Title: Magic Reserve CDD August 2026
Subject: August 2026 Financial Package
Author: Rachel Proctor

Magic Reserve CDD
August 2026 Financial Package

August 31, 2026

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

Magic Reserve CDD Statement of Financial Position As of 8/31/2026

General Fund | Debt Service | Capital Projects | Long Term Debt | Total
| Fund | Fund | Group |

| Assets |
Current Assets | |
General Checking Account | $	400,826.42 | | | $	400,826.42
Prepaid Expenses | 354.67 | | | 354.67
Deposits | 2,995.00 | | | 2,995.00
Debt Service Reserve Series 2016 | | $	343,825.00 | | 343,825.00
Revenue Series 2016 | | 439,294.68 | | 439,294.68
Prepayment Series 2016 | | 848.10 | | 848.10
Total Current Assets | $	404,176.09 | $	783,967.78 | | $	-	$	-	$ 1,188,143.87

Investments
Amount Available in Debt Service Funds | | $	783,967.78 | | $	783,967.78
Amount To Be Provided | | 3,621,032.22 | | 3,621,032.22
Total Investments | $ | -	$	-	$	-	$ 4,405,000.00 | | $ 4,405,000.00

Total Assets	$	404,176.09	$	783,967.78	$	-	$ 4,405,000.00	$ 5,593,143.87

Liabilities and Net Assets

Current Liabilities |
Accounts Payable | $	56,156.96 | | $	56,156.96
Total Current Liabilities | $	56,156.96 | | $	-	$	-	$	-	$	56,156.96

Long Term Liabilities
Revenue Bonds Payable - Long-Term | | $ 4,405,000.00 | | $ 4,405,000.00
Total Long Term Liabilities | $ | -	$	-	$	-	$ 4,405,000.00 | | $ 4,405,000.00

Total Liabilities	$	56,156.96	$	-	$	-	$ 4,405,000.00	$ 4,461,156.96

Net Assets
Net Assets, Unrestricted | $	1,329.71 | | | | | | $	1,329.71
Current Year Net Assets, Unrestricted | 5,760.00 | | | | | | 5,760.00
Net Assets - General Government | (12,963.21) | | | | | | (12,963.21)
Current Year Net Assets - General Government | 353,892.63 | | | | | | 353,892.63
Net Assets, Unrestricted | | | $	763,408.99 | | | | 763,408.99
Current Year Net Assets, Unrestricted | | | 20,558.79 | | | | 20,558.79
Net Assets, Unrestricted | | | | | $	201,026.01 | | 201,026.01
Current Year Net Assets, Unrestricted | | | | | (5,826.01) | | (5,826.01)
Net Assets - General Government | | | | | (195,200.00) | | (195,200.00)
Total Net Assets | $	348,019.13 | | $	783,967.78 | | $	-	$	- | | $ 1,131,986.91
Total Liabilities and Net Assets | $	404,176.09 | | $	783,967.78 | | $	-	$ 4,405,000.00 | | $ 5,593,143.87

Magic Reserve CDD Statement of Activities As of 8/31/2026
| General Fund | | Debt Service Fund | | Capital Projects Fund | | Long Term Debt Group | | | Total
Revenues | | | | | | | | | | | |
On-Roll Assessments | $ | 568,453.66 | | | | | | | | $ | 568,453.66
Land Lease Income | | 5,760.00 | | | | | | | | | 5,760.00
On-Roll Assessments | | | | $	338,647.51 | | | | | | | 338,647.51
Inter-Fund Group Transfers In | | | | 5,848.10 | | | | | | | 5,848.10
Inter-Fund Transfers In | | | | | | $	(5,848.10) | | | | | (5,848.10)
Total Revenues | $ | 574,213.66 | | $	344,495.61 | | $ | (5,848.10) | | $	- | | $ | 912,861.17
Expenses | | | | | | | | | | | |
Supervisor Fees | $ | 1,200.00 | | | | | | | | | $ | 1,200.00
Public Officials Insurance | | 3,466.00 | | | | | | | | | | 3,466.00
Trustee Services | | 4,238.17 | | | | | | | | | | 4,238.17
Management | | 32,083.37 | | | | | | | | | | 32,083.37
Engineering | | 4,997.45 | | | | | | | | | | 4,997.45
Disclosure Agent | | 5,000.00 | | | | | | | | | | 5,000.00
Property Appraiser | | 215.28 | | | | | | | | | | 215.28
District Counsel | | 3,087.50 | | | | | | | | | | 3,087.50
Assessment Administration | | 5,000.00 | | | | | | | | | | 5,000.00
Audit | | 3,285.00 | | | | | | | | | | 3,285.00
Arbitrage Calculation | | 500.00 | | | | | | | | | | 500.00
Tax Preparation | | 6.42 | | | | | | | | | | 6.42
Postage & Shipping | | 49.57 | | | | | | | | | | 49.57
Legal Advertising | | 1,181.10 | | | | | | | | | | 1,181.10
Web Site Maintenance | | 2,275.00 | | | | | | | | | | 2,275.00
Dues, Licenses, and Fees | | 175.00 | | | | | | | | | | 175.00
Irrigation | | 73,780.43 | | | | | | | | | | 73,780.43
Property & Casualty | | 4,236.00 | | | | | | | | | | 4,236.00
Other Insurance | | 500.00 | | | | | | | | | | 500.00
General Repair & Maintenance | | 2,660.00 | | | | | | | | | | 2,660.00
Lake Maintenance | | 1,265.00 | | | | | | | | | | 1,265.00
Landscaping Maintenance & Material | | 19,618.80 | | | | | | | | | | 19,618.80
Tree Trimming | | 4,227.00 | | | | | | | | | | 4,227.00
Streetlights | | 56,147.81 | | | | | | | | | | 56,147.81
Principal Payment | | | | $	115,000.00 | | | | | | | | 115,000.00
Interest Payments | | | | 231,031.26 | | | | | | | | 231,031.26
Total Expenses | $ | 229,194.90 | | $	346,031.26 | | $ | - | | $	- | | $ | 575,226.16
Other Revenues (Expenses) & Gains (Losses) | | | | | | | | | | | |
Interest Income | $ | 14,633.87 | | | | | | | | $ | 14,633.87
Interest Income | | | | $	22,094.44 | | | | | | | 22,094.44
Interest Income | | | | | | $	22.09 | | | | | 22.09
Total Other Revenues (Expenses) & Gains (Losses) | $ | 14,633.87 | | $	22,094.44 | | $	22.09 | | $	- | | $ | 36,750.40
Change In Net Assets | $ | 359,652.63 | | $	20,558.79 | | $ | (5,826.01) | | $	- | | $ | 374,385.41
Net Assets At Beginning Of Year | $ | (11,633.50) | | $	763,408.99 | | $	5,826.01 | | $	- | | $ | 757,601.50
Net Assets At End Of Year | $ | 348,019.13 | | $	783,967.78 | | $ | - | | $	- | | $ | 1,131,986.91

