DataSplinter™ / Metro Districts / Project 01
Metropolitan District Nos. 1-7
Check the figures, compare districts, and open the source pages. These records use different years and accounting categories. Read the dates and limits before comparing them.
Viewing a district does not identify your home. District 1 is the starting example when no district is chosen. Confirm the district number on the property’s tax notice.
The first card shows 2025 annual results. The older summary retains 2024 actuals; its tax rate and planned spending are from 2026.
This choice changes the district summary only. Comparisons below still cover all seven districts or the district named in the heading.
Choose your district above. Amounts below are from the 2025 annual record.
Includes $47,210,168 capital infrastructure dedication in expenditure total; not ordinary cash operating spending.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Form reports no outstanding debt; zero does not describe all other liabilities.
Revenue (PDF p. 3) · Expenditures (PDF p. 5) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Form reports no outstanding debt; zero does not describe all other liabilities.
Revenue (PDF p. 3) · Expenditures (PDF p. 5) · Obligations (PDF p. 7)
2025 annual update · 2024 historical detail · 2026 budgets and levies · 2025 filings checked October 18, 2026 Dates and limits ↗
Earlier detail: 2024 actuals and 2026 budgets. The older cards and charts below retain their original dates and figures. Use the 2025 results above for the newer annual snapshot.
District being viewed
2024 record includes operations and maintenance spending
This is the amount the record reports as due after one year, not a statement of total debt.
District comparisons
Districts have different roles and sizes. These totals do not rank value, efficiency or household costs. Transfers remain in the records; do not add district totals together.
2026 certified levies
A mill levy is a tax rate applied to assessed property value. One mill equals $1 per $1,000 of assessed value.
MD 5 records show different rates: its levy certification says 2.749 mills, while text in its budget says 8.750 mills. The comparison below uses the certified rate. Confirm the applicable rate on the property-tax notice or with the district.
| District | Mills | Period | Source |
|---|
Audited amounts exclude sums due within one year and include interest or premiums where reported. Districts 5 and 7 report no debt on exemption forms, not an absence of all liabilities. District 6’s later refinancing is separate.
| District | Amount | Original record |
|---|---|---|
| District 1 | $12,424,821 | Source PDF |
| District 2 | $15,552,792 | Source PDF |
| District 3 | $28,471,000 | Source PDF |
| District 4 | $60,073,000 | Source PDF |
| District 5 | $0 | Source PDF |
| District 6 | $48,025,352 | Source PDF |
| District 7 | $0 | Source PDF |
District 1 includes $47,210,168 of infrastructure dedication, not ordinary operating spending. Its services, administration and debt costs total $3,255,649. District 6’s matching infrastructure and note entries are outside its spending total. Borrowing and developer repayments reported as financing entries remain separate.
| District | Amount | Original record |
|---|---|---|
| District 1 | $50,465,817 | Source PDF |
| District 2 | $2,958,410 | Source PDF |
| District 3 | $5,786,745 | Source PDF |
| District 4 | $4,610,948 | Source PDF |
| District 5 | $354 | Source PDF |
| District 6 | $285,790 | Source PDF |
| District 7 | $6,356 | Source PDF |
Download comparison figures, sources and district-specific caveats (CSV)
Worked example / MD 3 / 2025
The same amount appears in both district records and remains in their gross totals. These entries do not establish individual cash-movement dates.
| Fund / line to MD 4 | Amount |
|---|---|
| Debt service | $1,521,419 |
| Capital projects | $2,197,210 |
$1,521,419 + $2,197,210
= $3,718,629
If the source image does not load, use the audit link and listed PDF page.
Governmental funds · Intergovernmental expenditures to LRMD No. 4 · Year ended December 31, 2025.
This example stays on MD 3 when you choose another district.
2025 financial record · PDF page 10 / printed page 4
Existing source comparison: October 18, 2026
This is the sum of the debt-service and capital-projects entries to MD 4.
Keep the accounting context. Interdistrict entries remain in the district totals. This figure does not trace an individual homeowner’s tax payment.
