Title: North River Ranch ISD November 2025 District Financials
Author: lanea

North River Ranch Improvement SD
Statement of Financial Position As of 11/30/2025

North River Ranch Improvement SD
Budget to Actual
For the Month Ending 11/30/2025

North River Ranch
Improvement Stewardship District
November 2025 Financial Package

November 30, 2025

PFM Group Consulting LLC
3501 Quadrangle Boulevard
Suite 270
Orlando, FL 32817-8329
(407) 723-5900

S19, S19-MG | S20 | S23(1), S23(2) | S23B | S19, S19-MG | S20 | S23(1), S23(2) | S23B
Debt Service | Debt Service | Debt Service | Debt Service | Capital Projects | Capital Projects | Capital Projects | Capital Projects

General	Long-Term Debt	Total

Assets

Current Assets
General Checking Account Accounts Receivable
On-Roll Assessments Receivable Off-Roll Assessments Receivable Deposits
Assessments Receivable Due From Other Funds
Debt Service Reserve (Series 2019) Debt Service Reserve (Series 2019-MG) Revenue (Series 2019)
Revenue (Series 2019-MG) Prepayment A1 (Series 2019) Prepayment A1 (Series 2019-MG) Assessments Receivable
Due From Other Funds
Debt Service Reserve A1 (Series 2020) Debt Service Reserve A2 (Series 2020) Revenue A1, A2 (Series 2020)
Interest A2 (Series 2020) Prepayment A2 (Series 2020)
On-Roll Assessments Receivable Off-Roll Assessments Receivable Due From Other Funds
Debt Service Reserve A1 (Series 2023-1) Debt Service Reserve A2 (Series 2023-1) Debt Service Reserve A (Series 2023-2) Revenue (Series 2023-1)
Interest A2 (Series 2023-1) Prepayment A1 (Series 2023-1) Prepayment A2 (Series 2023-1) Prepayment A (Series 2023-2) Sinking Fund A1 (Series 2023-1)
Capitalized Interest A1 (Series 2023-1) Capitalized Interest A (Series 2023-2) Debt Service Reserve (Series 2023B) Prepayment (Series 2023B) Capitalized Interest (Series 2023B)
Accounts Receivable - Due from Developer Due From Other Funds
Prepaid Expenses
Acquisition/Constr A1, A2 (Series 2020) Acquisition/Constr - Neighborhood Infras Acquisition/Constr - Master Infrastructu Acquisition/Constr (Series 2023-2) Prepaid Expenses
Acquisition/Constr (Series 2023B)
Total Current Assets

$

$

1,309,372.44
327.03
2,552,698.08
990,501.23
12,108.28

4,865,007.06

$

$

994,192.49
5,237.02
166,056.88
91,612.76
101,625.63
29,987.94
1.72
4,757.59

1,393,472.03

$

$

443,773.82
533.53
224,050.00
21,525.00
46,555.89
41.74
3,476.48

739,956.46

$

$

651,372.32
467,276.48
221,148.58
743,981.63
892,328.73
650,373.66
122,579.45
100.59
529.70
348,347.77
2,416.35
0.09
0.11
120,315.42

4,220,770.88

$  776,125.60
385.94
91,486.52

_$	867,998.06

$

$

1,137,047.70
687,101.30
225.76

1,824,374.76

$

$

25,039.32

25,039.32

$

$

5,801.76
452.40
2,527.89
196.23

8,978.28

$
$

707.54
707.54

$

-

$

$

1,309,372.44
327.03
2,552,698.08
990,501.23
12,108.28
994,192.49
5,237.02
166,056.88
91,612.76
101,625.63
29,987.94
1.72
4,757.59
443,773.82
533.53
224,050.00
21,525.00
46,555.89
41.74
3,476.48
651,372.32
467,276.48
221,148.58
743,981.63
892,328.73
650,373.66
122,579.45
100.59
529.70
348,347.77
2,416.35
0.09
0.11
120,315.42
776,125.60
385.94
91,486.52
1,137,047.70
687,101.30
225.76
25,039.32
5,801.76
452.40
2,527.89
196.23
707.54
13,946,304.39

S19, S19-MG | S20 | S23(1), S23(2) | S23B | S19, S19-MG | S20 | S23(1), S23(2) | S23B
Debt Service | Debt Service | Debt Service | Debt Service | Capital Projects | Capital Projects | Capital Projects | Capital Projects

