Six Mile Creek Community Development District 



JULY 17, 2024 























































1. Ratification of Change Order No. 17 - Trailmark Phase 12 
2. Ratification of Change Order No. 18 – Trailmark Phase 12 
3. Ratification of Change Order No. 1 – Trailmark Playground 
4. Ratification of Change Order No. 2 - Trailmark Phase 13 
5. Ratification of Change Order No. 6 - Trailmark East Parcel 3 
6. Ratification of Requisition Nos. 291A - 294A 
(2016A Capital Improvement Bonds) 
7. Ratification of Requisition Nos. 80 - 84 
(2023 Bonds – AA2 – Phase 3C) 
8. Ratification of Requisition Nos. 72A – 73A 
(2023 Bonds – AA3 – Phase 3) 
9. Ratification of SES Environmental Resource Solutions LLC Proposal 
Trailmark Haul Road Restoration and Monitoring 






































Scott A. Wild 

District Engineer 

England-Thims & Miller, Inc. 




SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 



REQUISITION SUMMARY 



2016A Capital Improvement Bonds 

2021 Capital Improvement Revenue Bonds (AA3 Phase 1) (Phases 9 & 11) BOND SERIES 

2021 Capital Improvement and Refunding Revenue Bonds (AA 3, Phase 2) (Phase 10) BOND SERIES 

 2021 Capital Improvement and Refunding Revenue Bonds (Assessment Area 2, Phase 3B) (East Parcel Phase 2) BOND SERIES 

Series 2023 (2023 Project Area) Capital Improvement Revenue Bonds 



REQUISITIONS FOR RATIFICATION - JULY 17, 2024 



Date of 
Requisition 

Payee 

Reference 

INVOICE AMOUNT 

2016A Capital Improvement Revenue Bonds 

7/11/2024 

291 

Kutak Rock LLP 

Professional Services related to Project Construction-Invoices 3420869 18323-2 (April 2024) 

$ 673.50 

7/11/2024 

292 

The Tree Amigos Outdoor Services, Inc. 

Trailmark Misc Landscape - Invoice 61201817 

$ 15,124.50 

7/11/2024 

293 

ETM 

Trailmark Drive at Pacetti Road - Traffic Signal Design Services (WA#79) Invoice 214889 (June 2024) 

$ 11,440.00 

294 

ETM 

Master Site Planning (WA#51) Invoice 214549 (June 2024) 

$ 1,842.50 

$ 2 5,260.50 

ETM 

Trailmark East Parcel - Phase 3 CEI (WA#73) Invoice 214552 (June 2024) 

$ 9,881.50 

ETM 

CDD Tax Exempt Purchase Administration (East Parcel Phase 3) (WA#74) Invoice 214553 (June 2024) 

$ 1,415.75 

ETM 

Trailmark Phase 12 CEI (WA#70) Invoice 214591 (June 2024) 

$ 12,120.75 

$ 5 2,498.50 

2016A Capital Improvement Revenue Bonds 

 2021 Capital Improvement and Refunding Revenue Bonds (A/C 226000005) (Assessment Area 2, Phase 3B) (East Parcel Phase 2) BOND SERIES 



$ - 

 2021 Capital Improvement and Refunding Revenue Bonds (A/C 226000005) (Assessment Area 2, Phase 3B) (East Parcel Phase 2) BOND SERIES 



Date of 
Requisition 

Payee 

Reference 

2021 Capital Improvement Revenue Bonds (AA2 Phase 3A) BOND SERIES 



INVOICE AMOUNT 



$ - 

2021 Capital Improvement Revenue Bonds (AA2 Phase 3A) BOND SERIES 

Date of 
Requisition 

Payee 

Reference 

INVOICE AMOUNT 

2021 Capital Improvement and Refunding Revenue Bonds (Assessment Area 3, Phase 2) (Phase 10) BOND SERIES 



$ - 

2021 Capital Improvement and Refunding Revenue Bonds (AA 3, Phase 2) (Phase 10) BOND SERIES 



Date of 
Requisition 

Payee 

Reference 

INVOICE AMOUNT 

2023 Capital Improvement Revenue Bonds (Series 2023) 2023 Project Area BOND SERIES 

July 

80 

Powers Development Group 

Trailmark Amenity Center - Playground - Invoice 2270 

AA3 Ph3C 

$ 27,383.00 

July 

81 

Clary & Associates 

Trailmark East Parcel Ph 3 - Specific purpose survey - Invoice 2024-300 

AA3 Ph3C 

$ 1,750.00 

July 

82 

Southern Recreation 

Trailmark Amenity Pool Trash Receptacles (50%) Deposit) 

AA3 Ph3C 

$ 1,537.50 

July 

83 

Ferguson 

Direct Owner Purchase Invoices - Trailmark East Parcel Phase 3 

AA3 Ph3C 

$ 7,085.00 

July 

84 

Jax Utilities Management, Inc. 