The source labels both entries “Intergovernmental Expenditures - LRMD No. 4.” These are reported expenditure categories, not transaction-level proof of a particular cash payment.
Selected relationships / 2025
A separate accounting relationship. See the combined MD 3 to MD 4 example.
Not ordinary cash spending.
Follow one documented relationship at a time. These examples use different accounting measures and must not be added together.
These examples stay on the districts named below when you choose another district.
Read this as an accounting relationship. The same interdistrict amount appears in the two records. Adding district totals retains these internal entries; it does not show only money entering or leaving the seven districts.
The diagram does not establish the dates of individual cash movements.
Not ordinary cash operating spending. MD 1 reports the amount as capital outlay and the same amount as capital dedication under other financing sources. Its notes identify infrastructure assets received.
MD 1’s 2025 record describes $47,210,168 of infrastructure dedication from MD 6. Period: year ended December 31, 2025. This is a separate accounting category from the reported interdistrict expenditure example.
Selected relationships only, not a complete map of all seven districts. Arrow widths do not represent dollar amounts. Budget plans and debt events are separate from these examples.
MD 6 / Year-end balance and later event
Do not add the refinancing to the earlier balance.
$48,025,352
MD 6 audit · PDF p. 7 (new tab)$45,993,000
Reported bond issue and loan refunding. The audit also reports $3,635,665 remaining under the developer agreement.
This timeline concerns MD 6. The amounts describe different dates and measures.
A dated balance, not an annual payment or a current payoff quote.
Comparison scope: year-end statement and subsequent-events notes; not an executed closing reconciliation.
A closing or payoff schedule is needed to connect the 2026 refinancing to the 2025 year-end balance.
Do not add the refinancing to the earlier balance. The amounts describe different dates. The available comparison does not establish savings, added costs, or a change to a homeowner’s tax bill.
Annual records / Year ended December 31, 2025
All seven 2025 filings are available in Colorado's state auditor portal: five audits and two audit exemptions. They are annual records, not today's balances. The 2024 detail remains available for comparison.
Sum across seven records. Includes receipts from other Lorson Ranch districts.
Includes a $47,210,168 infrastructure dedication reported by MD 1. This is not a cash operating-spending total.
Year-end amounts across the records. Excludes MD 2's $244,758 current portion and future interest not yet accrued.
Revenue = $3,472,907 + $2,252,861 + $3,502,719 + $6,786,907 + $354 + $1,434,751 + $6,356. Expenditures = $50,465,817 + $2,958,410 + $5,786,745 + $4,610,948 + $354 + $285,790 + $6,356. Due after one year = $12,424,821 + $15,552,792 + $28,471,000 + $60,073,000 + $0 + $48,025,352 + $0.
The audit figures use governmental-fund revenue and expenditures. The exemption forms use their prescribed reporting basis. Other financing sources and uses are excluded from these revenue/expenditure totals. These are gross sums, not consolidated accounts, a repayment ratio or homeowner bills.
Both bars use the same $65 million scale. The amounts combine principal and other balances reported as noncurrent. They are not annual payments.
MD 6's 2025 audit reports a May 20, 2026 bond issue and loan refunding of $45,993,000, with $3,635,665 remaining under the developer agreement. These are later-event disclosures. Do not add the refunding amount to the 2025 note balance as though both remain outstanding unchanged.
MD 6 note and subsequent refinancing (PDF p. 19) · MD 6 continuation (PDF p. 20)MD 3's 2025 audit confirms the $4,596,000 bond draw on October 22, 2025. MD 4's confirms the $8,301,675 senior draw. MD 4's subordinate principal at December 31, 2025 was $15,430,000; the 2025 audit still lists December 15, 2057 as maturity.
MD 3 roll-forward (PDF p. 19) · MD 4 roll-forward (PDF p. 19) · MD 4 bond terms (PDF p. 20)Seven districts · 2024 records
These totals answer separate questions: what was reported as due beyond one year, and how much revenue was reported during 2024. They do not form a repayment ratio.
