Amelia National CDD
June 2026 Financial Package

June 30, 2026

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

Amelia National CDD Statement of Financial Position As of 6/30/2026

	General Fund	Debt Service Fund - 2021	Debt Service Fund - 2006A		Construction
Fund		Long Term Debt Group		Total	
		Assets								
Current Assets										
General Checking - CNB	$173,860.16								$173,860.16	
State Board of Administration	7,119.86								7,119.86	
CNB Engineering Reserve	28,821.32								28,821.32	
CNB Reserve	123,982.48								123,982.48	
CNB - Aerator Reserve	61,261.55								61,261.55	
Accounts Receivable - Due from Developer	425.00								425.00	
Assessments Receivable	9,799.01								9,799.01	
Prepaid Expenses	2,128.06								2,128.06	
Revenue 2021 Refund		$86,596.96							86,596.96	
Interest 2021 Refund		16.86							16.86	
Prepayment 2021		8,226.51							8,226.51	
Assessments Receivable			$41,783.97						41,783.97	
Debt Service Reserve - 2006A			195,128.51						195,128.51	
Revenue - 2006A			60,758.58						60,758.58	
Prepayment 2006A			13,874.76						13,874.76	
Acquisition/Construction - 2006A					$45,652.12				45,652.12	
Deferred Cost - 2006A		
			319,029.59				319,029.59	
Total Current Assets	$407,397.44	$94,840.33	$311,545.82		$364,681.71		$0.00		$1,178,465.30	
Investments
Amount Available in Debt Service Funds Amount To Be Provided
Total Investments							

$364,602.18		

$364,602.18	
		
					4,412,397.82		4,412,397.82	
		$0.00	$0.00		$0.00		$4,777,000.00		$4,777,000.00	
Total Assets	$407,397.44	
$94,840.33	$311,545.82		$364,681.71		$4,777,000.00		$5,955,465.30	
		
Liabilities and Net Assets								
Current Liabilities Deferred Revenue Deferred Revenue
Total Current Liabilities	

$9,799.01								

$9,799.01	
		
	$41,783.97						41,783.97	
	$9,799.01	$0.00	$41,783.97		$0.00		$0.00		$51,582.98	
Long Term Liabilities
Revenue Bonds Payable - Long-Term Total Long Term Liabilities		

$4,777,000.00		

$4,777,000.00	
		$0.00	$0.00		$0.00		$4,777,000.00		$4,777,000.00	
Total Liabilities	$9,799.01	
$0.00	$41,783.97		$0.00		$4,777,000.00		$4,828,582.98	

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	115,279.55								115,279.55	
Net Assets, Unrestricted		$106,700.53							106,700.53	
Current Year Net Assets, Unrestricted		(11,860.20)							(11,860.20)	
Net Assets, Unrestricted			$379,542.88						379,542.88	
Current Year Net Assets, Unrestricted			(109,781.03)						(109,781.03)	
Net Assets, Unrestricted					$327,442.82				327,442.82	
Current Year Net Assets, Unrestricted					37,238.91				37,238.91	
Net Assets - General Government		
			(0.02)				(0.02)	
Total Net Assets	$397,598.43	$94,840.33	$269,761.85		$364,681.71		$0.00		$1,126,882.32	

								
Total Liabilities and Net Assets	$407,397.44	$94,840.33	$311,545.82		$364,681.71		$4,777,000.00		$5,955,465.30	

Amelia National CDD Statement of Activities As of 6/30/2026

	General Fund	
Revenues		
On-Roll Assessments	$244,682.06	
Off-Roll Assessments On-Roll Assessments Other Assessments On-Roll Assessments Off-Roll Assessments Other Assessments Inter-Fund Transfers Inter-Fund Transfers	62,063.93	
Total Revenues	$306,745.99	

Debt Service Fund - 2021	Debt Service Fund - 2006A	

$249,731.29
7,398.48

$257,129.77	

$95,738.29 192,405.26
34,622.94
(28,417.44)