Trailmark East Parcel Phase 3 - Contractor Application No. 14 (June 2024) 

AA3 Ph3C 

$ 7 69,096.87 

$ 806,852.37 

2023 Capital Improvement Revenue Bonds (Series 2023) 2023 Project Area BOND SERIES 



Date of 
Requisition 

Payee 

Reference 

INVOICE AMOUNT 

2023 Capital Improvement Revenue Bonds (Series 2023 (Phase 12) 2023 Project Area BOND SERIES 

July 

72A 

ETM 

Trailmark Drive at Pacetti Road-Traffic Signal Design Services (WA#79) Invoice 214152 (May 2024) 

AA3 Ph3 

$ 7,620.00 

July 

73A 

Jax Utilities Management, Inc. 

Trailmark Phase 12 - Contractor Application No. 16 (June 2024) 

AA3 Ph3 

$ 441,428.43 

$ 4 49,048.43 

2023 Capital Improvement Revenue Bonds (Series 2023) 2023 Project Area BOND SERIES 

TOTAL REQUISITIONS July 17, 2024 

$1,308,399.30 




 CHANGE ORDER 

No. 17 



DATE OF ISSUANCE: June 5, 2024 EFFECTIVE DATE: June 5, 2024 













 OWNER's Contract No. N.A. 



OWNER: Six Mile Creek Community Development District 
CONTRACTOR: Jax Utilities Management, Inc. 
Contract: Trailmark Phase 12 
Project: Trailmark Phase 12 
ENGINEER's Contract No. 20-277 
ENGINEER: England – Thims and Miller, Inc. 





















You are directed to make the following changes in the Contract Documents: 
Description: Utilities to serve Cronin parcel 
Reason for Change: Agreement to release easement in Phase 13 
Attachments: (List documents supporting change) Jax Utilities Management, Inc. proposed change order dated June 3, 2024 
By execution of this change order document, the Contractor acknowledges that all issues related to Contract Time and Compensation for the 
work associated with these changes are resolved. 





CHANGE IN CONTRACT PRICE: 







CHANGE IN CONTRACT TIMES: 



Original Contract Price 



 $ 11,492,616.00 







Original Contract Times: 

 Substantial Completion: 480 

 Ready for final payment: 540 

 (days) 









Net Increase/Decrease from previous Change Orders 
No. 0 to No. 16 
$ (721,409.38) 











Net change from previous Change Orders No. -0- to No. 16 
Substantial Completion: 22 . 
Ready for final payment: 22 
(days) 







Contract Price prior to this Change Order: 
$ 10,771,206.62 







Contract Times prior to this Change Order: 



Substantial Completion:__502 
Ready for final paymen t : 562 

 (days) 





Net Increase/ of this Change Order: 
$ 52,906.00 











Net Increase this Change Order: 
Substantial Completion: 4 . _ 
Ready for final payment: 4 . 

 (days) 







Contract Price with all approved Change Orders: 
$ 10,824,112.62 







Contract Times with all approved Change Orders: 



Substantial Completion:___506 
Ready for final paymen t : 566 

 (days) 







RECOMMENDED: APPROVED: ACCEPTED: 

By: By: By: _____________________ 

 ENGINEER (Authorized Signature) OWNER (Authorized Signature) CONTRACTOR (Authorized Signature) 



Date: Date: Date: ___________________ 
EJCDC 1910-8-B (1996 Edition) 

Prepared by the Engineers Joint Contract Documents Committee and endorsed by The Associated General Contractors of America and the Construction Specifications Institute. 


CHANGE ORDER REQUEST 

Project: Trailmark 12 
Owner: Six Mile Creek CDD 
Engineer: England-Thims & Miller 

Change Order No: 17 
Date: 6/3/2024 
Contract for: SITE WORK 

 Serving NE Florida Since 1974 

Charlie Freshwater - President | Rick Johns - Vice President | Steven Jordan - CFO 
SCOPE 

The contract is changed as follows: 

Item Previous Change Orders 

Qty Unit Unit Price Total Price 
1 LS $722,431.60 $722,431.60 

 

