Capron Trail Community Development District

Proposed Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS

PROPOSED BUDGET

DETAILED PROPOSED BUDGET

ASSESSMENT COMPARISON

PROPOSED BUDGET
CAPRON TRAIL COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2025/2026
BUDGET	
ADMINISTRATIVE ASSESSMENTS	57,409	
MAINTENANCE ASSESSMENTS	288,194	
FACILITIES & SERVICE AGREEMENT (ADMIN)	2,361	
FACILITIES & SERVICE AGREEMENT (MAINT)	12,845	
DIRECT BILL - 2024 EXPANSION AREA (ADMIN)	0	
INTEREST INCOME	1,800	
		
TOTAL REVENUES	$	362,609	
		
ADMINISTRATIVE EXPENDITURES		
SUPERVISOR FEES	0	
FICA TAXES	0	
ENGINEERING	12,000	
MANAGEMENT FEES	24,000	
LEGAL FEES	4,000	
AUDIT FEES	3,500	
INSURANCE - LIABILITY	8,000	
LEGAL ADVERTISING	1,150	
POSTAGE AND DELIVERY	300	
OFFICE SUPPLIES/MISCELLANEOUS	1,750	
DUES & SUBSCRIPTIONS	175	
WEBSITE MANAGEMENT	1,750	
ADMINISTRATIVE CONTINGENCY	690	
TOTAL ADMINISTRATIVE EXPENDITURES	57,315	
		
MAINTENANCE EXPENDITURES		
MOWING	27,000	
FUEL & OIL	115,500	
AQUATIC MAINTENANCE	17,565	
OPERATIONS MANAGEMENT	40,000	
ROADWAYS & CULVERTS	11,600	
CANAL REPAIR & MAINTENANCE	8,400	
RESERVOIR REPAIR & MAINTENANCE	10,000	
DRAINAGE ENGINE/PUMP REPAIR & MAINTENANCE	46,000	
MISCELLANEOUS MAINTENANCE	855	
TOTAL MAINTENANCE EXPENDITURES	276,920	
		
TOTAL EXPENDITURES	$	334,235	
		
REVENUES LESS EXPENDITURES	$	28,374	
		
COUNTY APPRAISER & TAX COLLECTOR FEE	(14,187)	
DISCOUNTS FOR EARLY PAYMENTS	(14,187)	
		
EXCESS/ (SHORTFALL)	$	-	
		
CARRYOVER FROM PRIOR YEAR	0	
		
NET EXCESS/ (SHORTFALL)	$	-	

I

DETAILED PROPOSED BUDGET
CAPRON TRAIL COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

REVENUES	
FISCAL YEAR 2023/2024
ACTUAL	
FISCAL YEAR 2024/2025
BUDGET	
FISCAL YEAR 2025/2026
BUDGET	

COMMENTS	
ADMINISTRATIVE ASSESSMENTS	341,249	52,969	57,409	Expenditures Less Interest, Direct Bills & Carryover/.92	
MAINTENANCE ASSESSMENTS	0	288,194	288,194	Expenditures Less Direct Bills/.92	
FACILITIES & SERVICE AGREEMENT (ADMIN)	0	2,361	2,361	Baer LLC: 241.41 Acres X $9.78 = $2,360.99	
FACILITIES & SERVICE AGREEMENT (MAINT)	15,208	12,845	12,845	Baer LLC: 241.41 Acres X $53.21= $12,845.23	
DIRECT BILL - 2024 EXPANSION AREA (ADMIN)	0	4,440	0		
INTEREST INCOME	5,976	840	1,800	Interest Projected At $150.00 Per Month	
					
