Lakeside Landings CDD
July 2026 Financial Report

July 31, 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 7/31/2026						

General Fund		
General Fixed Asset Group			

Total	

Assets						
Current Assets						
General Checking Account	$	264,115.89				$	264,115.89	
Reserve Checking Account	333,359.41					333,359.41	
Deposits	19,090.15

Total Current Assets	$	616,565.45					19,090.15	
		$	-		$	616,565.45	

Property, Plant & Equipment						
Other Fixed Assets (2007)		$ 7,652,859.49		$	7,652,859.49	
Other Fixed Assets (2008)

Total Property, Plant & Equipment	$	-		923,482.00

$ 8,576,341.49		
$	923,482.00
8,576,341.49	

Total Assets	$	616,565.45

Liabilities and Net Assets		$ 8,576,341.49		$	9,192,906.94	
Current Liabilities						
Accounts Payable	$	13,889.63

Total Current Liabilities	$	13,889.63

Total Liabilities	$	13,889.63

Net Assets		

$	-

$	-		$
$

$	13,889.63
13,889.63

13,889.63	
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	141,560.03					141,560.03	
Net Assets, Unrestricted					(8,227,100.60)	
Net Assets - General Government					8,227,100.60	
Net Assets, Invd in Capital, Net of Debt		$ 8,576,341.49			8,576,341.49	

Total Net Assets	$	602,675.82		$ 8,576,341.49		$	9,179,017.31	

						
Total Liabilities and Net Assets	$	616,565.45		$ 8,576,341.49		$	9,192,906.94	

Lakeside Landings CDD	
Statement of Activities	
	As of 7/31/2026			
	
General Fund	General Fixed Asset Group	
Total	
Revenues				
On-Roll Assessments	$	703,784.40		$	703,784.40	
Other Income & Other Financing Sources
Total Revenues	170.00

$	703,954.40	

$	-	170.00

$	703,954.40	
Expenses				
Supervisor Fees	$	2,800.00		$	2,800.00	
POL Insurance	2,786.00		2,786.00	
Management	37,500.00		37,500.00	
Field Management	12,500.00		12,500.00	
Engineering	12,956.00		12,956.00	
Property Appraiser	7,472.31		7,472.31	
District Counsel	15,793.85		15,793.85	
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	221.66		221.66	
Legal Advertising	581.28		581.28	
Meeting Room	314.00		314.00	
Property Taxes	118.91		118.91	
Web Site Maintenance	1,725.00		1,725.00	
Dues, Licenses, and Fees	175.00		175.00	
Capital Expenditures	26,000.00		26,000.00	
Security	21,516.00		21,516.00	
Amenity - Irrigation Repairs	5,781.15		5,781.15	
Amenity - Pool Maintenance	34,700.00		34,700.00	
Amenity - Access Control Key Fob	10,573.38		10,573.38	
Amenity - Janitorial	27,950.00		27,950.00	
Amenity - Pest Control	2,276.82		2,276.82	
Amenity - Security	1,515.00		1,515.00	
Hog Capture	10,800.00		10,800.00	
Amenity - Pool Resurface	56,950.00		56,950.00	
Amenity - Miscellaneous	9,583.00		9,583.00	
General Insurance	3,402.00		3,402.00	
Property & Casualty	15,149.00		15,149.00	
Other Insurance	500.00		500.00	
Irrigation	8,555.88		8,555.88	
Lake Maintenance	37,212.50		37,212.50	
Landscaping Maintenance & Material	80,485.37		80,485.37	

Lakeside Landings CDD
Statement of Activities As of 7/31/2026

	General Fund		General Fixed
Asset Group		Total	
Landscape Improvements		8,765.00				8,765.00	
Signage & Amenities Repair		970.00				970.00	
Streetlights		116,192.45				116,192.45	
Total Expenses	$	582,492.75		$	-		$	582,492.75	
Other Revenues (Expenses) & Gains (Losses)							
Interest Income	$	20,098.38			$	20,098.38	
Total Other Revenues (Expenses) & Gains (Losses)	$	20,098.38		$	-		$	20,098.38	
Change In Net Assets	$	141,560.03	$	-	$	141,560.03	
Net Assets At Beginning Of Year	$	461,115.79	$	8,576,341.49	$	9,037,457.28	