01 Various changes. See SOV. 

02 4A Concrete & Asphalt Repairs 

1 LS $462,598.75 $462,598.75 

03 ADS Credit 

1 LS -$42,800.00 -$42,800.00 

04 5A & 7 Concrete & Asphalt Repairs 

1 LS $301,081.75 $301,081.75 

05 Material Deduct 

1 LS -$1,410,064.73 -$1,410,064.73 

06 Wetland Outfall 

1 LS $411,000.00 $411,000.00 

07 TM-11 Repairs Paid by Owner Damage Allstate Elec. 

1 LS -$16,671.25 -$16,671.25 

08 Rec Pond Storm and Import Credit Roadway and Lots 

1 LS -$1,194,560.00 -$1,194,560.00 

09 Pothole Repairs 

1 LS $1,500.00 $1,500.00 

10 Mail Kiosk 

1 LS $88,970.00 $88,970.00 

11 FPL Easement Road 

1 LS $96,750.00 $96,750.00 

12 Grading Amenity Center 

1 LS $7,105.00 $7,105.00 

13 Mod EX-305A Knockout 

1 LS $4,300.00 $4,300.00 

14 Rain Days 

1 LS $0.00 $0.00 

15 FPL Easment Certified As-builts 

1 LS $3,000.00 $3,000.00 

16 FPL Electric 

1 LS -$156,050.50 -$156,050.50 

17 

$0.00 

 

SUMMARY 

The original Contract Sum was: 

 

$ 11,492,616.00 

The net change by previously authorized Change Orders: 

 

-$721,409.38 

The Contract Sum pior to this Change Order was: 

 

$ 10,771,206.62 

The Contract Sum will be increased (decreased) by 
this Change Order in the amount of: 

$52,906.00 

The new Contract Sum including this Change Order will be: 

 

$ 10,824,112.62 

TIME 


The original commencement date was: 2/21/2023 

Original days to Substantial Completion was: 480 days Date: 6/15/2024 
Original days to Final Completion was: 540 days Date: 8/14/2024 
Days added prior to this change order was: 22 days 

Days will be increased (decreased) by: 4 days 

Current Substantial Completion: 502 days Date: 7/7/2024 
Current Final Completion: 562 days Date: 9/5/2024 

New days to Substantial Completion: 506 days Date: 7/11/2024 
New days to Final Completion: 566 days Date: 9/9/2024 


Serving NE Florida Since 1974 

 Charlie Freshwater - President | Rick Johns - Vice President | Steven Jordan - CFO 

Date 6/3/2024 

Change Order Proposal & Scope of Work 

Project: Trailmark 12 
Owner: Six Mile Creek CDD 
Engineer: England-Thims & Miller 
Geotech: ECS of Florida, LLC 
Surveyor: Clary & Associates, Inc. 

Item Description: Cronin Utilites Quantity Units Unit Price Total Price 

1 Water 
2 Remove Previous Installed WM & Services 180 LF $ 25.00 $ 4 ,500.00 
3 Re-Install WM Services 7 EA $ 408.00 $ 2 ,856.00 
4 8" Watermain 180 LF $ 84.00 $ 1 5,120.00 
5 2" Watermain 300 LF $ 19.00 $ 5 ,700.00 
6 Service 1 EA $ 760.00 $ 7 60.00 
7 Flushing Hyd. 1 EA $ 3 ,800.00 $ 3 ,800.00 
8 Subtotal $ 32,736.00 
9 Force Main 
10 4" 240 LF $ 42.00 $ 1 0,080.00 
11 Connect Existing 1 EA $ 7 ,500.00 $ 7 ,500.00 
12 Subtotal $ 17,580.00 
14 Concrete 
15 ADA Ramp 1 EA $ 2 ,500.00 $ 2 ,500.00 
16 Curb Remove and Replace 20 LF $ 45.00 $ 9 00.00 
17 Credit Sidewalk Not Needed -94 SY $ 75.00 $ ( 7,050.00) 
18 Subtotal $ (3,650.00) 
20 Roadway 
21 Restore Base 90 SY $ 28.00 $ 2 ,520.00 
22 Subtotal $ 2 ,520.00 
23 Survey and Testing 
24 Survey & As-builts 1 LS $ 3 ,000.00 $ 3 ,000.00 
25 Testing and Chloronate 720 LS $ 1.00 $ 7 20.00 
26 Subtotal $ 3 ,720.00 

Total $ 52,906.00 


SIX MILE CREEK 

COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

FINANCIAL REPORT 

FOR THE FISCAL YEAR ENDED 

SEPTEMBER 30, 2023 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


SIX MILE CREEK 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 

13-24 

 

 

REQUIRED SUPPLEMENTARY INFORMATION 

 

