HOA Justice Now

Exhibit O2 — Juda Eskew / Carol Eskew Steering Influence & Financial Liaison Activities Evidence Summary

Purpose of This Exhibit

This exhibit consolidates the documentary record and traces the flow of funds and special-assessment projects from pre-2005 oversight through the current 40-year recertification, connecting directly to the financial irregularities documented in Exhibit O (2024 onward). This is where we follow the money.

Prior to 2005, financial oversight and special-assessment structuring at Omega Villas flowed through the Goldman, Juda & Martin firm. After Carol joined the firm around 2007, she gradually absorbed that role — becoming both the behind-the-scenes architect and the on-site, in-person financial liaison who actively steered Board presidents and owners through every major assessment decision.

Over this period, the major mismanaged special-assessment projects that passed through this financial pipeline included:

2005 → 2007 Gutters, Fences, Eskew takeover (Dec 2007)

  1. Gutter Replacement Project (2005-2006) (under Goldman, Juda & Martin oversight)
    Following the 2006 Fence Project, the Board initiated a community-wide assessment to fund gutter replacement.
    • July 25, 2005, Special Assessment Meeting:
      • Motion approved to fund new gutters via special assessment totaling $27,500; two payments for residents as calculated by Goldman, Juda & Martin.
    • May 16, 2005, Board Minutes:
      • Motion to implement special assessments for residents to fund the gutter project; details to be announced.
    • January 4, 2006, Board Minutes:
      • Gutters were being installed over rotten wood.
    • January 16, 2006, Board Minutes:
      • Ken Acker confirmed gutters were placed over damaged wood during a walkthrough.
      • Gary tasked with following up with the gutter company to stop improper installation.
      • Board noted the need to discuss finances with the accountant to “map out a course of action.”
    • March 2006, Board Minutes:
      • Balance sheet error on gutters; Gary to contact Goldman & Juda to correct.
      • Residents noted unfinished gutter work; $8,000 paid upfront, but substantial work still pending.
    • August 21, 2006, Board Minutes:
      • Outstanding gutter balance remained unpaid because fences were not completed.
      • Board planned to assess uncompleted linear feet and advise Cornerstone for a balance adjustment.
      • Shi/Joel tasked with follow-up.
    • September 9, 2006, Board Minutes:
      • Cornerstone representative confirmed all gutter work completed as of August 14, including downspouts.
      • Approximately $15,000 still outstanding to Cornerstone.
      • Board agreed to pay $10,000 immediately, with remaining funds to be paid once contracted work was completed.
      • Resolution of the outstanding gutter issues tied directly to the progress of fence work.
    • Nov 27, 2006, Board Minutes:
      • Cornerstone patiently awaiting payment, but fence completion needed first.
      • Pattern shows financial oversight and project sequencing issues under Goldman, Juda & Martin guidance.
    • Jan 29, 2007, Board Minutes:
      • Completion of gutters now tied to Coastal’s fence work; some fence installation caused dents in gutters, requiring Coastal to address responsibility. Board to meet with accountant to review finances and map a course of action before proceeding with Phase 2 exterior repairs (rotten wood replacement, pressure washing, painting, front fences).
      • The board will need to discuss at a project meeting with the accountant where we stand financially and map out a course of action. Some of the fence work has dented the gutters. Ken will speak to coastal to see who is responsible for this.
    • March 19, 2007, Board Minutes:
      • Ken reminded all unit owners present to please continue to be patient as we are aware of outstanding fence issues that need to be readdressed. Jay from Coastal as well as himself will be inspecting all fences to compile a punch list of items that need to be corrected before the association makes the last payment.
      • The fence debris is being picked up. & James Concerned with the gutter company with almost 70% of the gutters back down. The fence workers have damaged many of the down spouts.
      • We need to speak with Coastal and Cornerstone to coordinate the work and get an estimate of replacing the damaged gutters.
    • May 21, 2007, Board Minutes:
      • Management company to send a feedback form to unit owners concerning outstanding issues with the gutters. They will then forward to Cornerstone so that the gutter project can be completed now that the back fences are up.
    • Financial Oversight Note:
      • Even though the full special assessment was collected, work was improperly executed (gutters over rotten wood), highlighting early mismanagement. The Board explicitly planned a financial review with the accountant to address these issues, demonstrating early patterns of informal financial control and the kind of owner-steering that would later be formalized under Carol Eskew’s ongoing influence.
  2. 2006 Fence Project — approx. $192,000 – (under Goldman, Juda & Martin oversight; first board mention 1/29/2007)
    Referenced in the January 29, 2007 Board minutes as part of Phase 2 exterior repairs: replacing rotten wood, pressure cleaning and painting buildings, and replacing the front fences. Coastal agreed to provide a bid, with at least two additional bids requested.
    • January 4, 2006, Board Minutes:
      • Motion by Patsy Cates to approve a special assessment in the amount of $192,000.00 to cover costs for repair and cleanup of the property. Seconded by Bernie Cooper. All approved.
