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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
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            "text": "NOTE 7 LONG-TERM LIABILITIES",
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            "text": "Long-term liabilities as of June 30, 2024, are summarized as follows:"
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                        "l": 253.36,
                        "t": 510.24,
                        "r": 326.16,
                        "b": 498.5333
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.46",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 326.16,
                        "t": 510.24,
                        "r": 398.96,
                        "b": 498.5333
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.47",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 398.96,
                        "t": 510.24,
                        "r": 471.76,
                        "b": 498.5333
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.48",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 471.76,
                        "t": 510.24,
                        "r": 544.56,
                        "b": 498.5333
                    },
                    "text": "",
                    "attrs": {
                        "row": 7,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.49",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.04,
                        "t": 488.822612,
                        "r": 207.274331,
                        "b": 480.383532
                    },
                    "text": "HB 250 Stabilization Funding",
                    "attrs": {
                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.50",
                    "order": 54,
                    "type": "table_cell",
                    "bbox": {
                        "l": 245.921403,
                        "t": 488.822612,
                        "r": 283.767399,
                        "b": 480.383532
                    },
                    "text": "23,000,000",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.51",
                    "order": 55,
                    "type": "table_cell",
                    "bbox": {
                        "l": 253.36,
                        "t": 498.5333,
                        "r": 326.16,
                        "b": 486.8267
                    },
                    "text": "-",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.52",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 326.16,
                        "t": 498.5333,
                        "r": 398.96,
                        "b": 486.8267
                    },
                    "text": "-",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.53",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.067329,
                        "t": 488.822612,
                        "r": 474.913325,
                        "b": 480.383532
                    },
                    "text": "23,000,000",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.54",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 471.76,
                        "t": 498.5333,
                        "r": 544.56,
                        "b": 486.8267
                    },
                    "text": "-",
                    "attrs": {
                        "row": 8,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.55",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 126.53676,
                        "t": 478.500619,
                        "r": 215.547603,
                        "b": 470.061538
                    },
                    "text": "Total Long-Term Liabilities",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.56",
                    "order": 60,
                    "type": "table_cell",
                    "bbox": {
                        "l": 245.916123,
                        "t": 478.500619,
                        "r": 283.766645,
                        "b": 470.061538
                    },
                    "text": "79,929,086",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.57",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 253.36,
                        "t": 486.8267,
                        "r": 326.16,
                        "b": 475.12
                    },
                    "text": "-",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.58",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 383.899789,
                        "t": 478.500619,
                        "r": 411.187707,
                        "b": 470.061538
                    },
                    "text": "733,439",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.59",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.048471,
                        "t": 478.500619,
                        "r": 474.894467,
                        "b": 470.061538
                    },
                    "text": "79,195,647",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.60",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 504.906199,
                        "t": 478.500619,
                        "r": 538.554459,
                        "b": 470.061538
                    },
                    "text": "1,431,610",
                    "attrs": {
                        "row": 9,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.61",
                    "order": 65,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.04,
                        "t": 468.178625,
                        "r": 208.606442,
                        "b": 449.425113
                    },
                    "text": "Total Long-Term Debt\nOther",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p35.4.62",
                    "order": 66,
                    "type": "table_cell",
                    "bbox": {
                        "l": 245.930455,
                        "t": 468.178625,
                        "r": 283.780977,
                        "b": 459.739545
                    },
                    "text": "95,877,795",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.63",
                    "order": 67,
                    "type": "table_cell",
                    "bbox": {
                        "l": 253.36,
                        "t": 475.12,
                        "r": 326.16,
                        "b": 463.4133
                    },
                    "text": "-",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.64",
                    "order": 68,
                    "type": "table_cell",
                    "bbox": {
                        "l": 377.540955,
                        "t": 468.186187,
                        "r": 411.188461,
                        "b": 459.747107
                    },
                    "text": "1,983,477",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.65",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.048471,
                        "t": 468.186187,
                        "r": 474.894467,
                        "b": 459.747107
                    },
                    "text": "93,894,318",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.66",
                    "order": 70,
                    "type": "table_cell",
                    "bbox": {
                        "l": 504.906199,
                        "t": 468.186187,
                        "r": 538.554459,
                        "b": 459.747107
                    },
                    "text": "2,713,348",
                    "attrs": {
                        "row": 10,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.67",
                    "order": 71,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.04,
                        "t": 447.54352,
                        "r": 163.832863,
                        "b": 439.104439
                    },