Schedule of Revenues, Expenditures and Changes in Fund Balance – 

Budget and Actual – General Fund 

 

25 

Notes to Required Supplementary Information 

26 

 

 

OTHER INFORMATION 

 

 Data Elements required by FL Statute 218.39 (3) (c) 

27 

 

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL 

REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT 

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH 

GOVERNMENT AUDITING STANDARDS 

28-29 

 

 

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 

 

 

30 

 

 

MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES 

OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 

31-32 



 

 


INDEPENDENT AUDITOR’S REPORT 

 

To the Board of Supervisors 

Six Mile Creek Community Development District 

St. Johns County, Florida 

 

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 Six Mile Creek Community Development District, St. Johns County, Florida (“District”) as of and 
for the fiscal year ended September 30, 2023, 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, 2023, 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 June 24, 2024, 
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. 

 

 

 

 

 

June 24, 2024 


MANAGEMENT’S DISCUSSION AND ANALYSIS 

 

Our discussion and analysis of Six Mile Creek 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, 2023. 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 plus deferred outflows of resources of the District exceeded its liabilities at the close 
of the most recent fiscal year resulting in a net position balance of $39,149,273. 


 

• The change in the District’s total net position in comparison with the prior fiscal year was 
$15,771,780, 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, 2023, the District’s governmental funds reported combined ending fund 
balance of $9,042,351, an increase of $4,022,838 in comparison with the prior fiscal year. The 
fund balance is restricted for debt service and capital projects, non-spendable for prepaid items 
and deposits, 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) governmentwide 
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), 
maintenance, and recreation functions. 

 

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 individual governmental funds. 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, the debt service fund and the 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 plus deferred outflows of resources 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: 

 


 


GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued) 

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. 

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 and 
depreciation expense. 

 

Key elements of the change in net position are reflected in the following table: 

 


As noted above and in the statement of activities, the cost of all governmental activities during fiscal year 
ended September 30, 2023 was $4,907,512. The costs of the District’s activities were primarily funded by 
program revenues. Program revenues were comprised primarily of assessments and Developer 
contributions. The majority of the increase in program revenues is the result of the increase in Developer 
contributions toward the various construction projects. The increase in expenses is primarily the result of 
the increase in interest expense due to the bonds issued in the current fiscal year. 

 

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, 2023. 


CAPITAL ASSETS AND DEBT ADMINISTRATION 

 

Capital Assets 

 

At September 30, 2023, the District had $89,564,860 invested in capital assets for its governmental 
activities. In the government-wide financial statements depreciation of $2,972,757 has been taken, which 
resulted in a net book value of $86,592,103. More detailed information about the District’s capital assets 
is presented in the notes of the financial statements. 

 

Capital Debt 

 

At September 30, 2023, the District had $55,520,000 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 anticipates the continuation of the infrastructure improvement project for the subsequent 
fiscal year. In addition, it is anticipated that the general operations of the District will continue to increase. 
Subsequent to fiscal year end, the Board has initiated the procedures to issue the Series 2024 Bonds to 
finance the next phase of the District’s construction project. The terms of the issuance have not yet been 
established. 

 

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 Six Mile Creek Community 
Development District’s Finance Department at 475 West Town Place Suite 114, St. Augustine, Florida, 
32092. 

 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

STATEMENT OF NET POSITION 

SEPTEMBER 30, 2023 

 

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

See notes to the financial statements 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

STATEMENT OF ACTIVITIES 

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 

 

 

 


 

 

 

 

 

 

 

See notes to the financial statements 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

BALANCE SHEET 

GOVERNMENTAL FUNDS 

SEPTEMBER 30, 2023 

 

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See notes to the financial statements 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS 

TO THE STATEMENT OF NET POSITION 

SEPTEMBER 30, 2023 

 

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See notes to the financial statements 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

STATEMENT OF REVENUES, EXPENDITURES, 

AND CHANGES IN FUND BALANCES 

GOVERNMENTAL FUNDS 

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 

 

 

 


 

 

 

 

 

See notes to the financial statements 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

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, 2023 

 

 

 


 

 

 

 

 

 

See notes to the financial statements 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

NOTES TO FINANCIAL STATEMENTS 

 

 

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY 

 

Six Mile Creek Community Development District ("District") was established by Rule 42GGG-1, Florida 
Administrative Code, adopted by the Florida Land and Water Adjudicatory Commission effective March 7, 
2007, 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 
Board of Supervisors of the District exercises all powers granted to the District pursuant to Chapter 190, 
Florida Statutes. The Supervisors are elected by the owners of the property within the District. At 
September 30, 2023, one of the Board members is affiliated with Six Mile Creek Investment Group, LLC 
(the “Developer”). 