    • January 29, 2007, Board Minutes:
      • The work consists of replacing rotten wood, pressure cleaning and painting the buildings and replacing the front fences. The board will need to discuss at a project meeting with the accountant where we stand financially and map out a course of action.
    • March 19, 2007, Board Minutes:
      • Ken reminded all unit owners present to please continue to be patient as we are aware of outstanding fence issues that need to be readdressed. Jay from Coastal as well as himself will be inspecting all fences to compile a punch list of items that need to be corrected before the association makes the last payment.
      • The fence debris is being picked up. & James Concerned with the gutter company with almost 70% of the gutters back down. The fence workers have damaged many of the down spouts.
      • We need to speak with Coastal and Cornerstone to coordinate the work and get an estimate of replacing the damaged gutters.
    • July 16, 2007, Board Minutes:
      • Blair raised many issues that are still outstanding. These issues are listed below:
        • Front fences that are a safety issue still not removed despite letter to resident being sent
    • Financial Oversight Note: The January 2007 minutes explicitly state:
      “The board will need to discuss at a project meeting with the accountant where we stand financially and map out a course of action.”
      This highlights that the Board relied on the accountant (Goldman, Juda & Martin) for guidance on financial feasibility and allocation of funds, making the later misallocation or incomplete work all the more significant.
    • Key questions remain:
      • Why were the front fences never completed, despite a dedicated special assessment?
      • Was any portion of the funds collected for the fences redirected to other projects, such as sidewalks/curbs?
      • Who made the decision to reallocate these funds, and was this documented anywhere/where is the record?
  3. Sidewalk & Curb Reconstruction Project
    The project where funds appear to have been diverted or repurposed — likely the source of the missing “front fence/sidewalk” dollars documented in Exhibit __. Was the money from the front fences diverted to this project?
    • 🔥 April 19, 2010, Board Minutes: Documented Reallocation of Special-Assessment Funds (Critical Entry)
      • Sidewalks & Curbs (Funding Diversion Event):
        • Norma Aker moved that the unused funds from the hurricane special assessment be used to pay for curb and sidewalk work, specifically to avoid issuing a new special assessment. Bernie seconded; motion passed unanimously.
        • Why This Matters (Analytical Note):
          • This is the first explicit recorded vote where the Board repurposes restricted special-assessment funds (originally levied post-hurricane for repairs) into unrelated infrastructure projects.
          • No evidence in the minutes of:
            • An accounting transfer record
            • Owner notification (2/3rds Owner Approval)
            • Member approval
            • A legal opinion authorizing this redirection
            • This becomes the earliest known instance of the funding-cross-use pattern that later reappears in the 2018–2025 reconstruction finances.
    • June 21, 2010, Board Minutes:
      • Treasurer- May was slightly over budget due to the sidewalk repairs.
      • Curb and sidewalk update- All South Florida Construction will be advised to have workers pickup dry cement and cracked/chunks of asphalt as well as removing their worker’s trash. Also advised not to remove wood until they are ready to install new wood.
      • Patty will notify Goldman, Juda not to cut any checks until phase 1,2, and 3 are complete. Newly poured concrete is chipping in phase 4.
      • Norma or Patty will do a walk:-thru with Phil. Curbs at 1709, phase 4 and Rita Povich’s unit has been patched with concrete, not asphalt.
      • Joel will discuss with contractor inconsistencies with wood replacement and clarify what is and is not considered “common” elements and review what contractor marked for replacement on his bid.
    • September 20, 2010, Board Minutes:
      • YTD budget is over by $18,434, mainly due to the sidewalk project.
  4. 2013 Start of 40-Year Recertification Special-Assessment Collections
    The long-term collections that began years before actual work commenced; foundational to the later $4.85M Banco Popular loan.
  5. Current 40-Year Recertification & Construction Assessments (2018–2025) — $4.85M to $9M Project (Are there hidden fees not accounted for in a construction budget? Was the lack-of-a construction budget for a multi-million dollar construction project on purpose or intentional, by design?)
    The ongoing cycle culminating in the issues documented in Exhibit O — including misclassification of expenses, lack of a construction budget, and the present financial irregularities.

2005 to 2007 Board of Director Meeting Minutes

2005-2007 Important Linked-Attachments & References

2005-2007 Issues with Goldman, Juda & Martin

March 2006, Board Minutes: There are several board members that will be meeting with Michael from Goldman and Juda to discuss several issues regarding Omega financials. The meeting is set for Monday March 2J1h. @7:30pm.

April 24, 2006, Board Minutes: Goldman & Juda has not corrected the special assessment error on the financials. Gary will follow up with them.

June 26, 2006, Board Minutes: James reported that the updated financials have not been received by Goldman and Juda as of our meeting date.

