.46	$	782.46	$	782.46	$	782.46	
Total For Three Bedroom Units With Garage	$	1,221.88	$	1,221.70	$	1,220.54	$	1,181.83	

* Assessments Include the Following : 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee		
Community Information:		
Two Bedroom Units	76	
Three Bedroom Units	136	
Three Bedroom Units With Garage	90	
Total Units	302	

2/19/2026 4:31 PM	IV

BILLING@COCHRAN
ESTABLISHED 1977

KENNETH W. MORGAN, JR. MICHAEL J. PAWELCZYK MANUEL R. COMR.AS ANOREW A. RIEF
JEFFERY R. LAWLEY GINGER E. WALD SCOTT C. COCHRAN
ALJNE 0, MAR.CANTONIO JOHN C, WEBBER.

STEVEN F. BILLJNG (1947·1998)

BJLLING COCHRAN, P.A. LAS DLAS SQUARE, SUITE 600
SIS EAST LAS OLAS BOULEVARD FORT LAUDERDALE, FLORIDA 33301 (954) 764•7150
(954) 764·7279 FAX

PGI\ NATIONAL OFFICE CENTER
300 AVENUE Of THE CHAMPlONS, SUITE 270
PALM BEACH GARDENS, FLORIDA 33418
(561) 659-5970
(561) 659·6173 FAX

CHRISTINE A. BROWN GABRIELLA A. FERNANDEZ PEREZ
MARLENE E. GONZALEZ LORI B. LEWELLEN LIZA E. SMOKER LUCAS A, WILLIAMS
OF COUNSEL: CLARK J. COCHRAN, JR.
SUSAN F DELEGAL DENNISE. LYLES BRUCE M, RAMSEY

HAVWARO O, GAV (190-2007)			RlCHARD T, WOULFE

WWW.BI LLINGCOCHRA N. COM PLEASE REPLY TO: FORT LAUDERDALE

February 2, 2026

YlA E-MAIL ONLY- sbethel@sdsinc.org Ms. Sylvia Bethel
District Manager
Special District Services The Oaks Center
2501A Bums Rd
Palm Beach Gardens, FL 33410

Re:		Adjustment to District Counsel Fee Structure Sonoma Bay Community Development District Our File: 721.05210
Dear Sylvia:
This firm's current fee structure has been in place since 2023. Although we are certainly mindful of the necessity to keep increases in the District's expenses, including the cost of legal services to a minimum, it has become necessary for us to adjust our hourly rates effective October 1, 2026, as follows:

Attorneys/Partners:
Attorneys/Associates:

$300.00 per hour
$250.00 per hour

This hourly fee structure will be adjusted on a periodic basis in connection with the District's budget process no later than every third Fiscal Year to reflect changes in the Consumer Price Index published by the U.S. Department of Labor.

Ms. Sylvia Bethel February 2, 2026
Page 2

Naturally, should you feel you have any questions or require any further information in support of this adjustment you should feel free to contact me at your convenience. As I think you are aware, we very much appreciate the opportw1ity to serve as District Counsel as well as your courtesy and cooperation with regard to the necessity of what we believe to be both infrequent and reasonable adjustments to our schedule of professional fees.

MJP/jmp
cc: Brielle Barba, SDS (via email only)

Sonoma Bay Community Development District

Financial Report For January 2026

SONOMA BAY COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
JANUARY 2026

REVENUES	
Annual Budget
10/1/25 - 9/30/26	

Actual Jan-26	Year To Date Actual
10/1/25 - 1/31/26	
O&M Assessments	132,298	0	107,036	
Debt Assessments	173,041	0	141,212	
Other Revenues	0	0	0	
Interest Income	900	0	2,030	
				
Total Revenues	$	306,239	$	-	$	250,278	
				
EXPENDITURES				
Supervisor Fees	10,000	0	800	
Payroll Taxes - Employer	800	0	53	
Engineering/Inspections	1,500	0	0	
Lighting	13,000	1,141	4,058	
Contingency	27,300	0	0	
Management	32,160	2,680	10,910	
Legal	13,000	0	2,403	
Assessment Roll	7,500	0	0	
Audit Fees	3,600	0	0	
Insurance	7,400	0	7,269	
Legal Advertisements	1,800	0	0	
Miscellaneous	900	0	66	
Postage	475	0	0	
Office Supplies	800	6	59	
Dues & Subscriptions	175	0	175	
Trustee Fee	2,500	0	0	
Continuing Disclosure Fee	350	0	0	
Website Management	2,000	167	500	
				
Total Expenditures	$	125,260	$	3,994	$	26,293	
				
Revenues Less Expenditures	$	180,979	$	(3,994)	$	223,985	
				
Bond Payments	(162,659)	0	(134,219)	
				