 

The Board has the responsibility for: 

1. Allocating and levying assessments. 

2. Approving budgets. 

3. Exercising control over facilities and properties. 

4. Controlling the use of funds generated by the District. 

5. Approving the hiring and firing of key personnel. 

6. 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 is 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; operatingtype 
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. 


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

 

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. 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. 

 


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

 

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: 

 

a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool 
authorized pursuant to the Florida Interlocal Cooperation Act; 
b) Securities and Exchange Commission registered money market funds with the highest credit 
quality rating from a nationally recognized rating agency; 
c) Interest bearing time deposits or savings accounts in qualified public depositories; 
d) 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 government 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. 

 

Property, plant and equipment of the District are depreciated using the straight-line method over the 
following estimated useful lives: 

Assets 

Years 

Infrastructure 

20 

Improvements other than buildings 

25 

Equipment 

10 



 

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are 
reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial 
statements. 

 


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

 

Assets, Liabilities and Net Position or Equity (Continued) 

 

Refundings of Debt 

For current refundings and advance refundings resulting in the defeasance of debt, the difference 
between the reacquisition price and the net carrying amount of the old debt is reported as a deferred 
outflow of resources and recognized ratably as a component of interest expense over the remaining life of 
the old debt or the life of the new debt, whichever is shorter. In connection with the refunding, $3,621 was 
recognized as a component of interest expense in the current fiscal year. 

 

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 
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 non spendable and restricted fund balance for 
In the fund financial statements, governmental funds report non spendable 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. 


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

 

Assets, Liabilities and Net Position or Equity (Continued) 

 

Fund Equity/Net Position (Continued) 

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. 

 

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 are 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. 

 

a) Each year the District Manager submits to the District Board a proposed operating budget for the 
fiscal year commencing the following October 1. 

b) A public hearing is conducted to obtain comments. 

c) Prior to October 1, the budget is legally adopted by the District Board. 

d) All budget changes must be approved by the District Board. 

e) The budgets are adopted on a basis consistent with generally accepted accounting principles. 

f) 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. 

 

 


NOTE 4 – DEPOSITS AND INVESTMENTS (Continued) 

 

Investments 

The District’s investments were held as follows at September 30, 2023: 

 

 


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, 2022 was as follows: 

 

 


The District Capital Improvement Project (“CIP”) is being built in phases. A portion of the project costs 
was 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. The infrastructure will include roadways, potable 
water and wastewater systems, and land improvements. Upon completion, certain infrastructure is to be 
conveyed to others for ownership and maintenance. 

 

Developer contributions to the capital projects fund for the current fiscal year were $14,197,021, which 
includes a receivable of $498,917. 

 

Depreciation was charged to maintenance and operations. 

 

NOTE 6 – LONG TERM DEBT 

 

Series 2015 

On April 22, 2015, the District issued $3,165,000 of Capital Improvement Revenue Refunding Bonds, 
Series 2015 consisting of multiple term Bonds with due dates from May 1, 2020 to May 1, 2038 and fixed 
interest rates ranging from 3.625% to 5.00%. 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, 2016 through May 1, 
2038. 

 

The Series 2015 Bonds are subject to redemption at the option of the District prior to their maturity. The 
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. The District was in compliance with the requirements at September 30, 2023. 

 


NOTE 6 – LONG TERM DEBT (Continued) 

 

Series 2016 

In April 2016, the District issued Capital Improvement Revenue Bonds, consisting of $7,315,000 Series 
2016A Bonds and $6,720,000 Series 2016B Bonds. The series 2016A Bonds consist of term Bonds with 
due dates from November 1, 2018 to November 1, 2047 and fixed interest rates ranging from 3.75% to 
5.75%. The Series 2016B Bonds consists of $6,720,000 Bonds due on November 1, 2035 with a fixed 
interest rate of 5.875%. The Bonds were issued to finance certain infrastructure construction. Interest is to 
be paid semiannually on each May 1 and November 1. Principal on the Series 2016A Bonds is to be paid 
serially commencing November 1, 2018 through November 1, 2047. Principal on the Series 2016B 
Bonds is due in one lump sum payment on November 1, 2035. The Series 2016B Bonds were refunding 
in the current year with a portion of the proceeds of the Capital Improvement Revenue Bonds, Series 
2023. 

 

The Series 2016 Bonds are subject to redemption at the option of the District prior to their maturity. The 
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. This 
occurred during the current fiscal year as the District collected prepaid assessments and prepaid $30,000 
and of the Series 2016A Bonds. 