Across seven 2024 records
$117.7M
Checked against 2024 financial records · MD 1-7
2024 actual
$12.1M
Exact reported total · $12,122,039
These figures cover different periods and accounting categories. They provide context, but they are not a direct measure of financial performance or homeowner tax bills.
District family
7
Official 2026 rate
76.3 mills
2024 revenue
The seven districts reported $12.12 million in revenue during 2024. This total includes money received from other Lorson Ranch districts, not just money from outside the seven districts.
2024 reported revenue
82.2%
$9,966,722 of $12,122,039. The records use “specific ownership tax” for vehicle-ownership tax revenue. The rest came from other districts, interest, and other reported sources.
| Category | Amount | Share |
|---|
2024 spending
The seven districts reported $8.37 million in spending during 2024. Bond interest was the largest category. This total includes transfers between districts, not just payments to outside recipients.
For every $1 of 2024 reported spending
Looking only at the $5,351,052 reported as bond interest or principal: 96.9¢ of each dollar went to interest and 3.1¢ went to principal.
The principal amount is the bond-principal spending reported in the seven 2024 records; it is not the change in every outstanding balance.
The chart and table show every spending category. You can also open all 35 reported line items.
Water and landscape: $790,971
MD 1 reported $515,233 for landscape maintenance, $44,665 for landscape improvements, and $231,073 for landscape water. Streetlights and entrance electricity are separate at $161,933.
| Category | Amount | Share |
|---|
These records show accounting lines, not every check or invoice. MD 5 and MD 7 filed audit-exemption forms, so their reporting basis differs from the audited district statements.
| District and reported line | Amount | Source |
|---|---|---|
| MD 1Accounting | $51,478 | MD1 2024 AuditPDF p. 10 |
| MD 1Auditing | $26,200 | MD1 2024 AuditPDF p. 10 |
| MD 1County Treasurer's Fee | $4 | MD1 2024 AuditPDF p. 10 |
| MD 1District Management | $37,301 | MD1 2024 AuditPDF p. 10 |
| MD 1Dues And Membership | $5,439 | MD1 2024 AuditPDF p. 10 |
| MD 1Insurance | $21,297 | MD1 2024 AuditPDF p. 10 |
| MD 1Legal | $12,999 | MD1 2024 AuditPDF p. 10 |
| MD 1Holiday Lighting | $25,000 | MD1 2024 AuditPDF p. 10 |
| MD 1Landscape Maintenance | $515,233 | MD1 2024 AuditPDF p. 10 |
| MD 1Landscape Improvements | $44,665 | MD1 2024 AuditPDF p. 10 |
| MD 1Landscape Water | $231,073 | MD1 2024 AuditPDF p. 10 |
| MD 1Repair And Maintenance | $39,292 | MD1 2024 AuditPDF p. 10 |
| MD 1Streetlights And Entrance Electric | $161,933 | MD1 2024 AuditPDF p. 10 |
| MD 1Mosquito Mitigation | $13,650 | MD1 2024 AuditPDF p. 10 |
| MD 2County Treasurer's Fee | $28,858 | MD2 2024 AuditPDF p. 10 |
| MD 2Intergovernmental Expenditures - LRMD No. 1 | $345,681 | MD2 2024 AuditPDF p. 10 |
| MD 2Bond Interest | $628,844 | MD2 2024 AuditPDF p. 10 |
| MD 2Bond Principal | $165,000 | MD2 2024 AuditPDF p. 10 |
| MD 2Paying Agent Fees | $875 | MD2 2024 AuditPDF p. 10 |
| MD 3County Treasurer's Fee | $46,452 | MD3 2024 AuditPDF p. 10 |
| MD 3Intergovernmental Expenditures - LRMD No. 1 | $556,536 | MD3 2024 AuditPDF p. 10 |
| MD 3Bond Interest | $1,432,500 | MD3 2024 AuditPDF p. 10 |
| MD 3Paying Agent Fees | $2,000 | MD3 2024 AuditPDF p. 10 |
| MD 3Intergovernmental Expenditures - LRMD No. 4 | $50,298 | MD3 2024 AuditPDF p. 10 |
| MD 4County Treasurer's Fee | $41,600 | MD4 2024 AuditPDF p. 10 |
| MD 4Intergovernmental Expenditures - LRMD No. 1 | $498,417 | MD4 2024 AuditPDF p. 10 |
| MD 4Bond Interest | $1,812,708 | MD4 2024 AuditPDF p. 10 |
| MD 4Bond Interest - Subordinate | $1,312,000 | MD4 2024 AuditPDF p. 10 |
| MD 4Paying Agent Fees | $2,000 | MD4 2024 AuditPDF p. 10 |
| MD 5Administrative | $12 | MD5 2024 Audit ExemptionPDF p. 2 |
| MD 5Other (specify): Transfers to Other Districts | $835 | MD5 2024 Audit ExemptionPDF p. 2 |
