One Daytona CDD
April 2026 Financial Package

April 30, 2026

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

One Daytona CDD
Statement of Financial Position
As of 4/30/2026	
	
General Fund	
Debt Service		
Long Term Debt Group		
Total	
		
Assets						
Current Assets							
General Checking Account	$	7,282.25					$	7,282.25	
Restricted Reserve	3,251.91					3,251.91	
Revenue Series 2018		$	1.10				1.10	
Redemption Account Series 2018	
	5,254.19				5,254.19	
Total Current Assets	$	10,534.16	$	5,255.29		$	-		$	15,789.45	

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

$	5,255.29		

$	5,255.29	
					13,985,592.21		13,985,592.21	
	$	-	$	-		$ 13,990,847.50		$ 13,990,847.50	
Total Assets	$	10,534.16	$	5,255.29		$ 13,990,847.50		$ 14,006,636.95	

Liabilities and Net Assets	
Current Liabilities
Accounts Payable
Total Current Liabilities	
$	3,593.33					
$	3,593.33	
	$	3,593.33	$	-		$	-		$	3,593.33	

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	$	3,593.33	$	-		$ 13,990,847.50		$ 13,994,440.83	

Net Assets							
Net Assets, Unrestricted	$	(104,000.00)					$	(104,000.00)	
Net Assets - General Government	110,776.58					110,776.58	
Current Year Net Assets - General Government	164.25					164.25	
Net Assets, Unrestricted		$	5,161.09				5,161.09	
Current Year Net Assets, Unrestricted	
	94.20				94.20	
Total Net Assets	$	6,940.83	$	5,255.29		$	-		$	12,196.12	

Total Liabilities and Net Assets	$	10,534.16	$	5,255.29		$ 13,990,847.50		$ 14,006,636.95	

One Daytona CDD Statement of Activities As of 4/30/2026	
	General Fund		Debt Service		Long Term Debt Group			Total	

Revenues									
Developer Contributions	$	37,358.95						$	37,358.95	
Total Revenues	$	37,358.95		$	-		$	-		$	37,358.95	
Expenses									
Public Official Insurance	$	3,552.00						$	3,552.00	
District Management	18,958.31							18,958.31	
Engineering	6,181.95							6,181.95	
District Counsel	688.50							688.50	
Arbitrage Calculation	350.00							350.00	
Tax Preparation	16.05							16.05	
Travel and Per Diem	85.80							85.80	
Postage & Shipping	1.48							1.48	
Legal Advertising	112.86							112.86	
Web Site Maintenance	1,545.00							1,545.00	
Dues, Licenses, and Fees	175.00							175.00	
General - Insurance	4,342.00							4,342.00	
Other Insurance	1,350.00							1,350.00	
Total Expenses	$	37,358.95		$	-		$	-		$	37,358.95	
Other Revenues (Expenses) & Gains (Losses)									
Interest Income	$	164.25						$	164.25	
Interest Income			$	94.20					94.20	
Total Other Revenues (Expenses) & Gains (Losses)	$	164.25		$	94.20		$	-		$	258.45	
Change In Net Assets	$	164.25		$	94.20		$	-		$	258.45	
Net Assets At Beginning Of Year	$	6,776.58		$	5,161.09		$	-		$	11,937.67	

Net Assets At End Of Year	
$	6,940.83		
$	5,255.29		
$	-		
$	
12,196.12	

Revenues

One Daytona CDD
Budget to Actual
For the month ending 04/30/2026

Year To Date

Variance	FY2026 Adopted		Percentage	
				Budget		Spent	

$	

(27,000.22)		

$	110,330.00		

33.86%	
$	(27,000.22)		$	110,330.00		33.86%	

$	
1,335.33		
$	3,800.00		
93.47%	
	(2,625.00)			4,500.00		0.00%	
	(0.02)			32,500.00		58.33%	
	(5,484.72)			20,000.00		30.91%	
	(11,853.17)			21,500.00		3.20%	
	(816.67)			2,000.00		17.50%	
	(3,791.67)			6,500.00		0.00%	
	(118.37)			350.00		24.51%	
	(29.17)			50.00		0.00%	
	(86.02)			150.00		0.99%	
	(29.17)			50.00		0.00%	
	(1,053.81)			2,000.00		5.64%	
	(100.00)			2,820.00		54.79%	
	72.92			175.00		100.00%	
	1,629.50			4,650.00		93.38%	
	562.50			1,350.00		100.00%	
	1.47			25.00		64.20%	
	(1,697.50)			2,910.00		0.00%	
	(2,916.67)			5,000.00		0.00%	
$	(27,000.22)		$	110,330.00		33.86%	
 $		(27,000.22)		 $		110,330.00			33.86%	
$	-		$	-			

$	
164.25		
$	
-			

Actual	Budget

Developer Contributions	$	37,358.95		$	64,359.17	
Net Revenues	$	37,358.95		$	64,359.17	

General & Administrative Expenses

Public Official Insurance	$	3,552.00		$	2,216.67	
Trustee Services	-		2,625.00	
District Management	18,958.31		18,958.33	
Engineering	6,181.95		11,666.67	
District Counsel	688.50		12,541.67	
Arbitrage	350.00		1,166.67	
Audit	-		3,791.67	
Travel and Per Diem	85.80		204.17	
Telephone	-		29.17	
Postage & Shipping	1.48		87.50	
Copies	-		29.17	
Legal Advertising	112.86		1,166.67	
Web Site Maintenance	1,545.00		1,645.00	
Dues, Licenses, and Fees	175.00		102.08	
General - Insurance	4,342.00		2,712.50	
Other Insurance	1,350.00		787.50	
Tax Preparation Fee	16.05		14.58	
Contingency	-		1,697.50	
Hurricane Cleanup	-		2,916.67	
Total General & Administrative Expenses	$	37,358.95		$	64,359.17	

Total Expenses

Income (Loss) from Operations

 $	37,358.95	 $	64,359.17

$	-	$	-

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

Net Income (Loss)

$	164.25	$	-

$	164.25	$	-

$	164.25	$	-

$	164.25	$	-

$	164.25	$	-