 

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. The District was in compliance with the requirements at September 30, 2023. 

 

Series 2017 

In November 2017, the District issued Capital Improvement Revenue Bonds, consisting of $10,620,000 
Series 2017A Bonds and $3,980,000 Series 2017B Bonds. The series 2017A Bonds consist of multiple 
term Bonds with due dates from November 1, 2019 to November 1, 2048 and fixed interest rates ranging 
from 3.625% to 5.25%. The Series 2017B Bonds are due on November 1, 2029 with a fixed interest rate 
of 5.35%. 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, 
commencing May 1, 2018. 

 

The Series 2017 Bonds are subject to redemption at the option of the District prior to their maturity. The 
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. This 
occurred during the current fiscal year as the District collected prepaid assessments and prepaid $5,000 
and $235,000 of the Series 2017A and 2017B Bonds, respectively. 

 

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. The District was in compliance with the requirements at September 30, 2023. 

 

Series 2020 

In June 2020 the District issued $7,020,000 of Capital Improvement Revenue and Refunding Bonds, 
Series 2020 consisting of term Bonds with due dates ranging from November 1, 2025 to November 1, 
2050 and fixed interest rates ranging from 3.125% to 4.25%. The bonds were issued to finance the 
acquisition and construction of certain improvements for the benefit of the District and to refund a portion 
of the District’s outstanding 2016B Bonds. Interest is to be paid semiannually on each May 1 and 
November 1, commencing November 1, 2020 and the principal on the bonds is to be paid serially 
commencing November 1, 2021 through November 1, 2050. 

 

 


NOTE 6 – LONG TERM DEBT (Continued) 

 

Series 2020 (Continued) 

The Series 2020 Bonds are subject to redemption at the option of the District prior to their maturity. The 
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. This 
occurred during the current fiscal year as the District collected prepaid assessments and prepaid $30,000 
of the Series 2020 Bonds. 

 

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. The District was in compliance with the requirements at September 30, 2023. 

 

Series 2021 Phase 1 Bonds 

In February 2021, the District issued $10,150,000 of Capital Improvement Revenue Bonds, Series 2021 
(Assessment Area 3, Phase 1) consisting of multiple term Bonds with due dates ranging from May 1, 
2026 to May 1, 2051 and fixed interest rates ranging from 2.5% to 4%. 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, commencing November 1, 2021 and the principal on 
the bonds is to be paid serially commencing May 1, 2022 through May 1, 2051. 

 

The Series 2021 Bonds are subject to optional redemption, mandatory sinking fund and extraordinary 
mandatory redemption at the times, in the amounts, and at the redemption prices more fully described in 
the Redemption Provisions 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. The District was in compliance with the requirements at September 30, 2023. 

 

Series 2021 Phase 2 and 3 Bonds 

On November 4, 2021, the District issued $8,250,000 of Capital Improvement and Refunding Revenue 
Bonds, Series 2021 (Assessment Area 2, Phase 3B) (the “Phase 3B Bonds”) and $2,640,000 of Capital 
Improvement Revenue Bonds, Series 2021 (Assessment Area 2, Phase 2) (“the “Phase 2 Bonds”). The 
Phase 3B and Phase 2 Bonds consist of multiple term Bonds with due dates ranging from May 1, 2026 to 
May 1, 2052 and fixed interest rates ranging from 2.5% to 4%. The majority of the bonds were issued to 
finance the acquisition and construction of certain improvements for the benefit of the District. However, a 
portion of the Phase 3B Bonds was used to refund a portion of the District’s outstanding 2016B Bonds. 
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 Phase 3B and Phase 2 Bonds are subject to redemption at the option of the District prior to maturity. 
The Phase 3B and Phase 2 Bonds are subject to extraordinary mandatory redemption prior to 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. The District was in compliance with the requirements at September 30, 2023. 

 

 


NOTE 6 – LONG TERM DEBT (Continued) 

 

Series 2023 

On June 28, 2023, the District issued $10,515,000 of Capital Improvement Revenue Bonds, Series 2023 
(2023 Project Area) consisting of multiple term bonds with fixed interest rates ranging from 4.75% to 
5.70%. The Bonds were issued to finance the acquisition and construction of certain improvements for 
the benefit of the District and to refund the District’s outstanding Capital Improvement Revenue Bonds, 
Series 2016B. 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, 2025 through May 1, 2054. 

 

The Series 2023 Bonds are subject to redemption at the option of the District prior to maturity. The Series 
2023 Bonds are subject to extraordinary mandatory redemption prior to 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. The District was in compliance with the requirements at September 30, 2023. 