General	Long-Term Debt	Total

Investments Amount Available in Debt Service Funds | | | | | | | | | | | | | | | | | | | $	4,438,663.19 | | $	4,438,663.19
Amount To Be Provided | | | | | | | | | | | | | | | | | | | 59,546,336.81 | | 59,546,336.81
Total Investments | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $  63,985,000.00 | | $  63,985,000.00
| | | | | ~~-~~ | | | | | | | - | | | |
Total Assets | _$	4,865,007.06 | _$  1,393,472.03 | _$	739,956.46 | _$	4,220,770.88 | _$	867,998.06 | _$	1,824,374.76 | _$	25,039.32 | $ | | 8,978.28 | | $	707.54 | | $  63,985,000.00 | | $  77,931,304.39
| - | - | ~~-~~ | - | | - | - | | - | | | | | | |
Liabilities and Net Assets

Current Liabilities
Accounts Payable | $	837,397.06 | | | | | | | | | | | | | | | | | | $	837,397.06
Due to Other Funds | 687,101.30 | | | | | | | | | | | | | | | | | | 687,101.30
Sales Tax Payable | 2.03 | | | | | | | | | | | | | | | | | | 2.03
Deferred Revenue | 327.03 | | | | | | | | | | | | | | | | | | 327.03
Deferred Revenue - On-Roll | 2,552,698.08 | | | | | | | | | | | | | | | | | | 2,552,698.08
Deferred Revenue - Off-Roll | 990,501.23 | | | | | | | | | | | | | | | | | | 990,501.23
Deferred Revenue | | | $	994,192.49 | | | | | | | | | | | | | | | | 994,192.49
Deferred Revenue | | | | | $  443,773.82 | | | | | | | | | | | | | | 443,773.82
Deferred Revenue | | | | | | | $  1,118,648.80 | | | | | | | | | | | | 1,118,648.80
Accounts Payable | | | | | | | | | $  1,833,733.00 | | | | | | | | | | 1,833,733.00
Retainage Payable | | | | | | | | | 233,527.26 | | | | | | | | | | 233,527.26
Deferred Revenue | | | | | | | | | 1,137,047.70 | | | | | | | | | | 1,137,047.70
Accounts Payable | | | | | | | | | | | | | $	1,085.00 | | | | | | 1,085.00
Retainage Payable | | | | | | | | | | | | | 118,336.46 | | | | | | 118,336.46
Retainage Payable | | | | | | | | | | | | | | | $	206,437.53 | | | | 206,437.53
Total Current Liabilities | _$	5,068,026.73 | | _$	994,192.49 | | _$	443,773.82 | | _$	1,118,648.80 | | _$	-	_$	3,204,307.96 | | $ | | _$	119,421.46 | | _$	206,437.53 | | $ | | _$	11,154,808.79

Long Term Liabilities
Revenue Bonds Payable - Long-Term

$  63,985,000.00

-

-

$  63,985,000.00

Total Long Term Liabilities	_$

$	$	$

$	$	$	$	$

_$	63,985,000.00

$  63,985,000.00

   
Total Liabilities	_$	5,068,026.73	_$	994,192.49  _$	443,773.82	_$	1,118,648.80	_$ _-

-	_$	3,204,307.96	$

-
_$	119,421.46	$	206,437.53	$  63,985,000.00	$  75,139,808.79

-

_-	^-	_-	-	-	_-

-

| | General | | S19, S19-MG Debt Service | | S20 Debt Service | | S23(1), S23(2) Debt Service | | S23B Debt Service | | S19, S19-MG Capital Projects | | S20 Capital Projects | | S23(1), S23(2) Capital Projects | | S23B Capital Projects | | Long-Term Debt | | | Total

Net Assets
Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Net Assets, Unrestricted
Current Year Net Assets, Unrestricted

Total Net Assets

$

(225,686.80)

$

(225,686.80)

