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| Primary Government | |||
| Governmental Activities | Business-type Activity | Total | |
|---|---|---|---|
| Assets | |||
| Cash and Cash Equivalents | $ 59,264,620 | $ 82,064 | $ 59,346,684 |
| Investments | 4,764,939 | - | 4,764,939 |
| Receivables (Net, Where Applicable, of Allowance for Uncollectibles) : | |||
| Accounts | 5,448,289 | 16,210 | 5,464,499 |
| Taxes | 1,957,352 | - | 1,957,352 |
| Due From Other Governments | 6,075,065 | - | 6,075,065 |
| Notes Receivable | 100,681 | 1,481 | 102,162 |
| Loans Receivable , net | 585,000 | - | 585,000 |
| Lease Receivable | 651,062 | - | 651,062 |
| Other Assets | 442,904 | 4,011 | 446,915 |
| Restricted Assets | |||
| Cash for Construction | 545,477 | - | 545,477 |
| Land Held For Resale | - | 320,306 | 320,306 |
| Net Pension Asset | 13,707,480 | - | 13,707,480 |
| Capital Assets, Not Being Depreciated | 21,509,059 | - | 21,509,059 |
| Capital Assets Being Depreciated, Net | 51,267,164 | 21,171 | 51,288,335 |
| Total Assets | 166,319,092 | 445,243 | 166,764,335 |
| Deferred Outflows of Resources | |||
| Deferred Loss on Refunding | 2,161,762 | - | 2,161,762 |
| Pensions | 2,181,616 | - | 2,181,616 |
| Total Deferred Outflows of Resources | 4,343,378 | - | 4,343,378 |
| Liabilities | |||
| Liabilities | |||
| Accounts Payable | 3,314,176 | 10,759 | 3,324,935 |
| Accrued Liabilities | 509,200 | - | 509,200 |
| Accrued Interest Payable | 237,873 | - | 237,873 |
| Unearned Revenues | 2,193,118 | - | 2,193,118 |
| Long Term Liabilities: | |||
| Due within one year: | |||
| General Obligation Debt | 4,917,773 | - | 4,917,773 |
| Note Payable | 57,143 | - | 57,143 |
| Lease Liability | 429,689 | 16,503 | 446,192 |
| Subscription Liability | 552,484 | - | 552,484 |
| Compensated Absences | 193,090 | - | 193,090 |
| Due in more than one year: | |||
| General Obligation Debt | 52,646,383 | - | 52,646,383 |
| Note Payable | 228,572 | - | 228,572 |
| Accrued Compensated Absences | 1,737,811 | - | 1,737,811 |
| Subscription Liability | 257,734 | - | 257,734 |
| Lease Liability | 8,529,305 | 20,345 | 8,549,650 |
| Due to Related Party - Long Term | - | 773,365 | 773,365 |
| Total Liabilities | 75,804,351 | 820,972 | 76,625,323 |
| Deferred Inflows of Resources | |||
| Pensions | 3,996,415 | - | 3,996,415 |
| Leases | 589,344 | - | 589,344 |
| Unavailable Grant Revenue | 12,139 | - | 12,139 |
| Total Deferred Inflows of Resources | 4,597,898 | - | 4,597,898 |
| Net Position | |||
| Net Position | 7,761,297 | (15,677) | 7,745,620 |
| Net Investment in Capital Assets | |||
| Restricted for: | |||
| Public Works | 1,431,159 | - | 1,431,159 |
| Judicial | 2,888,480 | - | 2,888,480 |
| Public Safety | 1,035,316 | - | 1,035,316 |
| Cultural and Recreation | 2,078,402 | - | 2,078,402 |
| Conservation and Development | 6,892,624 | - | 6,892,624 |
| General Government | 743,171 | - | 743,171 |
| Human Services | 6,773,152 | - | 6,773,152 |
| Net Pension Asset | 13,707,480 | - | 13,707,480 |
| Unrestricted | 46,949,140 | (360,052) | 46,589,088 |
| Total Net Position/(Deficit) | $ 90,260,221 | $ (375,729) | $ 89,884,492 |
Primary Government