 

Refunded Bonds 

The District current refunded the Series 202016B Capital Improvement Revenue Bonds, which had an 
outstanding balance of $905,000 at the time of the current refunding with the proceeds from the Series 
2023 Bonds. The refunded Bonds have been paid off as of September 30, 2023. 

 

Long-term Debt Activity 

Changes in long-term liability activity for the fiscal year ended September 30, 2023 were as follows: 

 


 

 

 

 


NOTE 6 – LONG TERM DEBT (Continued) 

 

At September 30, 2023, the scheduled debt service requirements on the long-term debt were as follows: 

 

 


NOTE 7 - DEVELOPER TRANSACTIONS 

 

The Developer owns a portion of land within the District; therefore, assessment revenues in the general 
and debt service fund include the assessments levied on those lots owned by the Developer. Additionally, 
the Developer has agreed to fund a portion of the general operations of the District. In connection with 
that agreement, Developer contributions to the general fund were $241,150. See Note 5 above for other 
Developer transactions. 

 

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 – WATER AND SEWER UNIT CONNECTION FEE REFUND AGREEMENT 

 

During a prior fiscal year, the District entered into an agreement with St. Johns County relating to water 
and sewer connection fees. The District constructed certain water and sewer utilities to be owned and 
maintained by the County. Under the agreement, the County will refund a portion of connection fees 
collected up to $4,311,421 related to water and sewer utilities that were constructed by the District. 
During the current fiscal year, $331,883 related to the agreement was received from the County. 

 

NOTE 10 - 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 11 – COMMITMENTS AND CONTINGENCIES 

 

As of September 30, 2023, the District had open contracts for various construction projects. The contracts 
totaled approximately $40.6 million, of which approximately $22.6 million was uncompleted at September 
30, 2022. A portion of the remaining balance is expected to be funded with future bond proceeds or by 
the Developer. 

 

 


NOTE 12 - 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. 
Settled claims from these risks have not exceeded commercial insurance coverage over the past three 
years. 

 

NOTE 13 – SUBSEQUENT EVENTS 

 

Bond Payments 

Subsequent to fiscal year end, the District prepaid a total of $20,000 of the Series 2015 Bonds; $50,000 
of the Series 2016A Bonds; $20,000 of the Series 2017A Bonds; $60,000 of the Series 2017B Bonds; 
and $40,000 of the Series 2020 Bonds. The prepayments were considered extraordinary mandatory 
redemptions as outlined in the Bond Indenture. 

 

 

 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN 

FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND 

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 

 

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See notes to required supplementary information 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

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, 2023. 

 

 

 

 

 

 

 

 

 


SIX MILE CREEK COMMUNITY DEVELOPMENT DISTRICT 

ST. JOHNS COUNTY, FLORIDA 

OTHER INFORMATION – DATA ELEMENTS 

REQUIRED BY FL STATUTE 218.39(3)(C) 

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023 

UNAUDITED 

 

 


 

 

 

 

 

 

 


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 

Six Mile Creek 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 Six Mile Creek Community Development District, St. Johns County, 
Florida (“District”) as of and for the fiscal year ended September 30, 2023, and the related notes to the 
financial statements, which collectively comprise the District’s basic financial statements, and have issued 
our opinion thereon dated June 24, 2024. 

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. 

 

 

 

June 24, 2024 

 

 

 


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 

Six Mile Creek Community Development District 

St. Johns County, Florida 

 

We have examined Six Mile Creek 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 fiscal year ended September 30, 
2023. Management is responsible for District’s compliance with those requirements. Our responsibility is 
to express an opinion on 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, 2023. 

 

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 Board of Supervisors of Six Mile Creek 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. 

 

 

 

 

June 24, 2024 

 

 

 

 

 

 

 

 

 

 

 

 


MANAGEMENT LETTER PURSUANT TO THE RULES OF 

THE AUDITOR GENERAL FOR THE STATE OF FLORIDA 

 

To the Board of Supervisors 

Six Mile Creek Community Development District 

St. Johns County, Florida 

 

Report on the Financial Statements 

 

We have audited the accompanying basic financial statements of Six Mile Creek Community 
Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 
30, 2023, and have issued our report thereon dated June 24, 2024. 

 

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 June 24, 2024, 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: 

 

I. Current year findings and recommendations. 

II. Status of prior year findings and recommendations. 

III. 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 Six Mile Creek 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 Six Mile Creek 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. 

