Amelia National CDD
November 2025 Financial Package

November 30, 2025

PFM Group Consulting LLC
3501 Quadrangle Blvd.
Suite 270
Orlando, FL 32817
407-723-5900

	General Fund		Debt Service Fund - 2021		Debt Service Fund - 2006A		Construction
Fund		Long Term Debt Group		Total	
			
Assets									
Current Assets												
General Checking - CNB	$142,713.29										$142,713.29	
State Board of Administration	6,962.27										6,962.27	
CNB Engineering Reserve	28,301.66										28,301.66	
CNB Reserve	121,746.96										121,746.96	
CNB - Aerator Reserve	60,156.96										60,156.96	
Accounts Receivable - Due from Developer	425.00										425.00	
Assessments Receivable	250,135.33										250,135.33	
Prepaid Expenses	2,020.31										2,020.31	
Assessments Receivable			$214,309.37								214,309.37	
Due From Other Funds			35,720.63								35,720.63	
Revenue 2021 Refund			63,493.21								63,493.21	
Interest 2021 Refund			13.52								13.52	
Prepayment 2021			886.43								886.43	
Assessments Receivable					$316,799.29						316,799.29	
Due From Other Funds					13,725.33						13,725.33	
Debt Service Reserve - 2006A					218,559.80						218,559.80	
Revenue - 2006A					22,344.75						22,344.75	
Prepayment 2006A					26,396.90						26,396.90	
Acquisition/Construction - 2006A							$44,630.35				44,630.35	
Deferred Cost - 2006A							284,157.22				284,157.22	
Total Current Assets	$612,461.78		$314,423.16		$597,826.07		$328,787.57		$0.00		$1,853,498.58	

Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments									

$331,694.61		

$331,694.61	
									4,862,305.39		4,862,305.39	
	$0.00		$0.00		$0.00		$0.00		$5,194,000.00		$5,194,000.00	
Total Assets	$612,461.78		$314,423.16		$597,826.07		$328,787.57		$5,194,000.00		$7,047,498.58	

Liabilities and Net Assets	
Current Liabilities												
Accounts Payable	$66,700.00										$66,700.00	
Deferred Revenue	250,135.33										250,135.33	
Deferred Revenue			$214,309.37								214,309.37	
Deferred Revenue					$316,799.29						316,799.29	
Total Current Liabilities	$316,835.33		$214,309.37		$316,799.29		$0.00		$0.00		$847,943.99	

Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities									

$5,194,000.00		

$5,194,000.00	
	$0.00		$0.00		$0.00		$0.00		$5,194,000.00		$5,194,000.00	
Total Liabilities	$316,835.33		$214,309.37		$316,799.29		$0.00		$5,194,000.00		$6,041,943.99	

	General Fund		Debt Service Fund - 2021		Debt Service Fund - 2006A		Construction
Fund		Long Term Debt Group		Total	
Net Assets												
Net Assets, Unrestricted	$183,653.14										$183,653.14	
Net Assets - General Government	98,665.74										98,665.74	
Current Year Net Assets - General Government	13,307.57										13,307.57	
Net Assets, Unrestricted			$106,700.53								106,700.53	
Current Year Net Assets, Unrestricted			(6,586.74)								(6,586.74)	
Net Assets, Unrestricted					$379,542.88						379,542.88	
Current Year Net Assets, Unrestricted					(98,516.10)						(98,516.10)	
Net Assets, Unrestricted							$327,442.82				327,442.82	
Current Year Net Assets, Unrestricted							1,344.77				1,344.77	
Net Assets - General Government							(0.02)				(0.02)	
Total Net Assets	$295,626.45		$100,113.79		$281,026.78		$328,787.57		$0.00		$1,005,554.59	
												
Total Liabilities and Net Assets	$612,461.78		$314,423.16		$597,826.07		$328,787.57		$5,194,000.00		$7,047,498.58	

Statement of Activities As of 11/30/2025

Revenues

General Fund

Debt Service	Debt Service

Construction
Fund		Long Term Debt Group		Total	

$0.00		

$0.00		
$33,552.30 32,857.37
425.00
34,244.68
13,128.22
11,540.98
$125,748.55	

$0.00		

$0.00		
$800.00 4,458.00
4,040.63
6,350.00
1,850.00
757.50
6,248.00
7,500.00
341.50
250.00
162.54
175.00
932.94
6,400.59
850.00
4,687.00
5,000.00
4,482.17
16,000.00
25,185.00
45,000.00
79,415.63
$220,886.50	

$1,344.77
$1,344.77		

$0.00		
$1,758.77 353.58
1,230.33
1,344.77
$4,687.45	
$1,344.77		$0.00		($90,450.50)	
$327,442.80		$0.00		$1,096,005.09	

$328,787.57		
$0.00		
$1,005,554.59	

Fund - 2021	Fund - 2006A

On-Roll Assessments	$33,552.30		
Off-Roll Assessments	32,857.37		
Other Income & Other Financing Sources On-Roll Assessments
On-Roll Assessments	425.00		
$34,244.68		

$13,128.22	
Other Assessments					11,540.98	
Total Revenues	$66,834.67		$34,244.68		$24,669.20	

   

