Lakeside Landings CDD
April 2026 Financial Report

April 30, 2026

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

Lakeside Landings CDD
Statement of Financial Position As of 4/30/2026

General Fund	General Fixed Asset Group

Total

	Assets		
Current Assets
General Checking Account		
$	434,988.40		
$	434,988.40	
Reserve Checking Account		329,448.24		329,448.24	
Due From Other Governmental Agent		1,200.00		1,200.00	
Deposits		19,090.15		19,090.15	
Total Current Assets		$	784,726.79		$	-	$	784,726.79	

Property, Plant & Equipment		
Other Fixed Assets (2007)	$  7,652,859.49		$ 7,652,859.49	
Other Fixed Assets (2008)	923,482.00		923,482.00	
Total Property, Plant & Equipment	$	-	$  8,576,341.49		$ 8,576,341.49	

Total Assets	$	784,726.79		$	8,576,341.49		$	9,361,068.28	

Liabilities and Net Assets					
Current Liabilities
Accounts Payable	$	11,350.02				
$	11,350.02	
Total Current Liabilities	$	11,350.02		$	-		$	11,350.02	

Total Liabilities	$	11,350.02		$	-		$	11,350.02	

Net Assets
Net Assets, Unrestricted	$	69,458.89				

$	69,458.89	
Net Assets - General Government	391,656.90				391,656.90	
Current Year Net Assets - General Government	312,260.98				312,260.98	
Net Assets, Invd in Capital, Net of Debt		$  8,576,341.49		8,576,341.49	

Total Net Assets	$	773,376.77		$  8,576,341.49		$ 9,349,718.26	

					
Total Liabilities and Net Assets	$	784,726.79		$  8,576,341.49		$ 9,361,068.28	

Lakeside Landings CDD
Statement of Activities As of 4/30/2026

General Fund	General Fixed Asset Group

Total

Revenues

On-Roll Assessments

$	701,724.82

$	701,724.82

Other Income & Other Financing Sources	30.00	30.00

Total Revenues

$	701,754.82	$

-	$	701,754.82

Supervisor Fees	$	1,800.00			$	1,800.00	
POL Insurance	2,786.00			2,786.00	
Management	26,250.00			26,250.00	
Field Management	8,750.00			8,750.00	
Engineering	6,821.00			6,821.00	
Property Appraiser	7,472.31			7,472.31	
District Counsel	7,059.63			7,059.63	
Assessment Administration	5,000.00			5,000.00	
Audit	3,500.00			3,500.00	
Tax Preparation	37.80			37.80	
Travel and Per Diem	133.39			133.39	
Postage & Shipping	163.39			163.39	
Legal Advertising	141.12			141.12	
Meeting Room	214.00			214.00	
Property Taxes	118.91			118.91	
Web Site Maintenance	1,475.00			1,475.00	
Dues, Licenses, and Fees	175.00			175.00	
Security	13,560.00			13,560.00	
Amenity - Irrigation Repairs	4,867.55			4,867.55	
Amenity - Pool Maintenance	24,010.00			24,010.00	
Amenity - Janitorial	19,550.00			19,550.00	
Amenity - Pest Control	1,417.00			1,417.00	
Amenity - Security	1,095.00			1,095.00	
Hog Capture	7,200.00			7,200.00	
Amenity - Pool Resurface	56,950.00			56,950.00	
Amenity - Miscellaneous	3,050.00			3,050.00	
General Insurance	3,402.00			3,402.00	
Property & Casualty	15,149.00			15,149.00	
Other Insurance	500.00			500.00	
Irrigation	5,756.76			5,756.76	
Lake Maintenance	31,212.50			31,212.50	
Landscaping Maintenance & Material	55,902.27			55,902.27	
Landscape Improvements	7,145.00			7,145.00	
Signage & Amenities Repair	200.00			200.00	
Streetlights	81,100.36			81,100.36	
Total Expenses	$	403,964.99		$	-	$	403,964.99	

er Revenues (Expenses) & Gains (Losses)
Interest Income	

$	14,471.15				

$	14,471.15	
Total Other Revenues (Expenses) & Gains (Losses)	$	14,471.15		$	-		$	14,471.15	
Change In Net Assets	$	312,260.98		$	-		$	312,260.98	
Net Assets At Beginning Of Year	$	461,115.79		$	8,576,341.49		$ 9,037,457.28	

Net Assets At End Of Year	
$	773,376.77		
$	8,576,341.49		
$ 9,349,718.26	

Expenses

Oth

Budget to Actual
For the Month Ending 04/30/2026

YTD Actual	YTD Budget	YTD Variance

FY 2026
Adopted Budget

Percentage Spent

Revenues

On-Roll Assessments	$	701,724.82	$	
Other Income & Other Financing Sources	30.00		

405,371.88

$	296,352.94

$  694,923.22

100.98%

Net Revenues	$	701,754.82	$	405,371.88	$	296,382.94	$  694,923.22	100.98%

-	30.00	-	0.00%

Administrative Expenses
Supervisor Fees	
$	1,800.00	
$	4,666.67	
$	
Management	26,250.00	26,250.00		