| MD 6County Treasurer's Fee | $19,743 | MD6 2024 AuditPDF p. 10 |
| MD 6Intergovernmental Expenditures - LRMD No. 1 | $236,575 | MD6 2024 AuditPDF p. 10 |
| MD 7Administrative | $106 | MD7 2024 Audit ExemptionPDF p. 2 |
| MD 7Other (specify): Transfers to Other Districts | $7,584 | MD7 2024 Audit ExemptionPDF p. 2 |
2024 long-term amounts
The $117.7 million combines bonds, developer advances, accrued interest, and adjusted balances reported across the districts.
Reading these tables: the seven district amounts below add to $117,655,354. The later table of eight grouped obligation rows uses mixed types of balances; those rows should not be added together as total debt.
| District | Due after one year | Period | Source record |
|---|
This uses the 2024 record and assumes no later payments. It is not a current balance or a forecast. Check the unresolved maturity-date question.
A closer look at MD 4
Year-end principal reported for Series 2022B
$16.4M
“Subordinate” means this bond is paid after higher-priority obligations under its terms. The reported principal remained $16.4 million at year end.
Checked against MD 4’s 2024 audited financial statements
If no payments are made after 2024
$207.9M
The calculation adds 8% once a year for 33 years. Actual future balances depend on payments and available revenue.
Important: This is an illustration, not a prediction of payments, taxes, or homeowner bills.
Wide table: scroll sideways to see every column. Open the source records for the original layout.
| District | Record label | Reported amount | Amount basis | Rate | Maturity | Type | Source |
|---|
The MD 4 audit describes authorization dates, amounts, and bond terms. Authorization is permission to borrow up to a limit; it is not the amount borrowed or owed.
These are plans, not final spending. The same $30 million appears once as money leaving MD 4 and MD 6 and once as money entering MD 1. It is still one $30 million transfer.
| Figure | Amount | Type | Provenance |
|---|---|---|---|
| Gross budgeted inflows | $75.5M | 2026 budget | How calculatedRecord comparison completed. Sum of every fund-level Total Revenues line in the seven final budgets: $75,453,034. Source pages: MD 1 pp. 1-3; MD 2 pp. 1-2; MD 3 pp. 1-3; MD 4 pp. 1-3; MD 5 p. 1; MD 6 pp. 1-3; MD 7 p. 1. Retrieved August 15, 2026. Version: provenance-2026.10.18.2. |
| Gross budgeted outflows | $77.6M | 2026 budget | How calculatedRecord comparison completed. Sum of every fund-level Total Expenditures line in the seven final budgets: $77,637,677. Source pages: MD 1 pp. 1-3; MD 2 pp. 1-2; MD 3 pp. 1-3; MD 4 pp. 1-3; MD 5 p. 1; MD 6 pp. 1-3; MD 7 p. 1. Retrieved August 15, 2026. Version: provenance-2026.10.18.2. |
| Budgeted 2026 property-tax revenue | $8.7M | 2026 budget | How calculatedRecord comparison completed. Combined property-tax schedule: $1,464,665 general operating + $7,254,754 capital/debt = $8,719,419. The schedule appears on MD 2 p. 3, MD 3 p. 4, MD 4 p. 4, and MD 7 p. 2. Retrieved August 15, 2026. Version: provenance-2026.10.18.2. |
| Assessed valuation subject to levy | $117.2M | 2026 budget | How calculatedRecord comparison completed. The combined property-tax schedule lists district assessed values totaling $117,202,830. It appears on MD 2 p. 3, MD 3 p. 4, MD 4 p. 4, and MD 7 p. 2. Retrieved August 15, 2026. Version: provenance-2026.10.18.2. |
| Budgeted capital transfer | $30.0M | 2026 budget | How calculatedRecord comparison completed. MD 4 and MD 6 each budget a $15M capital transfer to MD 1; MD 1 records $30M coming in. Because the same transfer is counted as money going out and money coming in, it contributes $60M to the gross totals. The transfer itself remains $30M. Source: MD 1 p. 2, MD 4 p. 2, and MD 6 p. 2. Retrieved August 15, 2026. Version: provenance-2026.10.18.2. |
Wide table: scroll sideways to see every column. Open the source records for the original layout.
