Silverleaf CDD
October 2025 Financial Package

October 31, 2025

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

Statement of Financial Position As of 10/31/2025

Debt Service -	Debt Service -	Debt Service -	Long Term	
2014, 2019	2018	2025	Debt Group	

General Fund	Total

Current Assets
GF Checking account Assessments Receivable Deposits
Special Tax Assmt. Receivable Revenue Account 2019A1 Prepayment Acct. 2019A1 Debt Service Reserve 2019A1 Revenue 2018A Bond Prepayment 2018A1 Bond
Debt Service Reserve 2018A1 Bond Prepayment 2018A2 Bond
Revenue Account 2025
Interest Account 2025
2025 Prepayment Total Current Assets

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

Total Assets

Current Liabilities Accounts Payable Due To Other Funds Deferred Revenue
Deferred Revenue - Special Tax Assmt. Total Current Liabilities

Long Term Liabilities
Revenue Bonds Payable LongTerm Total Long Term Liabilities

Total Liabilities	Assets

$6,983.81 218,523.00
167.00
49,775.00
$148,755.68
3,621.04
79,434.37

 
$275,448.81	$231,811.09

 
$0.00	$0.00

$275,448.81	$231,811.09

Liabilities and Net Assets

$39,092.67 2,619.96
218,523.00
49,775.00
 
$310,010.63	$0.00

 
$0.00	$0.00

$310,010.63	$0.00	

$82,378.72 1,192.85
46,550.18
1,234.37

$131,356.12

$0.00

$131,356.12

$0.00

$0.00

$0.00		

$27,569.98 55,602.69
8,416.60

$91,589.27

$0.00

$91,589.27

$0.00

$0.00

$0.00		

$0.00

$454,756.48 5,947,243.52

$6,402,000.00

$6,402,000.00

$0.00

$6,402,000.00

$6,402,000.00

$6,402,000.00		

$6,983.81 218,523.00
167.00
49,775.00
148,755.68
3,621.04
79,434.37
82,378.72
1,192.85
46,550.18
1,234.37
27,569.98
55,602.69
8,416.60

$730,205.29

$454,756.48 5,947,243.52

$6,402,000.00

$7,132,205.29

$39,092.67 2,619.96
218,523.00
49,775.00

$310,010.63

$6,402,000.00

$6,402,000.00

$6,712,010.63	

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

Total Liabilities and Net Assets	

$147,458.36
982.47
(165,842.40)
(17,160.25)

($34,561.82)

$275,448.81		

$231,811.09

$231,811.09

$231,811.09	

$131,356.12

$131,356.12

$131,356.12		

$91,589.27

$91,589.27

$91,589.27		

$0.00

$6,402,000.00		

$147,458.36
982.47
(165,842.40)
(17,160.25)
231,811.09
131,356.12
91,589.27

$420,194.66

$7,132,205.29	

Debt Service - 2025		Long Term Debt Group		Total	

$0.00		

$0.00		
$737.94 982.47
$1,720.41	

$0.00		

$0.00		
$1,000.00 3,552.00
4,781.38
3,708.33
19.48
145.00
175.00
4,342.00
$17,723.19	
$0.00		$0.00		$0.00	
$0.00		$0.00		($16,002.78)	

$91,589.27		
$0.00		
$436,372.44	

$91,589.27		

$0.00		

$420,369.66	

Statement of Activities As of 10/31/2025

Revenues

General Fund

Debt Service - 2014, 2019

Debt Service - 2018

Other Assessments	$737.94		
Other Revenue	982.47					
Total Revenues	$1,720.41		$0.00		$0.00	

   

Supervisor Fees	$1,000.00		
Public Officials' Insurance	3,552.00		
Trustee Services	4,781.38		
Management	3,708.33		
Miscellaneous	19.48		
Web Site Maintenance	145.00		
Dues, Licenses, and Fees	175.00		
General Insurance	4,342.00		
Total Expenses	$17,723.19	$0.00	$0.00

her Revenues (Expenses) & Gains (Losses)	
Total Other Revenues (Expenses) & Gains (Losses)	$0.00		$0.00		$0.00	
Change In Net Assets	($16,002.78)		$0.00		$0.00	

Net Assets At Beginning Of Year	($18,384.04)		$231,811.09		$131,356.12	

Net Assets At End Of Year	

($34,386.82)		

$231,811.09		

$131,356.12	

Expenses

Ot

Silverleaf CDD	
Budget to Actual	
For The Month Ending 10/31/2025	

Year To Date	
FY26	
		Actual		Budget		Variance		Adopted	
Budget	
Revenues												
On-Roll Assessments	$	-		$	18,210.25		$	(18,210.25)		$ 218,523.00	
Other Assessments		737.94			-			737.94			-	
Other Revenue		982.47			-			982.47			-	
Carry Forward Revenue		-			4,400.00			(4,400.00)		52,800.00	
Net Revenues	$	1,720.41		$	22,610.25		$	(20,889.84)		$ 271,323.00	
General & Administrative Expenses												
Supervisor Fees	$	1,000.00		$	1,000.00		$	-		$  12,000.00	
Public Officials' Insurance		3,552.00			314.17			3,237.83		3,770.00	
Trustee Services		4,781.38			1,112.50			3,668.88		13,350.00	
Management		3,708.33			3,708.33			-		44,500.00	
Engineering		-			2,500.00			(2,500.00)		30,000.00	
Disclosure		-			916.67			(916.67)		11,000.00	
District Counsel		-			1,666.67			(1,666.67)		20,000.00	
Assessment Administration		-			1,041.67			(1,041.67)		12,500.00	
Reamortization Schedules		-			62.50			(62.50)		750.00	
Audit		-			391.67			(391.67)		4,700.00	
Arbitrage		-			83.33			(83.33)		1,000.00	
Tax Preparation		-			4.17			(4.17)			50.00	
Postage & Shipping		-			125.00			(125.00)		1,500.00	
Legal Advertising		-			125.00			(125.00)		1,500.00	
Miscellaneous		19.48			41.67			(22.19)		500.00	
Web Site Maintenance		145.00			285.00			(140.00)		3,420.00	
Dues, Licenses, and Fees		175.00			14.58			160.42		175.00	
Wetland Maintenance Reserve		-			1,666.67			(1,666.67)		20,000.00	
Wetlands Monitoring		-			83.33			(83.33)		1,000.00	
Hurricane Clean Up		-			1,666.67			(1,666.67)		20,000.00	
Stormwater Management		-			2,500.00			(2,500.00)		30,000.00	
Stormwater Improvements		-			833.33			(833.33)		10,000.00	
General Insurance		4,342.00			384.00			3,958.00		4,608.00	
General Repair & Maintenance		-			416.67			(416.67)		5,000.00	
Hardscape Maintenance		-			1,666.65			(1,666.65)		20,000.00	
Total General & Administrative Expenses	$	17,723.19		$	22,610.25		$	(4,887.06)		$ 271,323.00	
Total Expenses	  $		17,723.19		 $		22,610.25		 $		(4,887.06)			$		-	
Net Income (Loss)	$	(16,002.78)		$	-		$	(16,002.78)		$	-