Beacon Tradeport
Community Development District

Unaudited Financial Reporting
January 31, 2025

Table of Contents

1

2-3

4

5

6

7

8

9

10-11

12

	Balance Sheet

	General Fund

	Debt Service Fund Series 2012

	Debt Service Fund Series 2014

	Debt Service Fund Series 2017

	Capital Project Fund Series 2012

	Capital Project Fund Series 2014

	Capital Project Fund Series 2017

	Month to Month

	Long Term Debt Report

13		Assessment Receipt Schedule

Balance Sheet January 31, 2025

General
Fund

Debt Service
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account

$	255,312	$

-	$	-	$

255,312

Investments:		
State Board of Administration (SBA)-Operating	438,030	-	-	438,030	
State Board of Administration (SBA)-Reserves	191,569	-	-	191,569	
State Board of Administration (SBA)-Settlement	-	1,591,321	-	1,591,321	

SERIES 2012A
Reserve	

-	

605,217	

-	

605,217	
Interest	-	16,321	-	16,321	
Revenue	-	1,176,931	-	1,176,931	
Bond Redemption	-	6,217	-	6,217	
Cost of Issuance	-	-	6,892	6,892	

SERIES 2014A
Reserve	

-	

2,565,176	-	2,565,176	
Revenue	-	6,124,005	-	6,124,005	
Redemption	-	4,470	-	4,470	
Construction	-	-	10,409	10,409	
SERIES 2017A
Reserve	

-	

32,113	-	32,113	
Revenue	-	432,405	-	432,405	
Prepayment	-	7	-	7	
Construction	-	-	1	1	
Total Assets	$	884,911	$	12,554,182	$	17,301	$	13,456,394	

Liabilities:
Accounts Payable	

$	30,819	

$	-	$	-	$	30,819	
Total Liabilities	$	30,819	$	-	$	-	$	30,819	

Fund Balance:
Restricted for:			
Debt Service	$	-	$	12,554,182	$	-	$	12,554,182	
Capital Projects			17,301	17,301	
Assigned for:						
Capital Reserves	191,569	-	-	191,569	
Unassigned	662,524	-	-	662,524	
Total Fund Balances	$	854,092	$	12,554,182	$	17,301	$	13,425,575	
					
Total Liabilities & Fund Balance	$	884,911	$	12,554,182	$	17,301	$	13,456,394	

	Adopted	Prorated Budget	Actual		
	Budget	Through 01/31/25	Through 01/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	514,708	$	308,825	$	472,923	$	164,098	
Special Assessments - Direct Bill	160,000	160,000	160,000	-	
Interest Income	10,000	3,333	7,685	4,351	
Cost Sharing Revenues	4,555	4,555	4,555	0	
Total Revenues	$	689,263	$	476,713	$	645,163	$	168,450	

Expenditures:					
General and Administrative:					
Engineering	$	45,000	$	15,000	$	8,989	$	6,011	
Assessment Roll Administration	2,000	2,000	2,000	-	
Attorney	20,000	6,667	5,760	907	
Annual Audit	7,000	2,333	-	2,333	
Arbitrage Calculation	1,800	600	-	600	
Trustee Fees	24,750	13,436	13,436	-	
Management Fees	60,619	20,206	20,206	0	
Information Technology	1,000	333	333	(0)	
Website Maintenance	3,000	1,000	1,000	-	
Postage and Delivery	750	250	75	175	
Insurance General Liability	10,437	10,437	10,088	349	
Printing and Binding	750	250	6	244	
Rental and Leases	2,400	800	800	(0)	
Legal Advertising	1,200	400	1,343	(943)	
Other Current Charges	1,500	500	500	-	
Office Supplies	250	83	-	83	
Dues, Licenses and Subscriptions	175	175	175	-	
Holiday Lighting	59,740	59,740	59,740	-	
Total General and Administrative	$	242,370	$	134,211	$	124,452	$	9,759	

	Adopted	Prorated Budget	Actual		
	Budget	Through 01/31/25	Through 01/31/25	Variance	