 

 

 

 

June 24, 2024 

 

 


REPORT TO MANAGEMENT 

 

 

I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS 

 

 None 

 

II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS 

 

 None 

 

III. 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: 

 

1. 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, 2022. 

2. 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, 2023. 

3. 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, 2023. 

4. The name or official title and legal authority of the District are disclosed in the notes to the 
financial statements. 
5. The District has not met one or more of the financial emergency conditions described in Section 
218.503(1), Florida Statutes. 


 

6. 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. 


 

7. Management has provided the specific information required by Section 218.39(3)(c) in the Other 
Information section of the financial statements on page 27. 


 


 

Six Mile Creek CDD 

 

 

 

 

 

 

 

 

 

 

 

Alex Boyer 

June 2024 

Facility Manager Report 

 



 



 

To: Six Mile Creek CDD Board of Directors Via E-mail 

 Jim Oliver District Manager Via E-mail 
Wes Haber District Attorney Via E-mail 


 



 

Facility Usage 

 

 

 

Administrative Projects 

• Staff continue to add new residents to community website, e-mail list, and access 
control software. 
• Staff continue to provide new owners with mailbox keys and community 
welcome packets. 


 

Proposals 

 

 

 

Maintenance Projects Completed 

• Zero Entry expansion sealant phase one complete/need 5 days before they come 
back on final application 
• Touch up areas on pool mar cite 
• Fixed Pool ladder 
• Pool Shower water line replacement 
• Pond water testing 


 

 

 

 

Maintenance Projects in Process 

• Gym AC preventive quarterly Maintenance inspection 
• Kayak repair and preventive bumpers installed. 
• Basketball hoop replacement-Getting Quotes 
• Irrigation maintenance in contract Tranzition 


 

 

 

Board Discussion Items 

• N/A 


 

 


JUNE LIFESTYLE OVERVIEW 


JUNE EVENTS AT A GLANCE 
Total June Events: 8 community events 
Total May Event Registrations: 1,036 registrations 
Earth Kinship Kayak Trip 
Florida Wildlife Informational Session 
Mobile Library 
Super Hero Movie Night 
International Picnic Day 
Summer Solstice 
Family Paint Night 
Family Bingo

FLORIDA WILDLIFE INFORMATIONAL SESSION 
Is your neighbor a gator? Residents joined 
in the Camp House for an informational 
session on gators, wildlife, and the crazy 
nature Florida brings our way. Captain 
Sam spoke about steps we can take as a 
community to create a safe environment 
for residents as well as the wildlife that 
inhabits TrailMark. All ages enjoyed this 
event!

INTERNATIONAL PICNIC DAY 
On June 18th, TrailMark residents 
celebrated International Picnic Day by 
bringing snacks and listening to live music 
on the pool deck. Our TrailMark families 
loved this event, which was filled with 
good music, great food, and better friends. 

FAMILY PAINT NIGHT 
Residents brought their favorite 
people to this exciting event. This 
event was open to all ages and 
encouraged families to show off their 
artistic side! Instructor Karen guided 
TrailMark residents through a step by 
step process in creating a 
masterpiece they can put on their 
walls and admire for years to come. 

FAMILY BINGO NIGHT 
Family Bingo Night was sold out 
within days of the event going live on 
the TrailMark Life App! Residents of 
all ages packed the Camp House and 
enjoyed a night of laughter, prizes, 
and snacks. This event was a winner 
and we cannot wait to host it again in 
the Fall!

Q1 2024 | TRAILMARK MOBILE APP METRICS 
TrailMark App Trends & Engagement 
Rise of new users by month 
Continuing to trend upward since January 
App user adoption rate = 91 % (HIGH) 
Most-Visited App Pages 
Community Calendar (2199 views) 
Arts & Culture (2100 views) 
Amenities (2004 views)

TRAILMARK LIFE APP LAUNCH! 
The TrailMark Life mobile app recently 
launched, and has been received 
extremely well by our residents. 
1,865 active users who have downloaded 
the app and created their accounts. 
One-stop-shop for event RSVPs, Camp 
House reservations, homeowner 
resources, Lifestyle & HOA contact info, 
etc. 
Mobile app stats will begin next quarter.

TRAILMARK FUN SNAPSHOTS 
CLICK HERE TO VIEW ALL JUNE 
EVENT IMAGES.

WHAT’S COMING AT TRAILMARK

YOUR TRAILMARK LIFESTYLE TEAM 
Stephanie Douglas 
Community Relations & Lifestyle Director 
hello@trailmarkliving.com 
Nichola Balestra 
Administrative & Lifestyle Assistant 
welcome@trailmarkliving.com

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