Net Assets At End Of Year	
$	
602,675.82	
$	
8,576,341.49	
$	
9,179,017.31	

	Lakeside Landings CDD								
	Budget to Actual								
For								

YTD Actual	

YTD Budget		

YTD Variance			
FY 2026
Adopted Budget		
Percentage Spent	
Revenues									
On-Roll Assessments	$	703,784.40	$	579,102.68		$	124,681.72		$	694,923.22		101.28%	
Other Income & Other Financing Sources	170.00	-		170.00			-		0.00%	
Net Revenues	$	703,954.40	$	579,102.68		$	124,851.72		$	694,923.22		101.30%	
Expenditures									
Administrative Expenses									
Supervisor Fees	$	2,800.00	$	6,666.67		$	(3,866.67)		$	8,000.00		35.00%	
Management	37,500.00	37,500.00		-			45,000.00		83.33%	
Field Management	12,500.00	-		12,500.00			-		0.00%	
Engineering	12,956.00	8,333.33		4,622.67			10,000.00		129.56%	
Property Appraiser	7,472.31	5,416.67		2,055.64			6,500.00		114.96%	
District Counsel	15,793.85	12,500.00		3,293.85			15,000.00		105.29%	
Assessment Administration	5,000.00	4,166.67		833.33			5,000.00		100.00%	
Audit	3,500.00	3,000.00		500.00			3,600.00		97.22%	
Tax Preparation	37.80	-		-			-		0.00%	
Travel and Per Diem	133.39	833.33		(699.94)			1,000.00		13.34%	
Postage & Shipping	221.66	1,666.67		(1,445.01)			2,000.00		11.08%	
Copies	-	333.33		(333.33)			400.00		0.00%	
Legal Advertising	581.28	833.33		(252.05)			1,000.00		58.13%	
Meeting Room	314.00	1,426.67		(1,112.67)			1,712.00		18.34%	
Property Taxes	118.91	125.00		(6.09)			150.00		79.27%	
Web Site Maintenance	1,725.00	2,333.33		(608.33)			2,800.00		61.61%	
Dues, Licenses, and Fees	175.00	145.83		29.17			175.00		100.00%	
Total Administrative Expenses	
 $	100,829.20   $	85,280.83 		 $	15,510.57 		 $ 	102,337.00 		98.53%	
Amenity Expenses									
Security	$	21,516.00	$	33,333.33		$	(11,817.33)		$	40,000.00		53.79%	
Streetlight	116,192.45	91,666.67		24,525.78			110,000.00		105.63%	
Amenity - Irrigation Repairs	5,781.15	3,773.90		2,007.25			4,528.68		127.66%	
Amenity - Pool Maintenance	34,700.00	33,333.33		1,366.67			40,000.00		86.75%	
Amenity - Access Control Key Fob	10,573.38	20,000.00		(9,426.62)			24,000.00		44.06%	
Amenity - Janitorial	27,950.00	38,333.33		(10,383.33)			46,000.00		60.76%	
Amenity - Pest Control	2,276.82	1,250.00		1,026.82			1,500.00		151.79%	
Amenity - Vandalism	-	2,083.33		(2,083.33)			2,500.00		0.00%	
Amenity - Security (wifi)	1,515.00	1,666.67		(151.67)			2,000.00		75.75%	
Amenity - Pool Furniture	-	833.33		(833.33)			1,000.00		0.00%	
Amenity - Pool Resurface	56,950.00	66,666.67		(9,716.67)			80,000.00		71.19%	
Amenity - Miscellaneous	9,583.00	8,333.33		1,249.67			10,000.00		95.83%	
Capital Expenditures - Pool Equipment	26,000.00	-		26,000.00			-		0.00%	
Contingency Reserve	10,000.00	8,333.33		1,666.67			10,000.00		100.00%	
Total Amenity Expenses	
 $	323,037.80   $	309,607.23 		 $	13,430.57 		 $ 	371,528.68 		86.95%	
Insurance Expenses								
POL Insurance	$	2,786.00	$	2,409.00		$	377.00		$	2,890.80		96.37%	
General Insurance	3,402.00	2,941.58		460.42			3,529.90		96.38%	
Property & Casualty	15,149.00	13,548.33		1,600.67			16,258.00		93.18%	
Other Insurance	500.00	-		500.00			-		0.00%	
Total Insurance Expenses	
 $	21,837.00   $	18,898.92 		 $	2,938.08 		 $		22,678.70 		96.29%	

Lakeside Landings CDD
Budget to Actual
For the Month Ending 07/31/2026	

Field Expenses	

YTD Actual		

YTD Budget		

YTD Variance			
FY 2026
Adopted Budget	
Percentage Spent	
Hurricane Clean-Up	$	-	$	8,333.33		$	(8,333.33)		$	10,000.00	0.00%	
Hog Capture	10,800.00	12,000.00		(1,200.00)			14,400.00	75.00%	
Irrigation	8,555.88	19,982.37		(11,426.49)			23,978.84	35.68%	
Lake Maintenance	37,212.50	25,000.00		12,212.50			30,000.00	124.04%	
Landscaping Maintenance & Material	80,485.37	79,166.67		1,318.70			95,000.00	84.72%	
Landscape Improvements	8,765.00	20,833.33		(12,068.33)			25,000.00	35.06%	
Signage & Amenties Repair	970.00	-		970.00			-	0.00%	
Total Field Expenses	 $	146,788.75   $	165,315.70 		 $	(18,526.95)		 $ 	198,378.84 		73.99%	
Total Expenditures	$	592,492.75		$	579,102.68		$	13,352.27		$	694,923.22	85.26%	
Income (Loss) from Operations	$	111,461.65		$	-		$	111,499.45		$	-		
Other Income (Expense)
Interest Income
Total Other Income (Expense)	

$	

20,098.38		

$	-		

$	20,098.38		

$	

-		
	$	20,098.38		$	-		$	20,098.38		$	-		
Net Income (Loss)	$	131,560.03		$	-		$	131,597.83		$	-