Beacon Tradeport
Community Development District

Unaudited Financial Reporting
September 30, 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 September 30, 2025

	General Fund	Debt Service Fund	Capital Project Fund	Totals Governmental Funds	

Assets:
Cash:
Operating Account	

$	150,259	

$	-	

$	-	$	

150,259	
Due from General Fund	-	27,387	-	27,387	
Investments:
State Board of Administration (SBA)-Operating	

395,961	

-	

-	

395,961	
State Board of Administration (SBA)-Reserves	369,923	-	-	369,923	
State Board of Administration (SBA)-Settlement	-	1,639,112	-	1,639,112	
SERIES 2012A
Reserve	

-	

622,534	

-	

622,534	
Interest	-	58	-	58	
Revenue	-	43,145	-	43,145	
Bond Redemption Cost of Issuance	-	13,484
-	-	-
-	13,484
-	

SERIES 2014A
Reserve	

-	

2,583,941	

-	

2,583,941	
Revenue	-	858,235	-	858,235	
Redemption	-	3,399	-	3,399	
Construction	-	-	10,707	10,707	

SERIES 2017A
Reserve	

-	32,113	

-	

32,113	
Revenue	-	212,195	-	212,195	
Prepayment	-	7	-	7	
Construction	-	-	1	1	
Prepaid Expenses	19,156	-	-	19,156	
Total Assets	$	935,299	$	6,035,610	$	10,708	$	6,981,616	

Liabilities:
Accounts Payable	

$	4,620	$	-	

$	-	$	

4,620	
Due to Debt Service	27,387	-	-	27,387	
Total Liabilities	$	192,007	$	-	$	-	$	192,007	
Fund Balance: Restricted for: Debt Service	

$	-	$	6,035,610	

$	-	$	

6,035,610	
Capital Projects		10,708	10,708	
Assigned for:						
Capital Reserves	369,923	-	-	369,923	
Unassigned	354,213	-	-	354,213	
Total Fund Balances	$	743,292	$	6,035,610	$	10,708	$	6,789,609	
					
Total Liabilities & Fund Balance	$	935,299	$	6,035,610	$	10,708	$	6,981,616	

	Adopted	Prorated Budget	Actual		
	Budget	Through 09/30/25	Through 09/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	514,708	$	514,708	$	519,223	$	4,514	
Special Assessments - Direct Bill	160,000	160,000	160,000	-	
Interest Income	10,000	10,000	28,970	18,970	
Cost Sharing Revenues	4,555	4,555	4,555	0	
Total Revenues	$	689,263	$	689,263	$	712,748	$	23,485	

Expenditures:					
General and Administrative:					
Engineering	$	45,000	$	45,000	$	38,279	$	6,721	
Assessment Roll Administration	2,000	2,000	2,000	-	
Attorney	20,000	20,000	19,113	888	
Annual Audit	7,000	7,000	5,800	1,200	
Arbitrage Calculation	1,800	1,800	1,800	-	
Trustee Fees	24,750	24,750	15,841	8,909	
Management Fees	60,619	60,619	60,619	0	
Information Technology	1,000	1,000	1,000	(0)	
Website Maintenance	3,000	3,000	3,000	-	
Postage and Delivery	750	750	251	499	
Insurance General Liability	10,437	10,437	10,088	349	
Printing and Binding	750	750	8	742	
Rental and Leases	2,400	2,400	2,400	(0)	
Legal Advertising	1,200	1,200	2,495	(1,295)	
Other Current Charges	1,500	1,500	942	558	
Office Supplies	250	250	0	250	
Dues, Licenses and Subscriptions	175	175	175	-	
Holiday Lighting	59,740	59,740	59,740	-	
Total General and Administrative	$	242,370	$	242,370	$	223,552	$	18,819	

	Adopted	Prorated Budget	Actual		
	Budget	Through 09/30/25	Through 09/30/25	Variance	

Operations and Maintenance					
Lake Maintenance	$	6,538	$	6,538	$	6,538	$	0	
Storm Drain Cleaning	100,000	100,000	-	100,000	
Mosquito Control	102,000	102,000	102,000	-	
Electric	15,000	15,000	9,243	5,757	
Repairs and Maintenance	3,500	3,500	-	3,500	
Contingencies	10,000	10,000	2,500	7,500	
Capital Outlay	10,000	10,000	-	10,000	
Reserves	199,855	199,855	-	199,855	
Total Operations and Maintenance	$	446,893	$	446,893	$	120,281	$	326,612	
					