| 22,667.13 | | | | | | | | | | | | | | | | | | | | | | | | | 22,667.13
| | | $	841,638.11 | | | | | | | | | | | | | | | | | | | | | | | 841,638.11
| | | (442,358.57) | | | | | | | | | | | | | | | | | | | | | | | (442,358.57)
| | | | | $ 1,125,382.64 | | | | | | | | | | | | | | | | | | | | | 1,125,382.64
| | | | | (829,200.00) | | | | | | | | | | | | | | | | | | | | | (829,200.00)
| | | | | | | $  5,490,568.38 | | | | | | | | | | | | | | | | | | | 5,490,568.38
| | | | | | | (2,388,446.30) | | | | | | | | | | | | | | | | | | | (2,388,446.30)
| | | | | | | | | $ 1,257,268.31 | | | | | | | | | | | | | | | | | 1,257,268.31
| | | | | | | | | (389,270.25) | | | | | | | | | | | | | | | | | (389,270.25)
| | | | | | | | | | | $ | (176,845.43) | | | | | | | | | | | | | | (176,845.43)
| | | | | | | | | | | | (1,203,087.77) | | | | | | | | | | | | | | (1,203,087.77)
| | | | | | | | | | | | | | $	28,467.72 | | | | | | | | | | | | 28,467.72
| | | | | | | | | | | | | | (3,428.40) | | | | | | | | | | | | (3,428.40)
| | | | | | | | | | | | | | | | $ | (90,529.08) | | | | | | | | | (90,529.08)
| | | | | | | | | | | | | | | | | (19,914.10) | | | | | | | | | (19,914.10)
| | | | | | | | | | | | | | | | | | | $ | (203,755.70) | | | | | | (203,755.70)
| | | | | | | | | | | | | | | | | | | | (1,974.29) | | | | | | (1,974.29)
$ | (203,019.67) | | _$	399,279.54 | | _$	296,182.64 | | _$	3,102,122.08 | | _$	867,998.06 | | $ | (1,379,933.20) | | _$	25,039.32 | | $ | (110,443.18) | | $ | (205,729.99) | | $ | | | $ | 2,791,495.60
Total Liabilities and Net Assets | $ | 4,865,007.06 | | $ | 1,393,472.03 | | $ | 739,956.46 | | $ | 4,220,770.88 | | $ | 867,998.06 | | $ | 1,824,374.76 | | $ | 25,039.32 | | $ | 8,978.28 | | $ | 707.54 | | $ | 63,985,000.00 | | $ | 77,931,304.39
| | | | | | | | | | | | | | | | | | | | | | | | | | | | - | | | |

North River Ranch Improvement SD
Statement of Activities As of 11/30/2025

| | General | S19, S19-MG Debt Service | S20 Debt Service | S23(1), S23(2) Debt Service | S23B Debt Service | S19, S19-MG Capital Projects | S20 Capital Projects | S23(1), S23(2) Capital Projects | S23B Capital Projects | Long-Term Debt | | Total

Revenues

On-Roll Assessments Off-Roll Assessments Developer Contributions
Other Income & Other Financing Sources On-Roll Assessments
Inter-Fund Group Transfers In On-Roll Assessments
Off-Roll Assessments Other Assessments Developer Contributions Inter-Fund Transfers In
Total Revenues

$

$

7,921.72
576,008.19
0.06
11,868.98

595,798.95

$	5,237.02
3.29

$	5,240.31

$	533.53

$	533.53

$	264,728.63
480,790.99
$	7,287.26
(3.29)
  
$	745,519.62	$	-	$	7,283.97

$	-

$	-

$	-

$	-

$

$

7,921.72
576,008.19
0.06
11,868.98
5,237.02
3.29
533.53
264,728.63
480,790.99
7,287.26
(3.29)
1,354,376.38

Expenses

Supervisor Fees
Public Officials' Liability Insurance Trustee Services
District Management Engineering
Travel and Per Diem Telephone
Postage & Shipping Copies
Legal Advertising Miscellaneous Office Supplies
Web Site Maintenance Holiday Decorations Help Desk
Dues, Licenses, and Fees Maintenance Staff Lifestyle Staff
Resident Services Electric Clubhouse Electric Clubhouse Water Water Reclaimed
Wetlands Monitoring
Amenity - Cable TV / Internet / Wi-Fi Amenity - Irrigation Repairs
Amenity - Pool Maintenance
Amenity - Janitorial

$

2,000.00
11,203.00
11,414.74
13,416.66
18,340.55
407.21
189.25
493.98
195.44
671.07
6,557.68
177.61
400.00
36,600.00
240.00
175.00
10,000.00
23,186.13
14,487.54
295.11
2,408.55
3,022.74
961.35
250.00
5,849.63
550.50
11,215.20
23,767.77

$

2,000.00
11,203.00
11,414.74
13,416.66
18,340.55
407.21
189.25
493.98
195.44
671.07
6,557.68
177.61
400.00
36,600.00
240.00
175.00
10,000.00
23,186.13
14,487.54
295.11
2,408.55
3,022.74
961.35
250.00
5,849.63
550.50
11,215.20
23,767.77