Operations and Maintenance					
Lake Maintenance	$	6,538	$	2,179	$	2,179	$	0	
Storm Drain Cleaning	100,000	33,333	-	33,333	
Mosquito Control	102,000	34,000	34,000	-	
Electric	15,000	5,000	3,816	1,184	
Repairs and Maintenance	3,500	1,167	-	1,167	
Contingencies	10,000	3,333	1,000	2,333	
Capital Outlay	10,000	3,333	-	3,333	
Reserves	199,855	66,618	-	66,618	
Total Operations and Maintenance	$	446,893	$	148,964	$	40,995	$	107,969	
					
Total Expenditures	$	689,263	$	283,176	$	165,447	$	117,728	
					
Excess (Deficiency) of Revenues over Expenditures	$	(0)	$	193,538	$	479,716	$	286,178	
					
Fund Balance - Beginning			$	374,377		
					
Fund Balance - Ending			$	854,092		

	Adopted	Prorated Budget	Actual		
	Budget	Through 01/31/25	Through 01/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	575,939	$	345,563	$	528,204	$	182,641	
Interest Income	-	-	20,571	20,571	
Carry Forward Surplus	661,953	220,651	-	(220,651)	
Total Revenues	$	1,237,892	$	566,214	$	548,775	$	(17,439)	

Expenditures:					
Interest - 11/1	$	21,177	$	21,177	$	21,188	$	(11)	
Interest - 5/1	21,177	-	-	-	
Principal - 5/1	1,170,000	-	-	-	
Total Expenditures	$	1,212,354	$	21,177	$	21,188	$	(11)	
					
Excess (Deficiency) of Revenues over Expenditures	$	25,538	$	545,037	$	527,588	$	(17,449)	
					
Fund Balance - Beginning			$	1,277,098		
					
Fund Balance - Ending			$	1,804,686		

	Adopted	Prorated Budget	Actual		
	Budget	Through 01/31/25	Through 01/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	5,571,756	$	3,343,053	$	5,563,071	$	2,220,017	
Interest Income	2,000	667	344,418	343,751	
Carry Forward Surplus	1,010,444	336,815	-	(336,815)	
Total Revenues	$	6,584,200	$	3,680,535	$	5,907,489	$	2,226,954	

Expenditures:					
Interest - 11/1	$	614,026	$	614,026	$	718,540	$	(104,514)	
Special Call - 11/1	-	-	55,000	(55,000)	
Interest - 5/1	614,026	-	-	-	
Principal - 5/1	4,870,000	-	-	-	
Total Expenditures	$	6,098,052	$	614,026	$	773,540	$	(159,514)	
					
Excess (Deficiency) of Revenues over Expenditures	$	486,148	$	3,066,509	$	5,133,949	$	2,067,440	
					
Fund Balance - Beginning			$	5,151,022		
					
Fund Balance - Ending			$	10,284,972		

	Adopted	Prorated Budget	Actual		
	Budget	Through 01/31/25	Through 01/31/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	321,199	$	107,066	$	304,412	$	197,346	
Interest Income	-	-	3,524	3,524	
Carry Forward Surplus	198,100	66,033	-	(66,033)	
Total Revenues	$	519,299	$	173,100	$	307,936	$	134,836	

Expenditures:					
Interest - 11/1	$	73,744	$	73,744	$	73,744	$	-	
Interest - 5/1	73,744	-	-	-	
Principal - 5/1	175,000	-	-	-	
Total Expenditures	$	322,488	$	73,744	$	73,744	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	196,812	$	99,356	$	234,192	$	134,836	
					
Net Change in Fund Balance	$	196,812	$	99,356	$	234,192	$	134,836	
					
Fund Balance - Beginning			$	230,332		
					
Fund Balance - Ending			$	464,525		

	Adopted	Prorated Budget	Actual		
		Budget	Through 01/31/25	Through 01/31/25	Variance	
Revenues

Interest Income	

$		

-	$	-	$	107	

$	107	
Total Revenues	$		-	$	-	$	107	$	107	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	107	$	107	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$		

-	$	-	$	-	

$	-	
Total Other Financing Sources (Uses)	$		-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$		-	$	-	$	107	$	-	
					
Fund Balance - Beginning			$	6,785		
					
Fund Balance - Ending			$	6,892		

		Adopted	Prorated Budget	Actual		
		Budget	Through 01/31/25	Through 01/31/25	Variance	
Revenues					
Developer Contributions Interest Income	$		-	$	-	$	161
-	-	-	$	161
-	
Total Revenues	$		-	$	-	$	161	$	161	

