| ASSETS | |
| Current assets | |
| Cash and cash equivalents | $ 18,660,458 |
|---|---|
| Accounts, grants and loans receivable, net | 4,223,472 |
| Total current assets | 22,883,930 |
| Noncurrent assets | |
| Accounts, grants and loans receivable, net | 381,181 |
| Investments | 16,560,312 |
| Capital assets, net | 77,839,475 |
| Total noncurrent assets | 94,780,968 |
| DEFERRED OUTFLOWS OF RESOURCES | |
| Deferred outflows – KERS | 4,201,535 |
| Deferred outflows – KTRS | 14,147,801 |
| Total deferred outflows | 18,349,336 |
| Total assets and deferred outflows of resources | 136,014,234 |
| LIABILITIES | |
| Current liabilities | |
| Accounts payable and accrued liabilities | 4,531,347 |
| Accrued compensated absences | 1,608,411 |
| Unearned revenue | 414,520 |
| Deposits | 64,524 |
| Long-term debt, current portion | 851,576 |
| Total current liabilities | 7,470,378 |
| Noncurrent liabilities | |
| Net pension liability | 98,072,554 |
| Long-term debt, noncurrent portion | 4,260,215 |
| Federal grants refundable | 731,695 |
| Total noncurrent liabilities | 103,064,464 |
| DEFERRED INFLOWS OF RESOURCES | |
| Deferred inflows – KERS | 3,394,261 |
| Deferred inflows – KTRS | 13,383,767 |
| Total deferred inflows | 16,778,028 |
| Total liabilities and deferred inflows of resources | 127,312,870 |
| NET POSITION | |
| Invested in capital assets, net of related debt | 72,727,684 |
| Restricted | |
| Nonexpendable - endowment | 8,657,506 |
| Unrestricted | (72,683,826) |
| Total net position | $ 8,701,364 |
15.