| | General | S19, S19-MG Debt Service | S20 Debt Service | North River Ranch Improvement SD Statement of Activities As of 11/30/2025 S23(1), S23(2)	S23B	S19, S19-MG Debt Service	Debt Service	Capital Projects | S20 Capital Projects | S23(1), S23(2) Capital Projects | S23B Capital Projects | Long-Term Debt | | Total
Amenity - Pest Control | $ | 1,755.00 | | | | | | | | $ | 1,755.00
Amenity - Fitness Equipment Leasing | | 8,911.40 | | | | | | | | | 8,911.40
Amenity - Security Monitoring | | 1,800.00 | | | | | | | | | 1,800.00
Amenity - Gate Access and Maintenance | | 6,022.50 | | | | | | | | | 6,022.50
Amenity - Miscellaneous | | 115.40 | | | | | | | | | 115.40
Amenity - Pool Equipment | | 4,950.00 | | | | | | | | | 4,950.00
Amenity - Office Equipment Leasing | | 891.45 | | | | | | | | | 891.45
Amenity - Streetlight Leasing | | 6,367.14 | | | | | | | | | 6,367.14
Amenity -_Canteen | | 878.41 | | | | | | | | | 878.41
Amenity - Repairs & Maintenance | | 735.89 | | | | | | | | | 735.89
Amenity - Operations | | 251.87 | | | | | | | | | 251.87
General Insurance | | 11,203.00 | | | | | | | | | 11,203.00
Property & Casualty Insurance | | 72,703.00 | | | | | | | | | 72,703.00
Other Insurance | | 500.00 | | | | | | | | | 500.00
Irrigation | | 20,100.75 | | | | | | | | | 20,100.75
Lake Maintenance | | 17,227.00 | | | | | | | | | 17,227.00
Landscaping Maintenance & Material | | 166,511.26 | | | | | | | | | 166,511.26
Landscape Improvements | | 24,522.25 | | | | | | | | | 24,522.25
Contingency | | 5,115.00 | | | | | | | | | 5,115.00
Equipment Repair & Maintenance | | 727.49 | | | | | | | | | 727.49
Pest Control | | 205.00 | | | | | | | | | 205.00
Mulch | | 1,546.25 | | | | | | | | | 1,546.25
Monument Maintenance | | 14,771.00 | | | | | | | | | 14,771.00
Street, Sidewalk, Curb Maintenance | | 3,795.00 | | | | | | | | | 3,795.00
Streetlight Leasing | | 2,638.49 | | | | | | | | | 2,638.49
Dog Park | | 2,194.42 | | | | | | | | | 2,194.42
Principal Payments - Series 2019-MG A1 | | | $	90,000.00 | | | | | | | | 90,000.00
Interest Payments - Series 2019 | | | 233,988.75 | | | | | | | | 233,988.75
Interest Payments - Series 2019-MG A1 | | | 126,455.00 | | | | | | | | 126,455.00
Principal Payments - Series 2020 A2 | | | | $  675,000.00 | | | | | | | 675,000.00
Interest Payment - Series 2020 A1 | | | | 144,362.50 | | | | | | | 144,362.50
Interest Payment - Series 2020 A2 | | | | 14,175.00 | | | | | | | 14,175.00
Principal Payments - Series 2023 (1) A1 | | | | | $	10,000.00 | | | | | | 10,000.00
Principal Payments - Series 2023 (1) A2 | | | | | 2,025,000.00 | | | | | | 2,025,000.00
Principal Payments - Series 2023 (2) A | | | | | 100,000.00 | | | | | | 100,000.00
Interest Payments - Series 2023 (1) A1 | | | | | 301,295.00 | | | | | | 301,295.00
Interest Payments - Series 2023 (1) A2 | | | | | 442,750.00 | | | | | | 442,750.00
Interest Payments - Series 2023 (2) A | | | | | 273,847.50 | | | | | | 273,847.50
Principal Payment - Series 2023B | | | | | $	10,000.00 | | | | | | 10,000.00
Interest Payment - Series 2023B | | | | | 383,520.00 | | | | | | 383,520.00
Engineering | | | | | $	33,206.75 | | | | | | 33,206.75
Contingency | | | | | 1,177,165.00 | | | | | | 1,177,165.00
Contingency | | | | | | $	3,521.18 | | | | | 3,521.18
Contingency | | | | | | | $	20,014.91 | | | | 20,014.91
Contingency | | | | | | | | $	1,976.67 | | | 1,976.67
Total Expenses | $ | 574,915.68 | $  450,443.75 | $  833,537.50 | $  3,152,892.50	$  393,520.00	$  1,210,371.75 | $	3,521.18 | $	20,014.91 | $	1,976.67 | $	- | $ | 6,641,193.94