August 21, 2006, Board Minutes: James stated that the reports were not properly completed; therefore, he was not able to report accurate up to date information. James would like to call a meeting with Ron Goldman to discuss concerns and issues with regards to understanding the current reports being submitted. Patty will contact the office of Goldman and Juda to set up a meeting with a few members of the board to discuss these issues as well as concerns regarding the lack of response from their office.

September 9, 2006, Board Minutes: A budget workshop will be scheduled for next week at Goldman and Juda. Time & date will be posted on all mailboxes. This meeting is open to all unit owners. This is where the offsite budget meetings started it seems!

Note for 2006: Multiple minutes document the Board repeatedly asking Goldman/Juda to correct financials and attend budget workshops — this is the start of off-site budget control and the accountant acting as de-facto financial gatekeeper.

July 16, 2007, Board Minutes: Accounting firm- follow-up with Carol Eskew about dissatisfied serviced to association

October 16, 2007, Board Minutes: Patty will contact Goldman and Juda to arrange a date for the 2007 Budget meeting. This meeting will be taking place at the clubhouse in December. Here we have Patty getting involved with Goldman, Juda & Martin (of note).

May 21, 2007, Board Minutes: Jim reported no update. He has not received any financials from Goldman & Juda. Shi to discuss this with the accounting firm. Once we receive the financials, the board will need to review the current state of our accounts.

December 19, 2007, Annual Budget Meeting – Board Minutes: Goldman, Juda & Eskew Representatives: Carol Eskew – Partner Janice Gray – Accountant – Meeting called to order by Patty Sabates: Carol Eskew introduced Janice Gray as Omega’s new accountant handling the associations accounting. Carol continued by discussing the purpose of an annual budget meeting and discussed the budget process. The breakdown of the expenses on the budget was discussed. Board members raised the issue of having more specific GL accounts detailing repairs and maintenance. This is the first time we see Carol Eskew in the minutes and listed as a partner. The firm is now called Goldman, Juda & Eskew.

December 19, 2007 — Transition Point in Financial Control

This is the first documented appearance of Carol Eskew in the Board’s official record. She is introduced as a partner of the firm (“Goldman, Juda & Eskew”), and she presents Omega’s new accountant, Janice Gray, who will now oversee the Association’s financial reporting and budgeting process.

This marks the beginning of Eskew’s direct involvement in Omega Villas financial oversight — a role that continues for the next 17+ years and connects directly to the patterns documented in Exhibits O and O2.

2005–2007 Historical Summary (Gutters / Fences / Accounting)

  • Special assessments collected (Cornerstone gutters $27,500 plan; fence special assessment ~$192k) but projects executed poorly and payments staggered.
  • Repeated contractor failures: gutters installed over rotten wood; downspouts damaged by fence crews; punch-list work unresolved through 2007.
  • Accounting failures: balance-sheet errors, delayed/corrected financials, off-site budget meetings with Goldman/Juda; owners and some directors lacked timely access to accurate reports.
  • Project sequencing created interdependencies (gutters held until fences complete), enabling funds to be delayed, repurposed, or left outstanding.
  • Result: Early, entrenched pattern of assessment collection + poor execution + accountant centrality — the origin story for later 2023–2025 irregularities.

Historical Timeline → Post-2007 Continuity

2010–2014 — Continued Pattern: Funds Repurposed, Assessments Extended, and Counsel Hidden

From 2010 onward, the Board repeatedly repurposed prior assessment balances and adopted new special assessments without clear owner-level documentation or line-item accounting. This period shows the consolidation of decision-making among management, accountants (Goldman/Juda/Eskew), and front-facing counsel — a pattern that enabled subsequent opaque funding and legal-spend practices.

🔥 April 19, 2010 – Documented Reallocation of Special-Assessment Funds (Critical Entry)

Sidewalks & Curbs (Funding Diversion Event):
Norma Aker moved that the unused funds from the hurricane special assessment be used to pay for curb and sidewalk work, specifically to avoid issuing a new special assessment. Bernie seconded; motion passed unanimously.

Board minutes reference “unused hurricane special-assessment money on hand” and discuss applying those funds toward sidewalk and curb repairs. No formal vote, motion, transfer entry, or accounting trail is present in the minutes to explain this redirection.
Why it matters: This is the first documented instance of assessment funds being repurposed outside their originally stated scope and directly supports the hypothesis that earlier fence assessments (2006–2007) were partially rerouted to infrastructure work. This event should be cross-checked against bank ledgers and GL entries for 2010–2011.

Why This Matters (Analytical Note):

  • This is the first explicit recorded vote where the Board repurposes restricted special-assessment funds (originally levied post-hurricane for repairs) into unrelated infrastructure projects without a 2/3rds vote or rather owners approval.
  • No evidence in the minutes of:
    • An accounting transfer record
    • Owner notification
    • Member approval
    • A legal opinion authorizing this redirection
  • This becomes the earliest known instance of the funding-cross-use pattern that later reappears in the 2018–2025 reconstruction finances.