Total Expenditures	$	689,263	$	689,263	$	343,833	$	345,431	
					
Excess (Deficiency) of Revenues over Expenditures	$	(0)	$	(0)	$	368,915	$	368,916	
					
Fund Balance - Beginning			$	374,377		
					
Fund Balance - Ending			$	743,292		

	Adopted	Prorated Budget	Actual		
	Budget	Through 09/30/25	Through 09/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	575,939	$	575,939	$	581,139	$	5,200	
Interest Income	-	-	55,196	55,196	
Carry Forward Surplus	661,953	661,953	-	(661,953)	
Total Revenues	$	1,237,892	$	1,237,892	$	636,335	$	(601,556)	

Expenditures:					
Interest - 11/1	$	21,177	$	21,177	$	21,188	$	(11)	
Interest - 5/1	21,177	21,177	21,188	(11)	
Principal - 5/1	1,170,000	1,170,000	1,170,000	-	
Total Expenditures	$	1,212,354	$	1,212,354	$	1,212,375	$	(21)	
					
Excess (Deficiency) of Revenues over Expenditures	$	25,538	$	25,538	$	(576,040)	$	(601,578)	

Other Financing Sources/(Uses):					
Other Costs	$	-	$	-	$	(1,500)	$	(1,500)	
Transfer In/(Out)	-	-	7,050	7,050	
Total Other Financing Sources/(Uses)	$	-	$	-	$	5,550	$	5,550	
					
Net Change in Fund Balance	$	25,538	$	25,538	$	(570,490)	$	(596,028)	
					
Fund Balance - Beginning			$	1,277,098		
					
Fund Balance - Ending			$	706,608		

	Adopted	Prorated Budget	Actual		
	Budget	Through 09/30/25	Through 09/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	5,571,756	$	5,571,756	$	5,568,713	$	(3,042)	
Interest Income	2,000	2,000	716,756	714,756	
Carry Forward Surplus	1,010,444	1,010,444	-	(1,010,444)	
Total Revenues	$	6,584,200	$	6,584,200	$	6,285,470	$	(298,730)	

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	614,026	638,265	(24,239)	
Principal - 5/1	4,870,000	4,870,000	4,870,000	-	
Special Call - 5/1	-	-	70,000	(70,000)	
Total Expenditures	$	6,098,052	$	6,098,052	$	6,351,805	$	(253,753)	
					
Excess (Deficiency) of Revenues over Expenditures	$	486,148	$	486,148	$	(66,335)	$	(552,483)	
					
Fund Balance - Beginning			$	5,151,022		
					
Fund Balance - Ending			$	5,084,687		

	Adopted	Prorated Budget	Actual		
	Budget	Through 09/30/25	Through 09/30/25	Variance	

Revenues:					
Special Assessments - Tax Roll	$	321,199	$	321,199	$	323,203	$	2,004	
Interest Income	-	-	13,267	13,267	
Carry Forward Surplus	198,100	198,100	-	(198,100)	
Total Revenues	$	519,299	$	519,299	$	336,470	$	(182,830)	

Expenditures:					
Interest - 11/1	$	73,744	$	73,744	$	73,744	$	-	
Interest - 5/1	73,744	73,744	73,744	-	
Principal - 5/1	175,000	175,000	175,000	-	
Total Expenditures	$	322,488	$	322,488	$	322,488	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	196,812	$	196,812	$	13,982	$	(182,830)	
					
Net Change in Fund Balance	$	196,812	$	196,812	$	13,982	$	(182,830)	
					
Fund Balance - Beginning			$	230,332		
					
Fund Balance - Ending			$	244,314		

	Adopted	Prorated Budget	Actual		
		Budget	Through 09/30/25	Through 09/30/25	Variance	
Revenues

Interest Income	

$		

-	$	-	$	265	

$	265	
Total Revenues	$		-	$	-	$	265	$	265	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	265	$	265	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$		

-	$	-	$	(7,050)	