North River Ranch Improvement SD
Statement of Activities As of 11/30/2025

| | General | | S19, S19-MG Debt Service | | S20 Debt Service | | S23(1), S23(2) Debt Service | | S23B Debt Service | | S19, S19-MG Capital Projects | | S20 Capital Projects | | S23(1), S23(2) Capital Projects | | S23B Capital Projects | | Long-Term Debt | | | Total
Other Revenues (Expenses) & Gains (Losses) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Interest Income	$ | 1,783.86 | | | | | | | | | | | | | | | | | | | | $ | 1,783.86
Dividend Income | | | $	2,844.87 | | | | | | | | | | | | | | | | | | | 2,844.87
Dividend Income | | | | | $	3,803.97 | | | | | | | | | | | | | | | | | 3,803.97
Dividend Income | | | | | | | $	18,926.58 | | | | | | | | | | | | | | | 18,926.58
Dividend Income | | | | | | | | | $	4,249.75 | | | | | | | | | | | | | 4,249.75
Dividend Income | | | | | | | | | | | $	0.01 | | | | | | | | | | | 0.01
Dividend Income | | | | | | | | | | | | | $	92.78 | | | | | | | | | 92.78
Dividend Income | | | | | | | | | | | | | | | $	100.81 | | | | | | | 100.81
Dividend Income | | | | | | | | | | | | | | | | | $	2.38 | | | | | 2.38
Total Other Revenues (Expenses) & Gains (Lo $ | 1,783.86 | | $	2,844.87 | | $	3,803.97 | | $	18,926.58 | | $	4,249.75 | | $	0.01 | | $	92.78 | | $	100.81 | | $	2.38 | | $	- | | $ | 31,805.01
Change In Net Assets | $ | 22,667.13 | | $ | (442,358.57) | | $ | (829,200.00) | | $ | (2,388,446.30) | | $ | (389,270.25) | | $ | (1,203,087.77) | | $ | (3,428.40) | | $ | (19,914.10) | | $ | (1,974.29) | | $ | - | | $ | (5,255,012.55)
Net Assets At Beginning Of Y $ | (225,686.80) | | $  841,638.11 | | $ 1,125,382.64 | | $ | 5,490,568.38 | | $ 1,257,268.31 | | $	(176,845.43) | | $	28,467.72 | | $ | (90,529.08) | | $ | (203,755.70) | | $	- | | $ | 8,046,508.15
Net Assets At End Of Year | $ | (203,019.67) | | $  399,279.54 | | $  296,182.64 | | $  3,102,122.08 | | $  867,998.06 | | $  (1,379,933.20) | | $	25,039.32 | | $ | (110,443.18) | | $ | (205,729.99) | | $	- | | $ | 2,791,495.60

Revenues
On-Roll Assessments Off-Roll Assessments Developer Contributions
Other Income & Other Financing Sources
Net Revenues

$

$

YTD Actual

7,921.72
576,008.19
0.06
11,868.98
595,798.95

YTD Budget

$	426,769.89
261,084.90
- 4,133.33

$	691,988.12

YTD Variance

$	(418,848.17)
314,923.29
0.06
7,735.65

$	(96,189.17)

FY 2026
Adopted Budget

$ 2,560,619.36
1,566,509.42
- 24,800.00

$ 4,151,928.78

Percentage Variance

0.31%
36.77%

47.86%
14.35%

Expenditures
General & Administrative Expenses
Supervisor Fees
Public Officials' Liability Insurance Trustee Services
District Management Field Management Engineering Disclosure
District Counsel Assessment Administration Reamortization Schedules Audit
Arbitrage Calculation Tax Preparation Travel and Per Diem Telephone
Postage & Shipping Copies
Legal Advertising Miscellaneous Office Supplies Property Taxes
Web Site Maintenance Holiday Decorations Help Desk
Dues, Licenses, and Fees Maintenance Staff Lifestyle Staff
Resident Services Developer Loan Repayment
Total General & Administrative Expenses

$

$

2,000.00
11,203.00
11,414.74
13,416.66
- 18,340.55
-
-
-
-
-
-
- 407.21
189.25
493.98
195.44
671.07
6,557.68
177.61
- 400.00
36,600.00
240.00
175.00
10,000.00
23,186.13
14,487.54
-
150,155.86

$	2,000.00
1,657.15
5,209.17
13,416.67
12,500.00
10,000.00
5,000.00
3,666.67
4,166.67
416.67
1,250.00
500.00
25.42
216.67
266.67
666.67
166.67
833.33
6,523.31
666.67
16.67
600.00
6,666.67
208.33
29.17
21,666.67
45,750.36
7,366.67
17,966.10

$	169,419.05

$	-
9,545.85
6,205.57
(0.01)
(12,500.00)
8,340.55
(5,000.00)
(3,666.67)
(4,166.67)
(416.67)
(1,250.00)
(500.00)
(25.42)
190.54
(77.42)
(172.69)
28.77
(162.26)
34.37
(489.06)
(16.67)
(200.00)
29,933.33
31.67
145.83
(11,666.67)
(22,564.23)
7,120.87
(17,966.10)