2010-2014 Issues with Goldman, Juda & Martin

2010

January 18, 2010, Board Minutes: Treasurer: Patty reported that the 2010 budget that had been adopted was more realistic to the actual expenditures based on the 2009 expenses.

May 17, 2010, Board Minutes: Treasurer’s Report-April expenses were managed very well and came in under budget. The bad debt is still worrisome, but the Association attorney indicated that the pace was slowing down.

September 20, 2010, Budget Meeting: Treasurer – Monthly financial report indicated that several line items were over budget, as expected, including cable, insurance, irrigation, roofing, electrical and sidewalks. YTD budget is over by $18,434, mainly due to the sidewalk project. Audit – Norma will meet with Goldman, Juda in preparation for the budget meetings.

October 11, 2010, Board Minutes: Present were Norma Aker, Bernie Cooper, Patty Sabates, Blaire Lapides, Patsy Cates and representing Goldman, Juda, Carol Eskew and Nick Cavaleri. Carol and Nick presented the current budget information and responded to the board member’s questions. Each line item was reviewed.

October 18, 2010, Board Minutes: Present were Norma Aker, Bernie Cooper, Patty Sabates, Blaire Lapides, Patsy Cates and representing Goldman, Juda, Carol Eskew and Nick Cavaleri. FY 2011 Budget Update – Blaire motioned that budget be accepted as proposed with a change to 5 lines as suggested by Patty and to have Goldman, Juda move forward for a November budget meeting; Bernie seconded; all were in favor. Extent of Minute Notes: Carol and Nick presented the current budget information and responded to the board member’s questions. Each line item was reviewed.

November 22, 2010, Board Minutes: Steering Meeting: Present were Norma Aker, Bernie Cooper, Patty Sabates, Blaire Lapides, Patsy Cates, representing All Florida Management Service, Joel Gould, and Carol Eskew and Nick Cavaleri of Goldman, Juda. Norma made a motion to adopt the 2011 budget as proposed; Blaire seconded; all were in favor. (No details in Minutes on what was in the Budget.)

December 20, 2010: Treasurer – Patty reported that budget lines over budget were as expected and included tree planting, cable TV, insurance, and irrigation. Treasurer – Patty reported that budget lines over budget were as expected and included tree planting, cable TV, insurance, and irrigation. Water bills increased due to watering, as required, every day for the new trees.

2011

April 25, 2011, Board Minutes: Treasurer’s Report – In Patty Sabates’ absence, Norma presented the report, noting that the expenditures were below budget for the month as well as the year to date although a couple of the line items are over budget. Due to the need to tent 2 buildings in Phase 1, termite costs are over budget. Also over budget is the roofing and street lights lines.

October 18, 2011, Board Minutes: Present were Norma Aker, Patty Sabates, Blaire Lapides and Patsy Cates. Also present were Carol Eskew and Nick Cavaleri, both of Goldman, Juda and Eskew and Shai Gould of All Florida Management Service. Carol Eskew and Nick Cavaleri presented the budget information and expectations for next year’s increases. Each line item was discussed and some suggestions were made to create new budget lines. A draft of the 2012 budget will be prepared by Goldman, Juda and Eskew and forwarded to the board prior to the next meeting.

December 5, 2011, Board Minutes: Budget Meeting – Present were Norma Aker, Patty Sabates, Blaire Lapides and Patsy Cates and representing All Florida Management Service, Joel Gould. Goldman, Juda, Association’s accounting firm, was represented by Carol Eskew and Nick Cavaleri. Patty Sabates made a motion to accept the budget for discussion, Blaire Lapides seconded the motion. Carol Eskew explained the voting procedures and the impact of waiving of the reserve. Norma Aker and Patty explained the anticipated capital improvement project.

Goldman, Juda, Eskew’s Involvement in 40-Year Recertification Architectural Modifications Discussions to Special Assessments to 40-Year Recertification Loan & Work:

2011

  • 🛑🛑January 11, 2011, Board Minutes: Present were Norma Aker, Patty Sabates, Blaire Lapides, Patsy Cates and representing All Florida Management Service, Joel Gould. Architect Decision – Patty made a motion to accept Hirsch Architects for the building restoration project with assistance from Stan Weinberg and Carol Eskew; Norma seconded; all were in favor.🛑🛑
  • 🛑🛑January 17, 2011, Board Minutes: Present were Norma Aker, Patty Sabates, Blaire Lapides, Patsy Cates and representing All Florida Management Service, Joel Gould. Architect Decision – Patty made a motion to accept Hirsch Architects for the building restoration project with assistance from Stan Weinberg and Carol Eskew; Norma seconded; all were in favor. 🛑🛑
  • 🛑🛑February 21, 2011, Board Minutes: Present were Norma Aker, Bernie Cooper, Patty Sabates, Blaire Lapides, Patsy Cates, representing All Florida Management Service, Joel Gould. Architect Update – Norma and Patty Sabates met with Steve Weinberg concerning the contract from Ken Hirsch. Steve recommended that other architects be interviewed since the changes they requested in the contract were met with resistance.🛑🛑
  • 🛑🛑April 11, 2011, Board Minutes: Architect – Present were Norma Aker, Bernie Cooper, Patty Sabates, Blaire Lapides, Patsy Cates and Association Attorney, Lloyd Procton. Norma requested the authority to sign a contract for billing on an hourly basis with Manuel Synalovski Associates, LLC. Responsibilities will include meeting with the city to clarify processes and requirements and to provide ideas and potential costs for improvements and repairs to the buildings. Blaire Lapides made a motion to approve the request; Bernie seconded; all were in favor.🛑🛑
  • 🛑🛑June 20, 2011, Board Minutes: Architect/Ongoing Repair – Present were Norma Aker, Patty Sabates, Blaire Lapides, Patsy Cates and representing All Florida Management Service, Joel Gould. Norma, Manny Synalovski, Marie Spiliopoulos, Steve Weinberg, and Carol Eskew have been meeting concerning the repairs and modification to the buildings and impact of the Association’s documents on the project. Patty Sabates motioned that John Peet be retained to consult or testify, if necessary, for waiving the rules or changing the documents. Norma seconded the motion, all were in favor. 🛑🛑
  • 🛑🛑July 18, 2011, Board Minutes: Present were Norma Aker, Patty Sabates, Blaire Lapides, Patsy Cates and representing All Florida Management Service, Joel Gould. Treasurer – Patty reported that several budget lines were over, namely water and sewer and lawn maintenance. Norma will contact the sprinkler company to determine if the timers have been set for the rainy season. Patty will investigate the overage in the lawn maintenance line. Termite budget line was over due to the necessary tentings; legal was over due to the defaults; capital improvements were over due to the architecture’s fees for the investigating the repairs for the buildings. The number of homeowners and the amount of maintenance that is over due is increasing. Major repair update – We are awaiting information from Mr. Peete concerning the possibility of needing 70% approval from homeowners and mortgage holders before moving forward. Rotted wood removal – AFMS has dome come removal but will make an effort to get the project completed.🛑🛑
  • 🛑🛑August 15, 2011, Board Minutes: Present were Norma Aker, Blaire Lapides and Patsy Cates and representing All Florida Management Service, Joel Gould. Patty Sabates was absent. Major repair update- Joel McTague provided information on the following: Replacing T-1Il with stucco would require approval from 75% of the homeowners Installing hurricane impact windows would also require approval from 75% ofthe homeowners For mortgages prior to 2007, the mortgage holder must be notified and given 60 days to respond.🛑🛑
  • 🛑🛑October 17, 2011, Board Minutes: Present were Norma Aker, Patty Sabates, Blaire Lapides and Patsy Cates and representing All Florida Management Service, Joel Gould. Lloyd Procton, attorney, was also present. “Outstanding permits for unit 1741, Phase 1 – As of the previous Friday, Adam Attah, Chief Structural Inspector for the City of Plantation, has not provided a response to the Association regarding the status of the outstanding permits pulled by the unit owner. The electrical meter has been removed so that no electricity can be turned on.” Meeting was held about ten days ago with the architect concerning the major repairs to the buildings. Due to the high balance of past due maintenance payments, the project will not move forward at this time because loans will be difficult to obtain.🛑🛑