Expenditures:					
Capital Outlay	$		-	$	-	$	-	$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	161	$	161	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$		-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$		-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$		-	$	-	$	161	$	-	
					
Fund Balance - Beginning			$	10,248		
					
Fund Balance - Ending			$	10,409		

	Adopted	Prorated Budget	Actual		
		Budget	Through 01/31/25	Through 01/31/25		Variance		
Revenues							
Developer Contributions Interest Income	$		-	$	-	$	-
-	-	-	$		-
-	
Total Revenues	$		-	$	-	$	-	$		-	

Expenditures:							
Capital Outlay	$		-	$	-	$	-	$		-	
Total Expenditures	$		-	$	-	$	-	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	-	$		-	

Other Financing Sources/(Uses)							
Transfer In/(Out)	$		-	$	-	$	-	$		-	
Total Other Financing Sources (Uses)	$		-	$	-	$	-	$		-	
							
Net Change in Fund Balance	$		-	$	-	$	-	$		-	
							
Fund Balance - Beginning			$	1				
							
Fund Balance - Ending			$	1				

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:														
Special Assessments - Tax Roll	$	-	$ 145,934	$ 322,480	$  4,509	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$ 472,923	
Special Assessments - Direct Bill	160,000	-	-	-	-	160,000	
Interest Income	1,805	1,696	1,750	2,434	-	-	-	-	-	-	-	-	7,685	
Miscellaneous Income	-	-	-	-	-	-	-	-	-	-	-	-	-	
Cost Sharing Revenues	-	-	-	4,555	-	-	-	-	-	-	-	-	4,555	
Total Revenues	$ 161,805	$ 147,630	$ 324,230	$ 11,498	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$ 645,163	

Expenditures:						
General and Administrative:						
Engineering	$  4,060	$	-	$	-	$  4,929	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  8,989	
Assessment Roll Administration	2,000	-	-	-	-	-	-	-	-	-	-	-	2,000	
Attorney	1,050	1,800	2,910	-	-	-	-	-	-	-	-	-	5,760	
Annual Audit	-	-	-	-	-	-	-	-	-	-	-	-	-	
Arbitrage Calculation	-	-	-	-	-	-	-	-	-	-	-	-	-	
Trustee Fees	13,436	-	-	-	-	-	-	-	-	-	-	-	13,436	
Management Fees	5,052	5,052	5,052	5,052	-	-	-	-	-	-	-	-	20,206	
Information Technology	83	83	83	83	-	-	-	-	-	-	-	-	333	
Website Maintenance	250	250	250	250	-	-	-	-	-	-	-	-	1,000	
Postage and Delivery	3	4	64	4	-	-	-	-	-	-	-	-	75	
Insurance General Liability	10,088	-	-	-	-	-	-	-	-	-	-	-	10,088	
Printing and Binding	-	-	6	-	-	-	-	-	-	-	-	-	6	
Rental and Leases	200	200	200	200	-	-	-	-	-	-	-	-	800	
Legal Advertising	1,343	-	-	-	-	-	-	-	-	-	-	-	1,343	
Other Current Charges	500	-	-	-	-	-	-	-	-	-	-	-	500	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses and Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Holiday Lighting	-	-	29,870	29,870	-	-	-	-	-	-	-	-	59,740	
Total General and Administrative	$ 38,241	$	7,389	$ 38,435	$ 40,388	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$ 124,452	

								

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Operations and Maintenance													
Lake Maintenance	$	545	$	545	$	545	$	545	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  2,179	
Mosquito Control	8,500	8,500	8,500	8,500	-	-	-	-	-	-	-	-	34,000	
Electric	1,044	994	828	949	-	-	-	-	-	-	-	-	3,816	
Repairs and Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Contingencies
Capital Outlay	-
-	500
-	-
-	500
-	-	-	-	-	-	-	-	-	1,000
-	-	-	-	-	-	-	-	-	

Total Operations and Maintenance	$ 10,089	$ 10,539	$  9,873	$ 10,494	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	$ 40,995	
							
Total Expenditures	$ 48,329	$ 17,928	$ 48,308	$ 50,882	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	$ 165,447	
							
Excess (Deficiency) of Revenues over Expenditures	$ 113,476	$ 129,701	$ 275,922	$ (39,384)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	$ 479,716	
							
Net Change in Fund Balance	$ 113,476	$ 129,701	$ 275,922	$ (39,384)	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	$ 479,716	