$	(19,263.19)

$	12,000.00
9,942.90
31,255.00
80,500.00
75,000.00
60,000.00
30,000.00
22,000.00
25,000.00
2,500.00
7,500.00
3,000.00
152.52
1,300.00
1,600.00
4,000.00
1,000.00
5,000.00
39,140.00
4,000.00
100.00
3,600.00
40,000.00
1,250.00
175.00
130,000.00
274,502.15
44,200.00
107,796.61

$ 1,016,514.18

16.67%
112.67%
36.52%
16.67%
0.00%
30.57%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
31.32%
11.83%
12.35%
19.54%
13.42%
16.75%
4.44%
0.00%
11.11%
91.50%
19.20%
100.00%
7.69%
8.45%
32.78%
0.00%
14.77%

YTD Actual | | YTD Budget | | YTD Variance | | FY 2026 Adopted Budget | | Percentage Variance

Field Operations
Electric
Water Reclaimed Wetland Monitoring
Stormwater - Repair and Maintenance Equipment Rental
General Insurance
Property & Casualty Insurance Other Insurance
Irrigation
Lake Maintenance
Landscape Maintenance & Material Zone 1 - Riverfield TH - Yellowstone Zone 2 - Riverfield SF - Yellowstone
Zone 3 - Brightwood - Impact Landscaping & Irrigation Zone 4 - Wildleaf - Impact Landscaping & Irrigation Zone 5 - Camp Creek - Impact Landscaping & Irrigation Zone 6 - Longmeadow - Impact Landscaping & Irrigation Zone 7 - Crescent Creek - Steadfast Alliance
Zone 8 - Phase 2 - Southern Land Services Landscape Improvements / Replacement Contingency
Equipment Repair and Maintenance Pest Control
Mulch (Zones 1 - 7) Monument Maintenance
Bridge and Boardwalk Maintenance Storm Cleanup
Storm Landscape Replacement Capital Expenditures
Street, Sidewalk, and Curb Maintenance Lighting
Streetlight Leasing Shared Bike Maintenance Dog Park
Parks Maintenance & Repairs Trail Maintenance
Trailhead Maintenance Mailbox Maintenance

$

295.11
961.35
250.00
-
- 11,203.00
72,703.00
500.00
20,100.75
17,227.00

18,042.00
26,900.00
34,462.38
22,560.46
13,032.64
20,383.78
26,480.00
4,650.00
24,522.25
5,115.00
727.49
205.00
1,546.25
14,771.00
-
-
-
- 3,795.00
- 2,638.49
- 2,194.42
-
-
-
-

$	833.33
3,500.00
83.33
2,083.33
416.67
2,025.73
13,569.23
333.33
13,333.33
15,833.33

18,042.00
24,500.00
44,695.33
20,760.45
13,032.66
14,183.83
26,480.00
- 33,333.33
16,666.67
1,400.00
1,000.00
26,666.67
1,333.33
666.67
16,666.67
33,333.33
12,500.00
7,500.00
2,500.00
6,666.67
2,500.00
2,500.00
2,083.33
833.33
833.33
83.33

$	(538.22)
(2,538.65)
166.67
(2,083.33)
(416.67)
9,177.27
59,133.77
166.67
6,767.42
1,393.67

- 2,400.00
(10,232.95)
1,800.01
(0.02)
6,199.95
- 4,650.00
(8,811.08)
(11,551.67)
(672.51)
(795.00)
(25,120.42)
13,437.67
(666.67)
(16,666.67)
(33,333.33)
(12,500.00)
(3,705.00)
(2,500.00)
(4,028.18)
(2,500.00)
(305.58)
(2,083.33)
(833.33)
(833.33)
(83.33)

$	5,000.00
21,000.00
500.00
12,500.00
2,500.00
12,154.35
81,415.40
2,000.00
80,000.00
95,000.00

108,252.00
147,000.00
268,172.00
124,562.70
78,195.95
85,103.00
158,880.00
- 200,000.00
100,000.00
8,400.00
6,000.00
160,000.00
8,000.00
4,000.00
100,000.00
200,000.00
75,000.00
45,000.00
15,000.00
40,000.00
15,000.00
15,000.00
12,500.00
5,000.00
5,000.00
500.00

5.90%
4.58%
50.00%
0.00%
0.00%
92.17%
89.30%
25.00%
25.13%
18.13%

16.67%
18.30%
12.85%
18.11%
16.67%
23.95%
16.67%

12.26%
5.12%
8.66%
3.42%
0.97%
184.64%
0.00%
0.00%
0.00%
0.00%
8.43%
0.00%
6.60%
0.00%
14.63%
0.00%
0.00%
0.00%
0.00%