2012

  • 🛑🛑January 16, 2012 Board Minutes: Present were Norma Aker, Patty Sabates, Blaire Lapides, Patsy Cates and representing All Florida Management Service, Joel Gould.
    • 🛑🛑Major Repair – At the meeting on January 5, 2012 with the attorneys, architect, accountant and representative of Omega Villas it was suggested that this information be presented to the community in a series of meetings.🛑🛑
  • 🛑🛑Board of Directors held a workshop on (Saturday, March 31, 2012 and Tuesday, April 3, 2012) at the Omega Villas Recreation Center.
  • 🛑🛑(Present at the March 31 meeting )were Norma Aker, Patty Sabates, Blaire Lapides and Patsy Cates. Also present was Joel Gould from All Florida Management Service, Carol Eskew from Goldman, Juda, Eskew, Steve Weingberg and Maria Spiliopoulos from Frank, Weinberg and Black, and Pedro Lasaide and Mike Salus from the architectural firm. Present at the April 3rd meeting were Norma Aker and Blaire Lapides. 🛑🛑
  • 🛑🛑Present at the April 3rd meeting were Norma Aker and Blaire Lapides. Also present was Joel Gould from All Florida Management Service, Carol Eskew from Goldman, Juda, Eskew, Steve Weingberg and Maria Spiliopoulos from Frank, Weinberg and Black, and Manny Synalovski from the architectural firm.🛑🛑
    • 🛑🛑Information was presented by the architects, attorneys and accountant about the possible options to repair the buildings and bring them up to current building codes. 🛑🛑
    • Many building materials, costs and time frames were presented.
    • 🛑🛑Information about the required inspection for structural and electrical integrity of the buildings at 40 years (2018) and the impact it may have on continuing to maintain insurance was presented. 🛑🛑
    • 🛑🛑Many financing and payment options for the project were offered. 🛑🛑
    • 🛑🛑The Board of Directors will continue to explore all avenues and keep the community informed of their progress.🛑🛑
  • 🛑🛑June 4, 2012, Board Minutes – Present were Norma Aker, Patty Sabates, Blaire Lapides, and representing All Florida Management Service, Joel Gould. Patsy Cates was absent.
    • 🛑🛑Discussion of potential funding sources for upcoming repairs – Norma related information she had received from Lloyd Procton and Carol Eskew, association accountant, concerning the collection of additional monies in a special assessment of revised budget. 🛑🛑
    • 🛑🛑A letter/notice will be sent to the homeowners 14 days in advance of a meeting. Norma made a motion, on advice of the attorney, to collect additional funds through a special assessment or revised budget, Patty seconded; all were in favor. 🛑🛑
    • 🛑🛑Patty made a motion that a draft of the letter to the homeowners be prepared for the next meeting with all information clearly explained, including reasons, timelines, necessity of doing project, etc.
      • Blaire seconded the motion; all were in favor.🛑🛑
  • 🛑 Special Assessment — Approved (Jul 16, 2012): Board adopted $32,000 SA (Aug–Dec) to start funding the multi-million-dollar Restoration Project (roofs, T-111, windows/doors, fencing); funds to a separate special reserve.
    • 🛑🛑A Special Assessment meeting was held and called to order on Monday, July 16, 2012 at 7:05pm at the Omega Villas Recreation Center. Present were Norma Aker, Patsy Cates, Patty Sabates, and Blaire Lapides were present Also in attendance were Joel Gould, representing All Florida Management Service and Carol Eskew, representing Goldman, Juda & Eskew, PA. 🛑🛑
      • 🛑🛑Norma Aker made a motion for a resolution of the Board of Directors to adopt a $32,000.00 special assessment starting August 15th thru December 15, 2012, toward our Restoration Project. 🛑🛑
      • 🛑🛑Patsy Cates seconded the motion. The meeting was open to the floor for questions and discussion. The discussion clarified that the restoration project includes the replacement of the roof system, T-111 siding, windows, doors and exterior fencing. 🛑🛑
      • 🛑🛑The restoration project is a multi-million dollar project. This special assessment will start the collection toward this project. All funds collected will be deposited in a separate special reserve account for the restoration project. A vote by the Board of Directors was unanimous. Carol Eskew reported that special assessment payment coupons would be mailed by August 1st, 2012 with payments due on the 15th of each month.🛑🛑
    • 🛑🛑Board of Directors budget workshop was held and called to order on Monday, October 29, 2012, 7:00PM at the offices of Goldman, Juda & Eskew, 8211 W. Broward Blvd., PH1, Plantation, FL 33324. Present were Norma Aker, Patty Sabates, and Patsy Cates. Also present was Carol Eskew of Goldman, Juda & Eskew. 🛑🛑
      • 🛑🛑Absent were Blaire Lapides, Board of Director, and Joel Gould from All Florida Management Service. Carol Eskew presented the budget information and expectations for next year. 🛑🛑
      • 🛑🛑Each line item was discussed and some suggestions were made to create new budget lines. A draft of the 2013 budget will be prepared by Goldman, Juda & Eskew and forwarded to the board prior to the next meeting. 🛑🛑
      • 🛑🛑The Budget Meeting was set for Monday, December 3, 2012, at 7:00 PM A discussion occured regarding the continuance of the special assessment.
        • A date was set for Monday, December 3, 2012, for a Special Assessment Meeting immediately following the Budget Meeting.🛑🛑
    • Board of Directors meeting was held and called to order on Monday, December 3, 2012 at 7:03pm at the Omega Villas Recreation Center.
      • 🛑🛑Present were Norma Aker, Patsy Cates, Patty Sabates, and Blaire Lapides. Also present were Joel Gould, representing All Florida Management Service, and Carol Eskew, representing Goldman, Juda, and Eskew. None were absent. 🛑🛑
        • 🛑🛑Norma Aker made a motion to adopt the proposed fiscal year 2013 budget, Patsy Cates seconded the motion. The Board of Directors discussed the budget and answered the homeowners questions. 🛑🛑
        • 🛑🛑Norma called for a vote on the motion; all were in favor. 🛑🛑
        • 🛑🛑As some of the phases did not have enough proxies returned to constitute a majority, Carol Eskew will email Norma the list of units that did not vote. Several homeowners volunteered to contact their neighbors to obtain the proxy.🛑🛑