| District | 2024 actual revenue | 2024 actual expenditure | 2026 planned expenditure | Source periods |
|---|
District roster filings
The reviewed records list board offices and term years. This site replaces names with letter labels. Use the original notices to identify people and check the dates of their service.
Wide table: scroll sideways to see every column. Open the source records for the original layout.
| District filing group | Masked roster entry | Office | Listed term year |
|---|
Wide table: scroll sideways to see every column. Open the source records for the original layout.
| Masked roster entry | MD 1 | MD 2 | MD 3 | MD 4 | MD 5 | MD 6 | MD 7 | Roster listings |
|---|
A mark means the label appears in that district’s reviewed roster. A dash means it was not listed in those records. Counts describe the listings only; they do not establish attendance, votes, or matching service dates. Check original filings before identifying or describing a person’s roles.
District transparency notices and board roster webpage · View notices · View roster
Roster webpage retrieved August 15, 2026. Effective date: not stated by source.
Using these records
Use the district number, figure, reporting period, and linked record when contacting the district or attending a public meeting.
Plain-language definitions
Documentation
Reported values remain separate from DataSplinter totals, comparisons, and illustrative scenarios.
Each headline figure links to its source page, exact values, and formula.
The future-balance example assumes no payment after 2024. Grouped obligation rows use mixed accounting bases. MD 5’s certified levy differs from its budget narrative, and the board webpage does not state a roster effective date.
This project reports what the linked records show. It does not infer motives, judge conduct, or score financial risk.
PDF source links open in a new tab. Page numbers count from the first page of the PDF, which may differ from printed page numbers. If your viewer does not jump to the page, enter the listed number. Linked webpages can change after retrieval; the dates here describe the records used for this review.
Board labels are permanently masked on this page and in its public data. DataSplinter is independent of the districts. Original records remain the authority. This is a reading aid, not an audit, a tax quote, or professional advice.
2025 annual figures added October 18, 2026. Historical records were reviewed through July 6, 2026, with source copies compared August 15, 2026. Calculations last updated August 15, 2026 for the 2024 detail; those historical figures remain unchanged. Later filings, corrected records, or source-site changes may update figures, links, or summaries. Page data version: October 18, 2026 · provenance-2026.10.18.2.
For sharing and further research
Download 2025 annual figures and sources (CSV)
Keep the district, year, source page, and any limits with each figure you quote. A district summary does not establish the tax bill for a particular home.
CSV files open in spreadsheet software. The ledger lists each finding, formula, source, and review status. Checksums identify the source copies used; they do not verify the contents.
Annual records: years ended December 31, 2024 and December 31, 2025. Budgets and levies: 2026. The 2025 summary and comparisons were added October 18, 2026; historical calculations retain their original dates. Download 2025 results separately from the historical district and expense tables.
DataSplinter, Lorson Ranch Metropolitan Districts 1-7, [district and figure], [record year], [original document and page], accessed [date]. Use “Link to this figure” beside a finding, then copy that address. State any difference between the source records.
Figures are summaries of public records, not legal, financial, or investment advice. Report a possible error.
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