$294,349.05	

$223,000.00 50,194.80

$273,194.80	

$255,000.00 157,621.88
$412,621.88	

$4,204.83

$4,204.83 ($11,860.20)
$106,700.53	

$8,491.80

$8,491.80 ($109,781.03)
$379,542.88	

Expenses

Supervisor Fees	$5,200.00	
Public Official Insurance	4,458.00	
Trustee Services	8,189.01	
Management	28,575.00	
Field Management	8,325.00	
Engineering	11,523.95	
Disclosure Agent	2,500.00	
Property Appraiser	6,248.00	
District Counsel	16,209.00	
Assessment Administration	7,500.00	
Audit	4,800.00	
Arbitrage Calculation	2,750.00	
Tax Preparation	42.10	
Legal Advertising	1,108.50	
Contingency/Miscellaneous	22,855.79	
Web Site Maintenance	1,725.00	
Office Misc (Postage, Tel, Copies, Etc.)	618.90	
Dues, Licenses, and Fees	175.00	
Electric	4,084.01	
Wetland Upland Maintenance	5,475.00	
General Insurance	4,687.00	
Repairs & Maintenance-Irrigation/Wetland	3,457.00	
Lake Maintenance	22,300.00	
Landscaping Maintenance & Material	22,410.85	
Lake Improvements Repairs & Maintenance	1,750.00	
Entry Decorations	4,440.00	
Principal Payment		
Interest Payments		
Principal Payments		
Interest Payments		
Total Expenses	$201,407.11	

Other Revenues (Expenses) & Gains (Losses)

Interest Income Interest Income Interest Income Interest Income
Total Other Revenues (Expenses) & Gains (Losses)

Change In Net Assets

Net Assets At Beginning Of Year

$9,940.67

$9,940.67

$115,279.55

$282,318.88

	 

Net Assets At End Of Year

$397,598.43

$94,840.33	$269,761.85

Construction
Fund		Long Term Debt Group		Total	
				
$244,682.06	
				62,063.93	
				249,731.29	
				7,398.48	
				95,738.29	
				192,405.26	
				34,622.94	

$28,417.44				(28,417.44)
28,417.44	
$28,417.44		$0.00		$886,642.25	
				
$5,200.00	
				4,458.00	
				8,189.01	
				28,575.00	
				8,325.00	
				11,523.95	
				2,500.00	
				6,248.00	
				16,209.00	
				7,500.00	
				4,800.00	
				2,750.00	
				42.10	
				1,108.50	
				22,855.79	
				1,725.00	
				618.90	
				175.00	
				4,084.01	
				5,475.00	
				4,687.00	
				3,457.00	
				22,300.00	
				22,410.85	
				1,750.00	
				4,440.00	
				223,000.00	
				50,194.80	
				255,000.00	
				157,621.88	
$0.00		$0.00		$887,223.79	
				
$9,940.67	
				4,204.83	
				8,491.80	
$8,821.47				8,821.47	
$8,821.47		$0.00		$31,458.77	
$37,238.91		$0.00		$30,877.23	
$327,442.80		$0.00		$1,096,005.09	

$364,681.71		
$0.00		
$1,126,882.32	

	 