Total Field Operations | $ | 345,266.37 | | $	382,772.54 | | $ | (37,506.17) | | $ 2,296,635.40 | | 15.03%

YTD Actual | | YTD Budget | | YTD Variance | | FY 2026 Adopted Budget | | Percentage Variance
Brightwood Pavilion - Amenity | | | | | | | | | |
Clubhouse Electric | $ | 747.97 | | $	2,500.00 | | $	(1,752.03) | | $	15,000.00 | | 4.99%
Clubhouse Water | | 1,902.02 | | 11,666.67 | | (9,764.65) | | 70,000.00 | | 2.72%
Amenity - Cable TV / Internet / Wi-Fi | | 1,357.24 | | 1,666.67 | | (309.43) | | 10,000.00 | | 13.57%
Amenity - Irrigation Repairs | | 72.95 | | 1,500.00 | | (1,427.05) | | 9,000.00 | | 0.81%
Amenity - Pool Maintenance | | 3,300.00 | | 3,547.50 | | (247.50) | | 21,285.00 | | 15.50%
Amenity - Cleaning | | 3,865.86 | | 4,500.00 | | (634.14) | | 27,000.00 | | 14.32%
Amenity - Pest Control | | 490.00 | | 416.67 | | 73.33 | | 2,500.00 | | 19.60%
Amenity - Fitness Equipment Leasing | | 8,911.40 | | 4,565.70 | | 4,345.70 | | 27,394.20 | | 32.53%
Amenity - Security Monitoring | | 900.00 | | 900.00 | | - | | 5,400.00 | | 16.67%
Amenity - Firepits | | - | | 1,000.00 | | (1,000.00) | | 6,000.00 | | 0.00%
Amenity - Capital outlay | | - | | 10,833.33 | | (10,833.33) | | 65,000.00 | | 0.00%
Amenity - Miscellaneous | | - | | 2,500.00 | | (2,500.00) | | 15,000.00 | | 0.00%
Amenity - Pool equipment | | 650.00 | | 1,166.67 | | (516.67) | | 7,000.00 | | 9.29%
Amenity - A/C Maintenance and Equipment | | - | | 250.00 | | (250.00) | | 1,500.00 | | 0.00%
Amenity - Playground Maintenance | | - | | 1,666.67 | | (1,666.67) | | 10,000.00 | | 0.00%
Amenity - Streetlight Leasing | | 3,597.20 | | 11,666.67 | | (8,069.47) | | 70,000.00 | | 5.14%
Amenity - Access Control Maintenance | | - | | 250.00 | | (250.00) | | 1,500.00 | | 0.00%
Total Brightwood Pavilion - Amenity Expenses | $ | 25,794.64 | | $	60,596.55 | | $	(34,801.91) | | $  363,579.20 | | 7.09%
Riverfield Verandah - Amenity | | | | | | | | | |
Clubhouse Electric | $ | 327.09 | | $	1,500.00 | | $	(1,172.91) | | $	9,000.00 | | 3.63%
Clubhouse Water | | 1,057.61 | | 1,000.00 | | 57.61 | | 6,000.00 | | 17.63%
Amenity - Cable TV / Internet / Wi-Fi | | 2,017.84 | | 2,000.00 | | 17.84 | | 12,000.00 | | 16.82%
Amenity - Irrigation Repairs | | - | | 1,250.00 | | (1,250.00) | | 7,500.00 | | 0.00%
Amenity - Pool Maintenance | | 2,565.20 | | 2,758.33 | | (193.13) | | 16,550.00 | | 15.50%
Amenity - Cleaning | | 3,674.82 | | 3,833.33 | | (158.51) | | 23,000.00 | | 15.98%
Amenity - Pest Control | | 400.00 | | 333.33 | | 66.67 | | 2,000.00 | | 20.00%
Amenity - Security Monitoring | | 900.00 | | 1,733.33 | | (833.33) | | 10,400.00 | | 8.65%
Amenity - Gate Access and Maintenance | | 6,022.50 | | 1,000.00 | | 5,022.50 | | 6,000.00 | | 100.38%
Amenity - Capital outlay | | - | | 4,166.67 | | (4,166.67) | | 25,000.00 | | 0.00%
Amenity - Miscellaneous | | - | | 666.67 | | (666.67) | | 4,000.00 | | 0.00%
Amenity - Pool Equipment | | 4,300.00 | | 1,000.00 | | 3,300.00 | | 6,000.00 | | 71.67%
Amenity - Streetlight Leasing | | 2,130.95 | | 6,833.33 | | (4,702.38) | | 41,000.00 | | 5.20%
Amenity - Access Control Maintenance | | - | | 166.67 | | (166.67) | | 1,000.00 | | 0.00%
Total Riverfield Verandah - Amenity Expenses | $ | 23,396.01 | | $	28,241.66 | | $	(4,845.65) | | $  169,450.00 | | 13.81%