Expenses

Supervisor Fees	$800.00				
Public Official Insurance	4,458.00				
Trustee Services	4,040.63				
Management	6,350.00				
Field Management	1,850.00				
Engineering	757.50				
Property Appraiser	6,248.00				
Assessment Administration	7,500.00				
Legal Advertising	341.50				
Web Site Maintenance	250.00				
Office Misc (Postage, Tel, Copies, Etc.)	162.54				
Dues, Licenses, and Fees	175.00				
Electric	932.94				
Entry Decorations	6,400.59				
Wetland Upland Maintenance	850.00				
General Insurance	4,687.00				
Lake Maintenance	5,000.00				
Landscaping Maintenance & Material
Principal Payment	4,482.17		
$16,000.00		
Interest Payments
Principal Payments			25,185.00		
$45,000.00	
Interest Payments					79,415.63	
Total Expenses	$55,285.87		$41,185.00		$124,415.63	

$353.58	
$1,230.33	
$353.58		$1,230.33	
($6,586.74)		($98,516.10)	
$106,700.53		$379,542.88	

Other Revenues (Expenses) & Gains (Losses)

Interest Income
Interest Income	$1,758.77		
Interest Income
Interest Income						
Total Other Revenues (Expenses) & Gains (Losses)	$1,758.77					
Change In Net Assets	$13,307.57					
Net Assets At Beginning Of Year	$282,318.88					

Net Assets At End Of Year	
$295,626.45		
$100,113.79		
$281,026.78	

Amelia National CDD
Budget to Actual
For the Month Ended 11/30/25

Year to Date
Actual	Budget	Variance	Adopted FY
2026 Budget

Percentage Spent

Revenues
On Roll Assessments	$  33,552.30		$	40,588.10		$	(7,035.80)		$ 243,528.62		13.78%	
Off Roll Assessments	32,857.37		12,169.40		20,687.97		73,016.38		45.00%	
Other Income & Other Financing Sources	425.00		-		425.00		-		0.00%	
Net Revenues	$  66,834.67		$	52,757.50		$	14,077.17		$ 316,545.00		21.11%	

General & Administrative Expenses
Supervisor Fees	$	800.00		$	1,166.67		$	(366.67)		$	7,000.00		11.43%	
Public Official Insurance	4,458.00		638.33		3,819.67		3,830.00		116.40%	
Trustee Fees	4,040.63		1,382.79		2,657.84		8,296.76		48.70%	
District Management Fees	6,350.00		6,350.00		-		38,100.00		16.67%	
Field Management Fees	1,850.00		1,850.00		-		11,100.00		16.67%	
District Engineer	757.50		833.33		(75.83)		5,000.00		15.15%	
District Engineer - Reserves	-		333.33		(333.33)		2,000.00		0.00%	
Engineering Inspections - Reserves	-		833.33		(833.33)		5,000.00		0.00%	
Disclosure Agent	-		833.33		(833.33)		5,000.00		0.00%	
Property Appraiser Fee	6,248.00		1,083.33		5,164.67		6,500.00		96.12%	
District Counsel	-		666.67		(666.67)		4,000.00		0.00%	
Assessment Administration	7,500.00		1,250.00		6,250.00		7,500.00		100.00%	
Re-amortization Schedule	-		83.33		(83.33)		500.00		0.00%	
Audit Fees	-		800.00		(800.00)		4,800.00		0.00%	
Arbitrage	-		166.67		(166.67)		1,000.00		0.00%	
Tax Document Preparation Fee	-		8.00		(8.00)		48.00		0.00%	
Legal Advertising	341.50		166.67		174.83		1,000.00		34.15%	
Bank Fees	-		16.67		(16.67)		100.00		0.00%	
Contingency/Miscellaneous	-		4,713.50		(4,713.50)		28,281.00		0.00%	
Website Maintenance	250.00		450.00		(200.00)		2,700.00		9.26%	
Office Misc (Phone/Postage/Copies/Supplies/etc)	162.54		125.00		37.54		750.00		21.67%	
Dues, Licenses & Fees	175.00		29.17		145.83		175.00		100.00%	
Electric	932.94		1,666.67		(733.73)		10,000.00		9.33%	
Wetlands Water Table Management	850.00		850.00		-		5,100.00		16.67%	
General Insurance	4,687.00		829.70		3,857.30		4,978.20		94.15%	
Crime Insurance	-		83.33		(83.33)		500.00		0.00%	
Repairs & Maintenance - Entry			833.33		(833.33)		5,000.00		0.00%	
Repairs & Maintenance - Irrigation/wetland tree maintenance	-		1,333.33		(1,333.33)		8,000.00		0.00%	
Lake Maintenance	5,000.00		6,416.67		(1,416.67)		38,500.00		12.99%	
Landscape Maintenance	4,482.17		8,964.34		(4,482.17)		53,786.04		8.33%	
Landscape Improvement	-		666.67		(666.67)		4,000.00		0.00%	
Lake Improvements Repairs and Maint	-		666.67		(666.67)		4,000.00		0.00%	
Lake Treatment	-		833.33		(833.33)		5,000.00		0.00%	
Entry Decorations	6,400.59		833.33		5,567.26		5,000.00		128.01%	
Lake Improvements/Aerators New	-		5,000.00		(5,000.00)		30,000.00		0.00%	
Total General & Administrative Expenses	$  55,285.87		$	52,757.50		$	2,528.37		$ 316,545.00		17.47%	
Income (Loss) from Operations	$ 11,548.80	$	-	$	11,548.80	$	- Other Income (Expense)
Interest Income	$	1,758.77		$	-	$	1,758.77		$	-	
Total Other Income (Expense)	$	1,758.77		 
$	-	$	1,758.77		$	-	
Net Income (Loss)	$  13,307.57		 
$	-	$	13,307.57		$	-