2013

  • 🛑🛑Minutes (Feb 18, 2013) – Present were Norma Aker, Patty Sabates, Blaire Lapides, and representing All Florida Management Service, Joel Gould. Treasurer’s report presented by Patty Sabates: 2012 ended with the Association’s balance sheet in good shape. 🛑🛑
    • 🛑🛑With the services of the Association attorney, Lloyd Procton, overdue maintenance and special assessments continue to be aggressively pursued, putting the Association in a better financial position in advance of the major upcoming repairs to the buildings.🛑🛑
  • 🛑🛑Minutes (Mar 18, 2013) – Present were Norma Aker, and Blaire Lapides, and representing Sunrise Management, Inc. (SMI), Greg Reardigan and Antoinette De Caro. Lloyd Procton, Association attorney, was also present. Patty Sabates was absent. 🛑🛑
    • 🛑🛑Homeowners reported that the special assessment and regular maintenance payments have been misposted by Goldman, Juda, Eskew which has caused them to receive late notices and be billed for late fees.🛑🛑
  • 🛑🛑Minutes (May 20, 2013) – Present were Norma Aker and Blaire Lapides, and Antoinette De Caro, representing Sunrise Management, Inc. Guests were Carol Eskew of Goldman Juda & Eskew, PA and John Marcelin of Popular Association Banking. 🛑🛑
    • 🛑🛑FDIC options –With the change in FDIC insurance rules, the maximum amount the government will guarantee in case of a bank’s failure if $250,000 for the total of all the accounts for a single person/business. 🛑🛑
    • 🛑🛑Omega Villas currently has three accounts at Popular Bank with approximately $325,000 in the operating account, $62,000 in the reserves account, and $60,000 in the special assessment account. 🛑🛑
    • 🛑🛑Carol Eskew and John Marcelin presented information about sweep accounts which would protect the Association from loss in the case of a bank’s failure and also provide some income through interest. 🛑🛑
    • 🛑🛑All institutions that are participating in the recommended program are insured through the FDIC. Mr. Marcelin provided printed materials for the Board Members.🛑🛑
  • 🛑🛑Minutes (Jun 17, 2013) – Present were Norma Aker, Patty Sabates, and Blaire Lapides, and representing Sunrise Management, Inc. Greg Reardigan and Antoinette De Caro. None were absent. 🛑🛑
    • 🛑🛑Rules and Regulations Norma Aker made a motion to accept the changes to the Rules and Regulations, pending final wording from Mr. Procton on late fees for special assessments; 🛑🛑
    • 🛑🛑Patty Sabates seconded the motion; all were in favor. 🛑🛑
    • 🛑🛑Goldman Juda Eskew will mail the new Rules and Regulations to all homeowners and include the Pet Form. 🛑🛑
    • 🛑🛑Sunrise Management will track the return of the forms.🛑🛑
  • 🛑🛑Minutes (Dec 13, 2013) – Present were Norma Aker, Patty Sabates, and Blaire Lapides. Representing Sunrise Management, Inc. (SMI) were Greg Reardigan and Antoinette De Caro. Carol Eskew and Travis Beckley represented Goldman Juda Eskew. None were absent. 🛑🛑
    • 🛑🛑Norma Aker made a motion to discuss the budget, Patty Sabates seconded the motion; all were in favor. 🛑🛑
    • 🛑🛑The Board discussed the budget and answered questions from the floor. Norma made a motion to adopt the budget, Blaire Lapides seconded the motion, all were in favor. 🛑🛑
    • 🛑🛑Blaire made a motion to discuss the special assessment, Norma seconded the motion, all were in favor. The Board discussed the special assessment and answered questions from the floor. 🛑🛑
    • 🛑🛑Norma made a motion to adopt the special assessment for January through December 2014, Patty seconded the motion, all were in favor. Carol Eskew provided information about issuing coupon books, and what to do for an automatic payment system.🛑🛑

2014

  • None.

40-Year Recertification Key Board Minute Discussions (2011–2023)

This document compiles Board minutes from 2011–2023 showing the Association’s long-standing knowledge that major exterior alterations — including siding replacements (T-111, Hardie, stucco), window changes, and structural modifications — required a 2/3 homeowner vote under Florida law. These requirements were discussed repeatedly with architects, engineers, management, and multiple legal advisors.

Despite this, the Association later proceeded with construction decisions and enforcement actions without securing the required owner approval. This raises substantial concerns about whether material-alteration protections were bypassed, whether statutory voting rights were ignored, and whether federally protected FHA housing rights may have been adversely affected, particularly for owners facing medical or financial vulnerability.

