One Daytona CDD
December 2025 Financial Package

December 31, 2025

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

One Daytona CDD	
Statement of Financial Position	
As of 12/31/2025	

General Fund	Debt Service	Long Term Debt
Group

Total

Current Assets	
General Checking Account	
Restricted Reserve	
Revenue Series 2018	
Redemption Account Series 2018	
Total Current Assets	

$	3,627.28	
3,217.30	
98.11	
5,096.37	
$	12,039.06	

$	98.11	
5,096.37	
$	5,194.48	

Assets

$	3,627.28	
3,217.30	

$	6,844.58	$	-

$	-	$	-

			

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

$	5,194.48	
13,985,653.02	
$  13,990,847.50	

$	5,194.48	
13,985,653.02	
$ 13,990,847.50	

Total Assets

$	6,844.58	$

5,194.48

$  13,990,847.50

$ 14,002,886.56

Liabilities and Net Assets

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

$	-	$

$  13,990,847.50
-	$  13,990,847.50

$ 13,990,847.50

$ 13,990,847.50

			

Total Liabilities

$	-	$

-	$  13,990,847.50

$ 13,990,847.50

			

Net Assets	
Net Assets, Unrestricted	
Net Assets - General Government	
Current Year Net Assets - General Government	

$	(104,000.00)	
110,776.58	
68.00	

$	(104,000.00)	
110,776.58	
68.00	

Net Assets, Unrestricted	
Current Year Net Assets, Unrestricted	

		
$	5,161.09	
33.39	

		
5,161.09	
33.39	

Total Net Assets

$	6,844.58	$

5,194.48	$

-	$	12,039.06

			

Total Liabilities and Net Assets

$	6,844.58	$

5,194.48

$  13,990,847.50

$ 14,002,886.56

One Daytona CDD	
Statement of Activities	
As of 12/31/2025	

General Fund	Debt Service	Long Term Debt
Group

Total

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

$	68.00	
33.39	
$	101.39	

Revenues

Developer Contributions	$	18,941.62			$	18,941.62	
Total Revenues	$	18,941.62		$	-	$	-	$	18,941.62	

Public Official Insurance	
District Management	
Engineering	
Arbitrage Calculation	
Postage & Shipping	
Legal Advertising	
Web Site Maintenance	
Dues, Licenses, and Fees	
General - Insurance	
Other Insurance	
Total Expenses	

$	3,552.00	
8,124.99	
585.90	
350.00	
1.48	
55.25	
405.00	
175.00	
4,342.00	
1,350.00	
$	18,941.62	

$	3,552.00	
8,124.99	
585.90	
350.00	
1.48	
55.25	
405.00	
175.00	
4,342.00	
1,350.00	
$	18,941.62	

Expenses

Other Revenues (Expenses) & Gains (Losses)			$	-		$	-	
	$	68.00		
$	33.39		

	$	68.00		$	33.39		$	-	
Change In Net Assets	$	68.00		$	33.39		$	-	$	101.39	
Net Assets At Beginning Of Year	$	6,776.58		$	5,161.09		$	-	$	11,937.67	

Net Assets At End Of Year	
$	6,844.58		
$	5,194.48		 

$	-	$	12,039.06	

One Daytona CDD	
Budget to Actual	
For the month ending 12/31/2025	

	Year To Date			
Actual	Budget	Variance	FY2026 Adopted Budget	

Percentage Spent

Revenues	
Developer Contributions	

$	3,552.00		$	950.00	
-		1,125.00	
8,124.99		8,125.00	
585.90		5,000.00	
-		5,375.00	
350.00		500.00	
-		1,625.00	
-		87.50	
-		12.50	
1.48		37.50	
-		12.50	
55.25		500.00	
405.00		705.00	
175.00		43.75	
4,342.00		1,162.50	
1,350.00		337.50	
-		6.25	
-		727.50	
-		1,250.00	
$	18,941.62		$	27,582.50	

$	2,602.00		$	3,800.00		93.47%	
(1,125.00)		4,500.00		0.00%	
(0.01)		32,500.00		25.00%	
(4,414.10)		20,000.00		2.93%	
(5,375.00)		21,500.00		0.00%	
(150.00)		2,000.00		17.50%	
(1,625.00)		6,500.00		0.00%	
(87.50)		350.00		0.00%	
(12.50)		50.00		0.00%	
(36.02)		150.00		0.99%	
(12.50)		50.00		0.00%	
(444.75)		2,000.00		2.76%	
(300.00)		2,820.00		14.36%	
131.25		175.00		100.00%	
3,179.50		4,650.00		93.38%	
1,012.50		1,350.00		100.00%	
(6.25)		25.00		0.00%	
(727.50)		2,910.00		0.00%	
(1,250.00)		5,000.00		0.00%	
$	(8,640.88)		$	110,330.00		17.17%	

$	18,941.62		$	27,582.50		$	(8,640.88)		$	110,330.00		17.17%	
$	18,941.62		$	27,582.50		$	(8,640.88)		$	110,330.00		17.17%	

Net Revenues

General & Administrative Expenses	
Public Official Insurance	
Trustee Services	
District Management	
Engineering	
District Counsel	
Arbitrage	
Audit	
Travel and Per Diem	
Telephone	
Postage & Shipping	
Copies	
Legal Advertising	
Web Site Maintenance	
Dues, Licenses, and Fees	
General - Insurance	
Other Insurance	
Tax Preparation Fee	
Contingency	
Hurricane Cleanup	
Total General & Administrative Expenses

Total Expenses

Income (Loss) from Operations

Other Income (Expense)	
Interest Income	
Total Other Income (Expense)	

Net Income (Loss)

 $	18,941.62	 $	27,582.50	 $	(8,640.88)  $	110,330.00		17.17%

$	-	$	-	$	-	$	-

$	68.00	$	-	$	68.00	$	-

$	68.00	$	-	$	68.00	$	-

$	68.00	$	-	$	68.00	$	-