TOTAL REVENUES	$	362,433	$	361,649	$	362,609		
					
ADMINISTRATIVE EXPENDITURES					
SUPERVISOR FEES	0	0	0	No Change From 2024/2025 Budget	
FICA TAXES	0	0	0	No Change From 2024/2025 Budget	
ENGINEERING	9,690	12,000	12,000	No Change From 2024/2025 Budget	
MANAGEMENT FEES	24,000	24,000	24,000	$2,000 Per Month	
LEGAL FEES	1,920	4,000	4,000	No Change From 2024/2025 Budget	
AUDIT FEES	3,700	3,800	3,500	Accepted Amount For 2024/2025 Audit	
INSURANCE - LIABILITY	7,267	7,505	8,000	FY 2024/2025 Expenditure Was $7,531	
LEGAL ADVERTISING	1,188	1,050	1,150	$100 Increase From 2024/2025 Budget	
POSTAGE AND DELIVERY	212	325	300	$25 Decrease From 2024/2025 Budget	
OFFICE SUPPLIES/MISCELLANEOUS	1,471	1,750	1,750	No Change From 2024/2025 Budget	
DUES & SUBSCRIPTIONS	175	175	175	No Change From 2024/2025 Budget	
WEBSITE MANAGEMENT	1,750	1,750	1,750	No Change From 2024/2025 Budget	
ADMINISTRATIVE CONTINGENCY	0	2,835	690	Administrative Contingency	
TOTAL ADMINISTRATIVE EXPENDITURES	51,373	59,190	57,315		
					
MAINTENANCE EXPENDITURES					
MOWING	25,304	27,000	27,000	No Change From 2024/2025 Budget	
FUEL & OIL	113,545	115,500	115,500	No Change From 2024/2025 Budget	
AQUATIC MAINTENANCE	18,140	17,565	17,565	No Change From 2024/2025 Budget	
OPERATIONS MANAGEMENT	41,035	40,000	40,000	No Change From 2024/2025 Budget	
ROADWAYS & CULVERTS	9,452	11,600	11,600	No Change From 2024/2025 Budget	
CANAL REPAIR & MAINTENANCE	7,975	8,400	8,400	No Change From 2024/2025 Budget	
RESERVOIR REPAIR & MAINTENANCE	10,807	10,000	10,000	No Change From 2024/2025 Budget	
DRAINAGE ENGINE/PUMP REPAIR & MAINTENANCE	48,888	46,000	46,000	No Change From 2024/2025 Budget	
MISCELLANEOUS MAINTENANCE	25	855	855	No Change From 2024/2025 Budget	
TOTAL MAINTENANCE EXPENDITURES	275,171	276,920	276,920		
					
TOTAL EXPENDITURES	$	326,544	$	336,110	$	334,235		
					
REVENUES LESS EXPENDITURES	$	35,889	$	25,539	$	28,374		
					
COUNTY APPRAISER & TAX COLLECTOR FEE	(11,940)	(14,187)	(14,187)	Four Percent Of Total Assessment Roll	
DISCOUNTS FOR EARLY PAYMENTS	(4,871)	(14,187)	(14,187)	Four Percent Of Total Assessment Roll	
					
EXCESS/ (SHORTFALL)	$	19,078	$	(2,835)	$	-		
					
CARRYOVER FROM PRIOR YEAR	0	2,835	0	Carryover From Prior Year	
					
NET EXCESS/ (SHORTFALL)	$	19,078	$	-	$	-		

II

Capron Trail Community Development District Assessment Comparison

Fiscal Year 2022/2023
Assessment
Per Unit	Fiscal Year 2023/2024
Assessment
Per Unit	Fiscal Year 2024/2025
Assessment
Per Unit	Fiscal Year 2025/2026
Projected Assessment
Per Unit	

Administrative (formerly O&M)		

$	

63.00		

$	

63.00		

$	

9.78		

$	

9.78	
Maintenance		$	-		$	-		$	53.21		$	53.21	
Total		$	63.00		$	63.00		$	62.99		$	62.99	

* Assessments Include the Following :	 4% Discount for Early Payments
2% County Tax Collector Fee
1% County Property Appraiser Fee

 Community Information (Administrative):		 Units (One Unit = 1 Acre)	6,111.57
Includes Baer LLC Acres (241.41) and 2024 Expansion Area (453.99)
On Roll: 5,870.16 Acres - Direct Bill: Baer 241.41

 Community Information (Maintenance):		 Units (One Unit = 1 Acre)	5,657.58
Includes Baer LLC Acres (241.41)
On Roll: 5,416.17 Acres - Direct Bill: 241.41

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