                    "text": "Lease Liabilities",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.68",
                    "order": 72,
                    "type": "table_cell",
                    "bbox": {
                        "l": 256.481743,
                        "t": 447.54352,
                        "r": 283.769662,
                        "b": 439.104439
                    },
                    "text": "503,261",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.69",
                    "order": 73,
                    "type": "table_cell",
                    "bbox": {
                        "l": 253.36,
                        "t": 451.7067,
                        "r": 326.16,
                        "b": 440
                    },
                    "text": "-",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p35.4.70",
                    "order": 74,
                    "type": "table_cell",
                    "bbox": {
                        "l": 383.899789,
                        "t": 447.54352,
                        "r": 411.187707,
                        "b": 439.104439
                    },
                    "text": "416,679",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.71",
                    "order": 75,
                    "type": "table_cell",
                    "bbox": {
                        "l": 451.749973,
                        "t": 447.54352,
                        "r": 474.898993,
                        "b": 439.104439
                    },
                    "text": "86,582",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.72",
                    "order": 76,
                    "type": "table_cell",
                    "bbox": {
                        "l": 515.474082,
                        "t": 447.54352,
                        "r": 538.564265,
                        "b": 439.104439
                    },
                    "text": "80,851",
                    "attrs": {
                        "row": 11,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p35.4.73",
                    "order": 77,
                    "type": "table_cell",
                    "bbox": {
                        "l": 110.04,
                        "t": 437.221526,
                        "r": 184.887918,
                        "b": 407.420078
                    },
                    "text": "Subscription Liabilities\nTotal Other\nTotal",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p35.4.74",
                    "order": 78,
                    "type": "table_cell",
                    "bbox": {
                        "l": 245.93649,
                        "t": 437.221526,
                        "r": 283.785502,
                        "b": 407.420078
                    },
                    "text": "2,660,834\n3,164,095\n$ 99,041,890",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p35.4.75",
                    "order": 79,
                    "type": "table_cell",
                    "bbox": {
                        "l": 320.160594,
                        "t": 437.221526,
                        "r": 347.456055,
                        "b": 407.420078
                    },
                    "text": "746,629\n746,629\n$ 746,629",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p35.4.76",
                    "order": 80,
                    "type": "table_cell",
                    "bbox": {
                        "l": 377.525869,
                        "t": 437.221526,
                        "r": 411.180918,
                        "b": 407.420078
                    },
                    "text": "1,271,330\n1,688,009\n$ 3,671,486",
                    "attrs": {
                        "row": 12,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p35.4.77",
                    "order": 81,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.040928,
                        "t": 437.221526,
                        "r": 474.897484,
                        "b": 407.420078
                    },
                    "text": "2,136,133\n2,222,715\n$ 96,117,033",
                    "attrs": {
                        "row": 12,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p35.4.78",
                    "order": 82,
                    "type": "table_cell",
                    "bbox": {
                        "l": 504.891113,
                        "t": 437.221526,
                        "r": 538.554459,
                        "b": 407.420078
                    },
                    "text": "1,349,651\n1,430,502\n$ 4,143,850",
                    "attrs": {
                        "row": 12,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                }
            ]
        },
        {
            "id": "p35.5",
            "order": 83,
            "type": "heading",
            "bbox": {
                "l": 105.36,
                "t": 386.88,
                "r": 261.6,
                "b": 373.92
            },
            "text": "HB 250 Stabilization Funding",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p35.6",
            "order": 84,
            "type": "text",
            "bbox": {
                "l": 104.16,
                "t": 370.8,
                "r": 560.64,
                "b": 204
            },
            "text": "House Bill 250 appropriated $23,000,000 in the year ended June 30, 2022, to the Council on Postsecondary Education (the Council) to address financial instability at the University due to cash shortfalls and a projected financial structural imbalance in connection with the management improvement plan as discussed in Note 17. A portion of the proceeds of this funding was used to retire the $5,000,000 revenue anticipation note outstanding as of June 30, 2021, as well as the University's liability to the state investment pool. The Council provided the stabilization funds to the University contingent on compliance with the management improvement plan. By November 1, 2025, the Council shall make recommendations to the Interim Joint Committee on Appropriations and Revenue for consideration by the General Assembly during the 2026 Regular Session for the terms and schedule for repayment of the funding beginning in fiscal year 2026-2027 based on ongoing monitoring of Kentucky State University's financial status. The repayment of the funding beginning in fiscal year 2027 will be determined at that time (NOTE 14)."
        },
        {
            "id": "p35.7",
            "order": 85,
            "type": "heading",
            "bbox": {
                "l": 105.84,
                "t": 194.16,
                "r": 230.88,
                "b": 180.72
            },
            "text": "General Receipt Bonds",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p35.8",
            "order": 86,
            "type": "text",
            "bbox": {
                "l": 105.12,
                "t": 178.08,
                "r": 560.16,
                "b": 138.96
            },
            "text": "The outstanding General Receipts Bonds Series A Bonds have interest rates from 3.625% - 3.875%. The bonds mature through 2027. The reserve requirements for these issues have been fully funded as of June 30, 2022."
        },
        {
            "id": "p35.9",
            "order": 87,
            "type": "text",
            "bbox": {
                "l": 104.88,
                "t": 127.92,
                "r": 559.2,
                "b": 101.52
            },
            "text": "All bonds are collateralized by University property and the pledge of certain revenues, tuition, and fees."
        },
        {
            "id": "p35.10",
            "order": 88,
            "type": "footer",
            "bbox": {
                "l": 296.88,
                "t": 46.08,
                "r": 314.88,
                "b": 34.8
            },
            "text": "(32)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}