Expenditures

(2,866.67)	$	8,000.00	22.50%	
-	45,000.00
Field Management	8,750.00	-	8,750.00	-	58.33%
0.00%	
Engineering	6,821.00	5,833.33	987.67	10,000.00	68.21%	
Property Appraiser	7,472.31	3,791.67	3,680.64	6,500.00	114.96%	
District Counsel	7,059.63	8,750.00	(1,690.37)	15,000.00	47.06%	
Assessment Administration	5,000.00	2,916.67	2,083.33	5,000.00	100.00%	
Audit	3,500.00	2,100.00	1,400.00	3,600.00	97.22%	
Tax Preparation	37.80	-	-	-	0.00%	
Travel and Per Diem	133.39	583.33	(449.94)	1,000.00	13.34%	
Postage & Shipping	163.39	1,166.67	(1,003.28)	2,000.00	8.17%	
Copies	-	233.33	(233.33)	400.00	0.00%	
Legal Advertising	141.12	583.33	(442.21)	1,000.00	14.11%	
Meeting Room	214.00	998.67	(784.67)	1,712.00	12.50%	
Property Taxes	118.91	87.50	31.41	150.00	79.27%	
Web Site Maintenance	1,475.00	1,633.33	(158.33)	2,800.00	52.68%	
Dues, Licenses, and Fees	175.00	102.08	72.92	175.00	100.00%	
Total Administrative Expenses	$	69,111.55		$	59,696.58		$	9,377.17		$  102,337.00		67.53%	
Amenity Expenses						
Security	$	13,560.00	$	23,333.33	$	(9,773.33)	$	40,000.00	33.90%	
Streetlight	81,100.36	64,166.67	16,933.69	110,000.00	73.73%	
Amenity - Irrigation Repairs	4,867.55	2,641.73	2,225.82	4,528.68	107.48%	
Amenity - Pool Maintenance	24,010.00	23,333.33	676.67	40,000.00	60.03%	
Amenity - Access Control Key Fob	-	14,000.00	(14,000.00)	24,000.00	0.00%	
Amenity - Janitorial	19,550.00	26,833.33	(7,283.33)	46,000.00	42.50%	
Amenity - Pest Control	1,417.00	875.00	542.00	1,500.00	94.47%	
Amenity - Vandalism	-	1,458.33	(1,458.33)	2,500.00	0.00%	
Amenity - Security (wifi)	1,095.00	1,166.67	(71.67)	2,000.00	54.75%	
Amenity - Pool Furniture	-	583.33	(583.33)	1,000.00	0.00%	
Amenity - Pool Resurface	56,950.00	46,666.67	10,283.33	80,000.00	71.19%	
Amenity - Miscellaneous	3,050.00	5,833.33	(2,783.33)	10,000.00	30.50%	
Contingency Reserve	10,000.00	5,833.33	4,166.67	10,000.00	100.00%	
Total Amenity Expenses	$	215,599.91		$	216,725.06		$	(1,125.15)		$  371,528.68		58.03%	
Insurance Expenses						
POL Insurance	$	2,786.00	$	1,686.30	$	1,099.70	$	2,890.80	96.37%	
General Insurance	3,402.00	2,059.11	1,342.89	3,529.90	96.38%	
Property & Casualty	15,149.00	9,483.83	5,665.17	16,258.00	93.18%	
Other Insurance	500.00	-	500.00	-	0.00%	

Total Insurance Expenses	$	21,837.00	$	13,229.24		$	8,607.76		$	22,678.70		96.29%	

Field Expenses
Hurricane Clean-Up	$	-	$	5,833.33		

$	(5,833.33)		

$	10,000.00		

0.00%	
Hog Capture	7,200.00	8,400.00	(1,200.00)	14,400.00	50.00%	
Irrigation	5,756.76	13,987.66	(8,230.90)	23,978.84	24.01%	
Lake Maintenance	31,212.50	17,500.00	13,712.50	30,000.00	104.04%	
Landscaping Maintenance & Material	55,902.27	55,416.67	485.60	95,000.00	58.84%	
Landscape Improvements	7,145.00	14,583.33	(7,438.33)	25,000.00	28.58%	

Total Field Expenses	$	107,416.53		$	115,720.99		$	(8,304.46)		$  198,378.84		54.15%	
									
Total Expenditures	$	413,964.99		$	405,371.88		$	8,555.31		$  694,923.22		59.57%	

Income (Loss) from Operations	$	287,789.83		
$	-		
$	287,827.63		
$	-			

Interest Income	$	14,471.15	$	-	$	14,471.15	$	-		
Total Other Income (Expense)	$	14,471.15		$	-	$	14,471.15		$	-		
Net Income (Loss)	$	302,260.98		$	-	$	302,298.78		$	-		

Signage & Amenties Repair	200.00	-	200.00	-	0.00%

Other Income (Expense)