Statement of Net Positions
For the Fiscal Year Ended June 30, 2015
Primary Government Component Units
Farmland
Governmental Board of Parks and Protection
Activities Health Recreation Board
Assets
Current Assets:
Cash and cash equivalents $ 7,210,213.79 $ 499,928.22 $ 49,003.50 $ 598,707.33
Receivables:
Accounts 93,167.56 0.00 0.00 0.00
Taxes 447,246.03 0.00 0.00 0.00
Lease 999,681.48 0.00 0.00 0.00
Land 931,396.00 0.00 0.00 1,466,669.01
Depreciable:
Buildings 10,698,417.94 0.00 0.00 0.00
Contents 1,716,177.13 0.00 0.00 1.00
Vehicles and Equipment 714,819.48 0.00 0.00 0.00
Less: accumulated depreciation (3,093,876.11) 0.00 0.00 0.00
Total assets $ 19,717,243.30 $ 499,928.22 $ 49,003.50 $ 2,065,377.34
________________ _ ______________ ___ __________________ __________________
Liabilities
Current liabilities payable from current assets:
Accounts payable 163,837.99 0.00 0.00 0.00
Noncurrent liabilities:
Compensated absences 286,098.31 0.00 0.00 0.00
Accrued revenue bond interent 149,978.00 0.00 0.00 0.00
Bonds payable current 280,370.00 0.00 0.00 0.00
Bonds payable – due in more than one year 7,824,629.48 0.00 0.00 0.00
OPEB Liability 2,232,420.31 0.00 0.00 0.00
Total liabilities 10,937,334.09 0.00 0.00 0.00
Net Assets
Invested in capital assets, net of related debt 4,374,517.94 0.00 0.00 1,466,669.01
Restricted 623,026.00 0.00 0.00 0.00
Unrestricted 3,782,365.27 499,928.22 49,003.50 598,708.33
Total Net Assets 8,779,909.21 499,928.22 49,003.50 2,065,377.34
Total Liabilities and Net Assets $ 19,717,243.30 $ 499,928.22 $ 49,003.50 $ 2,065,377.34
________________ _______________ __ __________________ __________________
The notes to the financial statements are an integral part of this statement.