Amelia National CDD	
Budget to Actual	
For the Month Ended 6/30/26	
				Year to Date								
		Actual		Budget		Variance		Adopted FY 2026 Budget		Percentage Spent	
Revenues												
On Roll Assessments		$244,682.06		$	182,646.47		$	62,035.60		$ 243,528.62		100.47%	
Off Roll Assessments		62,063.93		54,762.29		7,301.65		73,016.38		85.00%	
Net Revenues		$306,745.99		$	237,408.75		$	69,337.24		$ 316,545.00		96.90%	
General & Administrative Expenses												
Supervisor Fees	$	5,200.00	$	5,250.00		$	(50.00)		$	7,000.00		74.29%	
Public Official Insurance		4,458.00		2,872.50		1,585.50		3,830.00		116.40%	
Trustee Fees		8,189.01		6,222.57		1,966.44		8,296.76		98.70%	
District Management Fees		28,575.00		28,575.00		-		38,100.00		75.00%	
Field Management Fees		8,325.00		8,325.00		-		11,100.00		75.00%	
District Engineer		11,523.95		3,750.00		7,773.95		5,000.00		230.48%	
District Engineer - Reserves		-		1,500.00		(1,500.00)		2,000.00		0.00%	
Engineering Inspections - Reserves		-		3,750.00		(3,750.00)		5,000.00		0.00%	
Disclosure Agent		2,500.00		3,750.00		(1,250.00)		5,000.00		50.00%	
Property Appraiser Fee		6,248.00		4,875.00		1,373.00		6,500.00		96.12%	
District Counsel		16,209.00		3,000.00		13,209.00		4,000.00		405.23%	
Assessment Administration		7,500.00		5,625.00		1,875.00		7,500.00		100.00%	
Re-amortization Schedule		-		375.00		(375.00)			500.00		0.00%	
Audit Fees		4,800.00		3,600.00		1,200.00		4,800.00		100.00%	
Arbitrage		2,750.00		750.00		2,000.00		1,000.00		275.00%	
Tax Document Preparation Fee		42.10		36.00		6.10			48.00		87.71%	
Legal Advertising		1,108.50		750.00		358.50		1,000.00		110.85%	
Bank Fees		-		75.00		(75.00)			100.00		0.00%	
Contingency/Miscellaneous		22,855.79		21,210.75		1,645.04		28,281.00		80.82%	
Website Maintenance		1,725.00		2,025.00		(300.00)		2,700.00		63.89%	
Office Misc (Phone/Postage/Copies/Supplies/etc)		618.90		562.50		56.40			750.00		82.52%	
Dues, Licenses & Fees		175.00		131.25		43.75			175.00		100.00%	
Electric		4,084.01		7,500.00		(3,415.99)		10,000.00		40.84%	
Wetlands Water Table Management		5,475.00		3,825.00		1,650.00		5,100.00		107.35%	
General Insurance		4,687.00		3,733.65		953.35		4,978.20		94.15%	
Crime Insurance		-		375.00		(375.00)			500.00		0.00%	
Repairs & Maintenance - Entry		-		3,750.00		(3,750.00)		5,000.00		0.00%	
Repairs & Maintenance - Irrigation/wetland tree maintenance		3,457.00		6,000.00		(2,543.00)		8,000.00		43.21%	
Lake Maintenance		22,300.00		28,875.00		(6,575.00)		38,500.00		57.92%	
Landscape Maintenance		22,410.85		40,339.53		(17,928.68)		53,786.04		41.67%	
Landscape Improvement		-		3,000.00		(3,000.00)		4,000.00		0.00%	
Lake Improvements Repairs and Maint		1,750.00		3,000.00		(1,250.00)		4,000.00		43.75%	
Lake Treatment		-		3,750.00		(3,750.00)		5,000.00		0.00%	
Entry Decorations		4,440.00		3,750.00		690.00		5,000.00		88.80%	
Lake Improvements/Aerators New		-		22,500.00		(22,500.00)		30,000.00		0.00%	
Total General & Administrative Expenses	$ 201,407.11	$	237,408.75		$  (36,001.64)		$ 316,545.00		63.63%	
Income (Loss) from Operations	$	105,338.88		$	-		$  105,338.88		$	-			
Other Income (Expense)												
Interest Income	$	9,940.67		$	-		$	9,940.67		$	-			
Total Other Income (Expense)	$	9,940.67		$	-		$	9,940.67		$	-			
Net Income (Loss)	$	115,279.55		$	-		$  115,279.55		$	-