BALANCE	$	18,320	$	(3,994)	$	89,766	
				
County Appraiser & Tax Collector Fee	(6,107)	0	(3,153)	
Discounts For Early Payments	(12,213)	0	(9,911)	
				
EXCESS/ (SHORTFALL)	$	-	$	(3,994)	$	76,702	
				
Carryover from Prior Year	$	-	$	-	$	-	
				
NET/EXCESS (SHORTFALL)	$	-	$	(3,994)	$	76,702	

Bank Balance As Of 1/31/26	$	459,574.69	
Accounts Payable As Of 1/31/26	$	138,713.97	
Accounts Receivable As Of 1/31/26	$	-	
Contingency/Reserve As Of 1/31/26	$	53,700.00	
Available Funds As Of 1/31/26	$	267,160.72	

Page 22

Sonoma Bay Community Development District
Expenditures
October 2025 through January 2026

	Date		Num		Name		Memo		Amount	
Expenditures
511.122 • Payroll Taxes	

10/07/2025		

PR 10.06.25		

Payroll		

mtg 10.06.25 ck 10.08.25 (Dennis, Carter, Spence, Hasan)		

53.40	
Total 511.122 • Payroll Taxes									53.40	
511.131 • Supervisor Fee										
	10/07/2025		PR 10.06.25		Payroll		mtg 10.06.25 ck 10.08.25 (Dennis, Carter, Spence, Hasan)		800.00	
Total 511.131 • Supervisor Fee									800.00	
511.304 • Lighting										
	10/20/2025		31246-25371		FPL		For: Sep 18, 2025 to Oct 20, 2025 (32 days)Statement Date: Oct 20, 2025		972.15	
	11/17/2025		31246-25371		FPL		For: Oct 20, 2025 to Nov 17, 2025 (28 days)Statement Date: Nov 17, 2025		972.15	
	12/16/2025		31246-25371		FPL		For: Nov 17, 2025 to Dec 16, 2025 (29 days)		972.15	
	01/16/2026		31246-25371		FPL		For: Dec 16, 2025 to Jan 16, 2026 (31 days)		1,141.38	
Total 511.304 • Lighting									4,057.83	
511.311 • Management Fees										
	10/31/2025		2025-1420		Special District Services, Inc.		Management Oct 2025		2,870.21	
	11/30/2025		2025-1545		Special District Services, Inc.		Management Nov 2025		2,680.00	
	12/31/2025		2025-1687		Special District Services, Inc.		Management Dec 2025		2,680.00	
	01/31/2026		2026-1822		Special District Services, Inc.		Management Jan 2026		2,680.00	
Total 511.311 • Management Fees									10,910.21	
511.315 • Legal Fees										
	10/31/2025		195975		Billing, Cochran, Lyles, Mauro & Ramsey		Legal Fees October 2025		1,402.50	
	11/30/2025		196252		Billing Cochran P.A.		Legal Services Nov 2025		500.00	
	12/31/2025		196814		Billing Cochran P.A.		Legal Services Dec 2025		500.00	
Total 511.315 • Legal Fees									2,402.50	
511.450 • Insurance										
	10/01/2025		29428		Egis Insurance & Risk Advisors		Policy #100125062 10/01/2025-10/01/2026Florida Insurance Alliance		7,269.00	
Total 511.450 • Insurance									7,269.00	
511.512 • Miscellaneous										
	10/07/2025		PR 10.06.25		Payroll		mtg 10.06.25 ck 10.08.25 (Dennis, Carter, Spence, Hasan)		61.20	
	11/30/2025		2025-1545		Special District Services, Inc.		Travel Oct 2025		5.04	
Total 511.512 • Miscellaneous									66.24	
511.514 • Office Supplies										
	11/30/2025		2025-1545		Special District Services, Inc.		Copier Oct 2025		26.25	
	11/30/2025		2025-1545		Special District Services, Inc.		Meeting Books Oct 2025		24.00	
	12/31/2025		2025-1687		Special District Services, Inc.		Copier Nov 2025		2.40	
	01/31/2026		2026-1822		Special District Services, Inc.		Copier Dec 2025		6.45	
Total 511.514 • Office Supplies									59.10	

Page 23

Sonoma Bay Community Development District
Expenditures
October 2025 through January 2026

Date	Num	Name	Memo	Amount

511.540 • Dues, License & Subscriptions	
10/01/2025	
92931	
Florida Commerce	
Fiscal Year 2025 2026 Special District State Fee	
175.00	
Total 511.540 • Dues, License & Subscriptions
511.750 • Website Management	

11/30/2025	

2025-1545	

Special District Services, Inc.	

Website Nov 2025	175.00

166.66	
	12/31/2025	2025-1687	Special District Services, Inc.	Website Dec 2025	166.66	
	01/31/2026	2026-1822	Special District Services, Inc.	Website Jan 2026	166.66	
Total 511.750 • Website Management					499.98	
Total Expenditures					26,293.26