BIG CYPRESS STEWARDSHIP DISTRICT
January 2026 Financial Report

January 31, 2026

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

Big Cypress Stewardship District
Statement of Financial Position As of 1/31/2026

General Fund	Capital Fund	Total

	Assets		
Current Assets
General Checking Account	
$	5,853.22		
$	5,853.22	
Accounts Receivable - Due from Developer	6,644.83		6,644.83	
Total Current Assets	
$	12,498.05		 
$	-	$	12,498.05	
Total Assets	
$	12,498.05		 
$	-	$	12,498.05	

Liabilities and Net Assets			
Current Liabilities
Accounts Payable	
$	12,819.16		
$	12,819.16	
Deferred Revenue	6,644.83		6,644.83	
Total Current Liabilities	
$	19,463.99		 
$	-	$	19,463.99	
Total Liabilities	
$	19,463.99		 
$	-	$	19,463.99	

Net Assets
Net Assets, Unrestricted	

$	239.76		 

$	239.76	
Net Assets - General Government	1,423.97		1,423.97	
Current Year Net Assets - General Government	(8,629.67)		(8,629.67)	
Total Net Assets	
$	(6,965.94)		 
$	-	$	(6,965.94)	

		 

Total Liabilities and Net Assets	$	12,498.05		$	-	$	12,498.05	

Big Cypress Stewardship District						
Statement of Activities							
As of 1/31/2026							
General Fund		Capital Fund			Total	
Revenues							
Interest Income	$	31.66					$	31.66	
Developer Contributions	27,011.29						27,011.29	
Developer Contributions		$	4,032.50			4,032.50
31,075.45	
Total Revenues	$	27,042.95		$	4,032.50		$		
Expenses							
Public Officials Insurance	$	4,012.00					$	4,012.00	
Management	18,333.32						18,333.32	
District Counsel	7,879.00						7,879.00	
Postage & Shipping	0.74						0.74	
Legal Advertising	466.56						466.56	
Web Site Maintenance	800.00						800.00	
Dues, Licenses, and Fees	175.00						175.00	
General Insurance	3,506.00						3,506.00	
Other Insurance - Crime, etc.	500.00						500.00	
District Counsel		$	1,633.00			1,633.00	
Building Permits			550.50			550.50	
Total Expenses	$	35,672.62		$	2,183.50		$	37,856.12	
Other Revenues (Expenses) & Gains (Losses)							
Total Other Revenues (Expenses) & Gains (Losses)	$	-		$	-		$	-	
Change In Net Assets	$	(8,629.67)		$	1,849.00		$	(6,780.67)	
Net Assets At Beginning Of Year

Net Assets At End Of Year	$	1,663.73

$	(6,965.94)		$	(1,849.00)		$	(185.27)	
			
$	
-		
$	
(6,965.94)	

Big Cypress Stewardship District
Budget to Actual
For the Month Ending 01/31/2026

	YTD Actual		YTD Budget		YTD Variance		FY 2026
Adopted Budget		Percentage Spent	

Revenues										
Interest Income	$	31.66		$	-		$	31.66		$	-		0.00%	
Developer Contributions	27,011.29		195,405.67		(168,394.38)		586,217.00		4.61%	
Net Revenues	$	27,042.95		$	195,405.67		$  (168,362.72)		$	586,217.00		4.61%	
General & Administrative Expenses										
Supervisor Fees	$	-		$	2,133.33		$	(2,133.33)		$	6,400.00		0.00%	
Public Officials Insurance	4,012.00		2,733.33		1,278.67		8,200.00		48.93%	
Trustee Services	-		5,000.00		(5,000.00)		15,000.00		0.00%	
Management	18,333.32		18,333.33		(0.01)		55,000.00		33.33%	
Engineering	-		5,000.00		(5,000.00)		15,000.00		0.00%	
Disclosure Agent	-		1,666.67		(1,666.67)		5,000.00		0.00%	
District Counsel	7,879.00		5,000.00		2,879.00		15,000.00		52.53%	
Assessment Administration	-		5,000.00		(5,000.00)		15,000.00		0.00%	
Reamortization Schedules	-		333.33		(333.33)		1,000.00		0.00%	
Audit	-		1,733.33		(1,733.33)		5,200.00		0.00%	
Arbitrage Calculation	-		166.67		(166.67)		500.00		0.00%	
Travel and Per Diem	-		800.00		(800.00)		2,400.00		0.00%	
Postage & Shipping	0.74		166.67		(165.93)		500.00		0.15%	
Copies	-		16.67		(16.67)		50.00		0.00%	
Legal Advertising	466.56		3,333.33		(2,866.77)		10,000.00		4.67%	
Contingency	-		1,666.67		(1,666.67)		5,000.00		0.00%	
Web Site Maintenance	800.00		900.00		(100.00)		2,700.00		29.63%	
Dues, Licenses, and Fees	175.00		58.33		116.67		175.00		100.00%	
Total General & Administrative Expenses	$	31,666.62		$	54,041.67		$	(22,375.05)		$	162,125.00		19.53%	
Field Expenses										
Electric	$	-		$	400.00		$	(400.00)		$	1,200.00		0.00%	
Utilities	-		1,666.67		(1,666.67)		5,000.00		0.00%	
General Insurance	3,506.00		2,400.00		1,106.00		7,200.00		48.69%	
Other Insurance - Crime, etc.	500.00		-		500.00		-		0.00%	
Landscaping Replacement Material	-		833.33		(833.33)		2,500.00		0.00%	
Irrigation	-		2,500.00		(2,500.00)		7,500.00		0.00%	
Lake Maintenance	-		833.33		(833.33)		2,500.00		0.00%	
Landscaping Maintenance & Material	-		11,666.67		(11,666.67)		35,000.00		0.00%	
Road Cleaning	-		500.00		(500.00)		1,500.00		0.00%	
Streetlights	-		7,000.00		(7,000.00)		21,000.00		0.00%	
Miscellaneous	-		5,000.00		(5,000.00)		15,000.00		0.00%	
Storm Water System Management	-		92,230.67		(92,230.67)		276,692.00		0.00%	
Infrastructure Capital Reserve	-		16,333.33		(16,333.33)		49,000.00		0.00%	
Total Field Expenses	$	4,006.00		$	141,364.00		$  (137,358.00)		$	424,092.00		0.94%	
Total Expenses	 $	35,672.62 		 $	195,405.67 		 $  (159,733.05)		 $	586,217.00 			6.09%	
Net Income (Loss)	$	(8,629.67)		$	-		$	(8,629.67)		$	-