Magic Reserve Community Development District
Budget to Actual
For the month ending 08/31/2026
Percentage
| | | | | | | | | FY 2026 | | | Spent
| YTD Actual | | YTD Budget | | YTD Variance | | Adopted Budget | |
Revenues | | | | | | | | | | | |
On-Roll Assessments | $  568,453.66 | | $ 515,652.50 | | $	52,801.16 | | $	562,530.00 | | 101.05%
Interest Income | 14,633.87 | | | - | | | 14,633.87 | | | - | | 0.00%
Land Lease Income | 5,760.00 | | | - | | | 5,760.00 | | | - | | 0.00%
Net Revenues | $  588,847.53 | | $ 515,652.50 | | $	73,195.03 | | $	562,530.00 | | 104.68%
General & Administrative Expenses | | | | | | | | | | | |
Supervisor Fees | $	1,200.00 | | $ | - | | $	1,200.00 | | $ | - | | 0.00%
Trustee Services | 4,238.17 | | 3,850.00 | | | 388.17 | | 4,200.00 | | 100.91%
District Management Fees | 32,083.37 | | 32,083.33 | | | 0.04 | | 35,000.00 | | 91.67%
Engineering Fees | 4,997.45 | | 9,166.67 | | | (4,169.22) | | 10,000.00 | | 49.97%
Disclosure Agent | 5,000.00 | | 4,583.33 | | | 416.67 | | 5,000.00 | | 100.00%
Property Appraiser | 215.28 | | | 297.92 | | | (82.64) | | 325.00 | | 66.24%
District Counsel | 3,087.50 | | 16,500.00 | | | (13,412.50) | | 18,000.00 | | 17.15%
Assessment Administration | 5,000.00 | | 4,583.33 | | | 416.67 | | 5,000.00 | | 100.00%
Re-Amortization Schedule | - | | | 229.17 | | | (229.17) | | 250.00 | | 0.00%
Arbitrage | 500.00 | | | 458.33 | | | 41.67 | | 500.00 | | 100.00%
Audit | 3,285.00 | | 3,208.33 | | | 76.67 | | 3,500.00 | | 93.86%
Legal Advertising | 1,181.10 | | 1,833.33 | | | (652.23) | | 2,000.00 | | 59.06%
Postage /Shipping | 49.57 | | | 275.00 | | | (225.43) | | 300.00 | | 16.52%
Contingency | - | | | 898.33 | | | (898.33) | | 980.00 | | 0.00%
Tax Preparation Fee | 6.42 | | | 18.33 | | | (11.91) | | 20.00 | | 32.10%
Web Site Maintenance | 2,275.00 | | 2,475.00 | | | (200.00) | | 2,700.00 | | 84.26%
Dues, Licenses & Fees | 175.00 | | | 160.42 | | | 14.58 | | 175.00 | | 100.00%
Irrigation | 73,780.43 | | 261,250.00 | | | (187,469.57) | | 285,000.00 | | 25.89%
Public Officials' Liability Insurance | 3,466.00 | | 3,529.17 | | | (63.17) | | 3,850.00 | | 90.03%
General Insurance | 4,236.00 | | 4,335.83 | | | (99.83) | | 4,730.00 | | 89.56%
Additional Insurance | 500.00 | | | 458.33 | | | 41.67 | | 500.00 | | 100.00%
Lake Maintenance | 1,265.00 | | 3,666.67 | | | (2,401.67) | | 4,000.00 | | 31.63%
HOA Maintenance | 2,660.00 | | 45,833.33 | | | (43,173.33) | | 50,000.00 | | 5.32%
Landscaping Maintenance and Material | 19,618.80 | | 27,500.00 | | | (7,881.20) | | 30,000.00 | | 65.40%
Mulch | - | | 11,000.00 | | | (11,000.00) | | 12,000.00 | | 0.00%
Palm Pruning | 4,227.00 | | 4,125.00 | | | 102.00 | | 4,500.00 | | 93.93%
Streetlights | 56,147.81 | | 73,333.33 | | | (17,185.52) | | 80,000.00 | | 70.18%
Total General & Administrative Expenses | $  229,194.90 | | $ 515,652.50 | | $ | (286,457.60) | | $	562,530.00 | | 40.74%
Total Expenses | $  229,194.90 | | $ 515,652.50 | | $ | (286,457.60) | | $	562,530.00 | | 40.74%
Net Income (Loss) | $  359,652.63 | | $ | - | | $  359,652.63 | | $ | - | |

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