$	(7,050)	
Total Other Financing Sources (Uses)	$		-	$	-	$	(7,050)	$	(7,050)	
					
Net Change in Fund Balance	$		-	$	-	$	(6,785)	$	-	
					
Fund Balance - Beginning			$	6,785		
					
Fund Balance - Ending			$	0		

		Adopted	Prorated Budget	Actual		
		Budget	Through 09/30/25	Through 09/30/25	Variance	
Revenues					
Developer Contributions Interest Income	$		-	$	-	$	459
-	-	-	$	459
-	
Total Revenues	$		-	$	-	$	459	$	459	

Expenditures:					
Capital Outlay	$		-	$	-	$	-	$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	-	$	459	$	459	

Other Financing Sources/(Uses)					
Transfer In/(Out)	$		-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$		-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$		-	$	-	$	459	$	-	
					
Fund Balance - Beginning			$	10,248		
					
Fund Balance - Ending			$	10,707		

	Adopted	Prorated Budget	Actual		
		Budget	Through 09/30/25	Through 09/30/25		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	$ 18,202	$  4,585	$  8,215	$  1,948	$ 13,241	$	-	$	109	$	-	$ 519,223	
Special Assessments - Direct Bill	160,000	-	-	-	-	-	-	-	-	-	-	-	160,000	
Interest Income	1,805	1,696	1,750	2,434	2,190	2,418	2,338	2,486	2,971	$  3,076	3,018	2,789	28,970	
Miscellaneous Income	-	-	-	-	-	-	-	-	-	-	-	-	-	
Cost Sharing Revenues	-	-	-	4,555	-	-	-	-	-	-	-	-	4,555	
Total Revenues	$ 161,805	$ 147,630	$ 324,230	$ 11,498	$ 20,393	$  7,003	$ 10,553	$  4,433	$ 16,212	$  3,076	$  3,127	$  2,789	$ 712,748	

Expenditures:														
General and Administrative:														
Engineering	$  4,060	$	-	$	-	$  5,129	$	-	$  2,208	$  1,201	$	850	$	-	$  1,258	$  4,324	$ 19,250	$ 38,279	
Assessment Roll Administration	2,000	-	-	-	-	-	-	-	-	-	-	-	2,000	
Attorney	1,050	1,800	2,910	840	1,553	1,905	1,455	1,425	555	500	500	4,620	19,113	
Annual Audit	-	-	-	-	5,800	-	-	-	-	-	-	-	5,800	
Arbitrage Calculation	-	-	-	-	-	-	-	-	-	600	-	1,200	1,800	
Trustee Fees	13,436	-	-	-	-	-	-	-	2,405	-	-	-	15,841	
Management Fees	5,052	5,052	5,052	5,052	5,052	5,052	5,052	5,052	5,052	5,052	5,052	5,052	60,619	
Information Technology	83	83	83	83	83	83	83	83	83	83	83	83	1,000	
Website Maintenance	250	250	250	250	250	250	250	250	250	250	250	250	3,000	
Postage and Delivery	3	4	64	37	74	6	2	10	3	3	2	42	251	
Insurance General Liability	10,088	-	-	-	-	-	-	-	-	-	-	-	10,088	
Printing and Binding	-	-	6	-	-	2	0	-	-	0	-	-	8	
Rental and Leases	200	200	200	200	200	200	200	200	200	200	200	200	2,400	
Legal Advertising	1,343	-	-	-	-	-	-	1,152	-	-	-	-	2,495	
Other Current Charges	500	-	-	-	-	-	310	-	-	40	37	56	942	
Office Supplies	-	-	-	-	-	-	-	-	-	0	-	-	0	
Dues, Licenses and Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Holiday Lighting	-	-	29,870	29,870	-	-	-	-	-	-	-	-	59,740	
Total General and Administrative	$ 38,241	$  7,389	$ 38,435	$ 41,461	$ 13,012	$  9,705	$  8,553	$  9,022	$  8,548	$  7,985	$ 10,448	$ 30,753	$ 223,552	