In reviewing the timeline, a consistent pattern emerges: key decision-making was concentrated among a small circle — the CAM/management company, long-standing HOA counsel, outside legal advisers, and in several instances the accounting/legal network connected to Juda Eskew. The minutes suggest a de-facto steering committee that shaped project direction, legal posture, and financial strategy across multiple years, often without corresponding owner input or properly noticed votes.

This record is provided to assist in evaluating whether governance decisions were made in compliance with statutory requirements and homeowner rights, and whether certain advisory relationships may have influenced project outcomes outside the required democratic processes.

Relevant Exhibits on this Historical Background to Current Omega Villas Project Situations

Budget, Fees, & Special Assessments

Board Minutes & Governance Study

Vendor & Financial Analyses

Rules, Oversight & Accounting

1. Historical Overview: Who Is Juda Eskew?

  • Former Whistleblower Board member, Shawn Martin, involved during a 2008 pivotal period of Omega Villas’ operational and financial decision‑making.
  • His property ownership tenure overlaps with key events involving contractor approvals, enforcement discrepancies, owner disputes, and the long‑term deterioration of transparency within the Association.
  • Eskew appears repeatedly across legacy documentation, prior owner complaints, and historical correspondence related to Board oversight and enforcement patterns.

Public Background Information (2008 Record)

2. Historical Role and Relevance

A. DBPR Disciplinary Record (as previously logged)

  • Entity: GOLDMAN, JUDA & MARTIN & ESKEW, PA
  • Incident Date: 10/29/1999
  • Final Order: 07/08/2002
  • Discipline Issued: Probation
  • Additional Obligations: Entered same date

These entries appeared in DBPR’s public complaint system, which displays only complaints where probable cause was found or confidentiality was waived.

B. BBB Investigation & Reputation Notes (Supplemental Email @ 6:02 PM)

A second email on July 7, 2008 revealed broader public information about the firm’s reputation and business standing:

Business Profile – Goldman Juda & Martin CPA

  • Nature of Business: Certified Public Accountants
  • Address: 8211 W Broward Blvd, Plantation, FL 33324
  • Primary Phone: (954) 577-9700
  • BBB Record Created: 06/27/2007
  • Company ID: 11012000

BBB Rating: D

  • This rating reflects BBB concerns regarding business practices, customer complaint handling, advertising issues, or unresolved disputes.

Complaint History (Past 36 Months):

  • 1 complaint answered (agreed to perform per contract)
  • 1 complaint unanswered
  • Total complaints: 2

The BBB notes that a D rating signals enough concerns that consumers should exercise caution when dealing with the company.

Shawn’s email explicitly notified the entire Board:

“ARE YOU ALL AWARE OF THIS?? D MEANS WE HAVE ENOUGH CONCERNS ABOUT THIS COMPANY… THAT WE RECOMMEND CAUTION IN DOING BUSINESS WITH IT.”

This expanded background section now reflects both DBPR disciplinary history and the BBB reputation issues known to the Board as early as mid-2008.

Juda Eskew’s leadership period coincides with:

  • Recurring contractor issues, including bidding processes, undocumented changes, and approvals without membership‑level authorization.
  • Earlier waves of owner complaints regarding selective enforcement, records access obstruction, and improper communications.
  • Foundational governance practices that appear to have carried forward to the present day, shaping how subsequent Boards (including the current one) treat compliance, dissent, and transparency.
  • Every major special assessment — from the pre-2005 cycles under Goldman/Juda, through the post-2006 era under Carol — carried a similar pattern: decisions were shaped off-record, outside the formal Board framework, and then presented as “inevitable” or “mandatory” once her narrative was adopted.

This makes Eskew a baseline data point for the multi‑year pattern of misconduct and governance irregularities now under investigation.

This expanded background section now reflects both DBPR disciplinary history and the BBB reputation issues known to the Board as early as mid-2008.

Linked-Evidence Attachments:

Carol Eskew’s Parallel Influence (Then and Now)

In addition to Juda’s professional disciplinary history and reputation concerns, the Eskews have exerted persistent influence over Board direction—most notably through Carol Eskew’s ongoing pattern of providing in‑person steering speeches during meetings.

Key behaviors observed over the years:

  • Carol regularly positions herself as a financial interpreter, using the Association’s financials as a platform to deliver what amounts to quasi‑legal guidance.
  • These “interpretations” frequently steer the President’s decisions, shaping outcomes without formal authority or Board vote.
  • This pattern appears to have been in place for many years, originating well before 2005 and persisting into the present.
  • Her influence has functioned as a kind of shadow advisory role, without transparency, public mandate, or professional credentialing.

After 2006, Carol became the consistent voice shaping how special assessments were framed, justified, and communicated. Her guidance routinely blended financial interpretation with quasi-legal reasoning, steering presidents and treasurers toward pre-determined outcomes.

This long‑term dynamic forms a key part of the historical context for understanding how the Board operated, how decisions were shaped, and how power concentrated informally around individuals who were never elected to serve as legal or financial advisors—but functioned as such in practice.