Beacon Tradeport
Community Development District Long Term Debt Report

Interest Rate:
Maturity Date:

Bonds Outstanding - 9/30/24 Less: Principal Payment - 5/1/25	Series 2012A Special Assessment Refunding Bonds

2.98%
5/1/2025	

$1,170,000
-	
Current Bonds Outstanding	$1,170,000	

Interest Rate:
Maturity Date:

Bonds Outstanding - 9/30/24 Less: Special Call - 11/1/24
Less: Principal Payment - 5/1/25	Series 2014A Special Assessment Refunding Bonds

3.3835%
5/1/2028	

$22,300,000
(55,000)
-	
Current Bonds Outstanding	$22,245,000	

Interest Rate:
Maturity Date:

Bonds Outstanding - 9/30/24 Less: Principal Payment - 5/1/25	Series 2017A Special Assessment Bonds

3.45%
5/1/2042	

$4,275,000
-	
Current Bonds Outstanding	$4,275,000	

Total Current Bonds Outstanding	$27,690,000

	Gross Assessments	$ 530,139.82	$  606,251.25	$	213,839.68	$	1,350,230.75	
	Net Assessments	$ 503,632.83	$ 1,269,020.00	$	203,147.70	$	1,975,800.53	
INDUSTRIAL	ON ROLL ASSESSMENTS	
Allocation in %	
39.26%	
44.90%	
15.84%		
100.00%	

Beacon Tradeport
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$  11,606.96	$ 5,853,399.28	$	124,264.82	$	5,989,271.06	

COMMERCIAL	
ON ROLL ASSESSMENTS	Net Assessments

Allocation in %	$  11,025.45

0.19%	$ 5,284,468.00

97.73%	$	118,039.15

2.07%	$	5,413,532.60

100.00%	

Special Assessment Receipts -Miami Dade County

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2014	Debt Service	2017		Debt Service	
Total	

11/26/24	
11/12/24-11/18/24	
$ 5,781,178.68	
$	231,247.15	
$ 55,499.32	
$	-	
$  5,494,432.21	
$  10,647.98	
$ 5,369,786.28	
$	113,997.95	
$	5,494,432.21	
12/09/24	11/19/24-11/30/24	85,406.50	3,416.26	819.90	-	81,170.34	157.30	79,328.92	1,684.11	81,170.33	
12/19/24	12/1/24-12/13/24	122,685.88	4,907.44	1,177.78	-	116,600.66	225.97	113,955.47	2,419.22	116,600.66	
						-					
	TOTAL	$ 5,989,271.06	$	239,570.85	$ 57,497.00	$	-	$  5,692,203.21	$  11,031.25	$ 5,563,070.67	$	118,101.28	$	5,692,203.20	

100.00%
$	-

Percent Collected
Balance Remaining to Collect

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2012	Debt Service	2017		Debt Service	
Total	

11/25/24	
11/1/24-11/11/24	
$  401,840.07	
$	16,073.57	
$ 3,857.67	
$	-	
$	381,908.83	
$ 149,948.50	
$  171,476.40	
$	60,483.93	
$	381,908.83	
11/26/24	11/12/24-11/18/24	(39,293.52)	(1,571.78)	(377.22)	-	(37,344.52)	(14,662.54)	(16,767.62)	(5,914.35)	(37,344.51)	
12/04/24	6/1/24-11/1/24	6,078.37	290.19	57.88	-	5,730.30	2,249.88	2,572.89	907.52	5,730.29	
12/09/24	11/19/24-11/30/24	650,962.22	25,904.48	6,250.58	397.73	619,204.89	243,117.83	278,021.91	98,065.15	619,204.89	
12/19/24	12/1/24-12/13/24	205,528.94	8,130.83	1,973.96	-	195,424.15	76,729.20	87,745.10	30,949.85	195,424.15	
01/10/25	12/14/24-12/31/24	11,957.65	358.75	116.01	-	11,482.89	4,508.52	5,155.80	1,818.58	11,482.90	
	TOTAL	$ 1,237,073.73	$	49,186.04	$ 11,878.88	$ 397.73	$  1,176,406.54	$ 461,891.39	$  528,204.48	$	186,310.68	$	1,176,406.55	

91.62%
$ 113,157.02

Percent Collected
Balance Remaining to Collect