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

Operations and Maintenance														
Lake Maintenance	$	545	$	545	$	545	$	545	$	545	$	545	$	545	$	545	$	545	$	545	$	545	$	545	$  6,538	
Mosquito Control	8,500	8,500	8,500	8,500	8,500	8,500	8,500	8,500	8,500	8,500	8,500	8,500	102,000	
Electric	1,044	994	828	949	852	625	864	870	650	759	806	-	9,243	
Repairs and Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Contingencies	-	500	-	500	-	500	-	-	500	-	-	500	2,500	
Capital Outlay	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Operations and Maintenance	$	10,089	$	10,539	$	9,873	$	10,494	$	9,897	$	10,170	$	9,909	$	9,915	$	10,195	$	9,804	$	9,851	$	9,545	$ 120,281	
																										
Total Expenditures	$ 48,329	$ 17,928	$	48,308	$ 51,955	$	22,908	$ 19,876	$	18,462	$	18,936	$ 18,743	$	17,789	$	20,299	$	40,298	$ 343,833	
																					
Excess (Deficiency) of Revenues over Expenditures	$ 113,476	$ 129,701	$ 275,922	$ (40,458)	$ (2,516)	$ (12,872)	$ (7,909)	$ (14,503)	$ (2,531)	$ (14,714)	$ (17,173)	$ (37,509)	$ 368,915	
														
Net Change in Fund Balance	$ 113,476	$ 129,701	$ 275,922	$ (40,458)	$ (2,516)	$ (12,872)	$ (7,909)	$ (14,503)	$ (2,531)	$ (14,714)	$ (17,173)	$ (37,509)	$ 368,915	

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 (1,170,000)	
Current Bonds Outstanding	$0	

	Series 2014A Special Assessment Refunding Bonds		
Interest Rate:	3.3835%		
Maturity Date:	5/1/2028		
Bonds Outstanding - 9/30/24		$22,300,000	
Less: Special Call - 11/1/24		(55,000)	
Less: Principal Payment - 5/1/25		(4,870,000)	
Less: Special Call - 5/1/25		(70,000)	
Current Bonds Outstanding	$17,305,000	

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 (175,000)	
Current Bonds Outstanding	$4,100,000	

Total Current Bonds Outstanding	$21,405,000

100.00%
$	-

Percent Collected
Balance Remaining to Collect

100.25%
$  (3,347.94)

Percent Collected
Balance Remaining to Collect

	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	
02/07/25	INTEREST	-	-	-	5,295.73	5,295.73	10.26	5,175.59	109.88	5,295.73	
03/21/25	INTEREST	-	-	-	478.05	478.05	0.93	467.21	9.92	478.06	
	TOTAL	$ 5,989,271.06	$	239,570.85	$ 57,497.00	$ 5,773.78	$  5,697,976.99	$  11,042.44	$ 5,568,713.47	$	118,221.08	$	5,697,976.99	

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	
02/07/25	INTEREST	-	-	-	754.92	754.92	296.40	338.96	119.56	754.92	
02/12/25	1/1/25-1/31/25	46,978.97	939.56	460.39	-	45,579.02	17,895.65	20,464.90	7,218.47	45,579.02	
03/06/25	2/1/25-2/28/25	10,777.71	107.79	106.70	-	10,563.22	4,147.43	4,742.87	1,672.93	10,563.23	
03/21/25	INTEREST	-	-	-	1,112.04	1,112.04	436.62	499.30	176.12	1,112.04	
04/07/25	3/1/25-3/31/25	21,151.75	16.40	211.35	-	20,924.00	8,215.37	9,394.84	3,313.79	20,924.00	
05/07/25	4/1/25-4/30/25	4,635.82	-	46.36	65.99	4,655.45	1,827.86	2,090.29	737.30	4,655.45	
05/20/25	INTEREST	-	-	-	305.48	305.48	119.94	137.16	48.38	305.48	
06/11/25	5/1/25-5/31/25	25,300.93	-	253.02	751.44	25,799.35	10,129.57	11,583.86	4,085.91	25,799.34	
06/25/25	6/1/25-6/30/25	7,659.78	-	76.60	341.25	7,924.43	3,111.36	3,558.06	1,255.01	7,924.43	
08/01/25	INTEREST	-	-	-	276.44	276.44	108.54	124.12	43.78	276.44	
	TOTAL	$ 1,353,578.69	$	50,249.79	$ 13,033.30	$ 4,005.29	$  1,294,300.89	$ 508,180.13	$  581,138.84	$	204,981.93	$	1,294,300.90