YTD Actual	YTD Budget	YTD Variance	^FY ^2026
Adopted Budget

Percentage Variance

Camp Creek - Amenity |
Clubhouse Electric | $	1,333.49 | | $	5,000.00 | | $	(3,666.51) | | $	30,000.00 | | 4.44%
Clubhouse Water | 63.11 | | 3,333.33 | | (3,270.22) | | 20,000.00 | | 0.32%
Amenity - Cable TV / Internet / Wi-Fi | 2,474.55 | | 4,333.33 | | (1,858.78) | | 26,000.00 | | 9.52%
Amenity - Irrigation Repairs | 477.55 | | 3,333.33 | | (2,855.78) | | 20,000.00 | | 2.39%
Amenity - Pool Maintenance | 5,350.00 | | 3,333.33 | | 2,016.67 | | 20,000.00 | | 26.75%
Amenity - Cleaning | 16,227.09 | | 8,833.33 | | 7,393.76 | | 53,000.00 | | 30.62%
Amenity - Pest Control | 865.00 | | 1,000.00 | | (135.00) | | 6,000.00 | | 14.42%
Amenity - Security Monitoring | - | | 2,000.00 | | (2,000.00) | | 12,000.00 | | 0.00%
Amenity - Fire Pits | - | | 500.00 | | (500.00) | | 3,000.00 | | 0.00%
Amenity - Gate Access and Maintenance | - | | 416.67 | | (416.67) | | 2,500.00 | | 0.00%
Amenity - Capital Outlay | - | | 3,333.33 | | (3,333.33) | | 20,000.00 | | 0.00%
Amenity - Miscellaneous | 115.40 | | 1,333.33 | | (1,217.93) | | 8,000.00 | | 1.44%
Amenity - Pool Equipment | - | | 2,333.33 | | (2,333.33) | | 14,000.00 | | 0.00%
Amenity - Office Equipment Leasing | 891.45 | | 2,000.00 | | (1,108.55) | | 12,000.00 | | 7.43%
Amenity - Bike Pump Park Maintenance | - | | 166.67 | | (166.67) | | 1,000.00 | | 0.00%
Amenity - Pickleball Maintenance | - | | 208.33 | | (208.33) | | 1,250.00 | | 0.00%
Amenity - Cost of Goods Sold | - | | 2,500.00 | | (2,500.00) | | 15,000.00 | | 0.00%
Amenity - Streetlight Leasing | 638.99 | | 1,666.67 | | (1,027.68) | | 10,000.00 | | 6.39%
Amenity - Canteen | 878.41 | | 6,666.67 | | (5,788.26) | | 40,000.00 | | 2.20%
Amenity - Repairs & Maintenance | 735.89 | | 166.67 | | 569.22 | | 1,000.00 | | 73.59%
Amenity - Dumpster | - | | 166.67 | | (166.67) | | 1,000.00 | | 0.00%
Amenity - Water Slide Preventative Maintenance | - | | 833.33 | | (833.33) | | 5,000.00 | | 0.00%
Amenity - Operations | 251.87 | | 2,500.00 | | (2,248.13) | | 15,000.00 | | 1.68%
Total Camp Creek - Amenity Expenses | $	30,302.80 | | $	55,958.32 | | $	(25,655.52) | | $  335,750.00 | | 9.03%

Non-County Maintained Roads
Highview Non-County Maintained Roads

$

-	$

-	$

-	$

-

Crescent Creek (4E only) Non-County Maintained Roads Riverfield Non-County Maintained Roads | | - - | - - | - - | - - | |
Total Non-County Maintained Roads | $ | -	$ | -	$ | -	$ | - | |

Total Expenses | $	574,915.68 | $	696,988.12 | $	(122,072.44) | $ 4,181,928.78 | 13.75%
Other Income (Expenses) Interest Income | $	1,783.86 | | $	5,000.00	$	(3,216.14) | | $	30,000.00 | | 5.95%
Total Other Income (Expenses) | $	1,783.86 | | $	5,000.00	$	(3,216.14) | | $	30,000.00 | | 5.95%
Net Income (Loss) | $	22,667.13 | | $	-	$	22,667.13 | | $	- | |

Page  of 10