| |
|
|
|
|
|
|
|
|
|
|
| |
| |
| |
| |
| |
| |
| Combining Balance
Sheet - Unrestricted Current Year 05 |
| |
| |
Amount (Dr - Cr) |
|
|
|
| |
General |
Designated |
Auxiliary Activities |
Retirement Insurance |
Unrestricted Plant |
Combined |
Prior Year |
Change |
| |
Combined |
Amount |
Percent |
| Assets |
|
|
|
| |
Cash and cash equivalents |
$ (14,371,965) |
$
12,154,843 |
$
6,596,882 |
$
4,401,704 |
$
(2,180,571) |
$
6,600,893 |
$
8,590,659 |
$
(1,989,766) |
-23% |
| |
Accounts Receivable, net |
8,822,324 |
44,789 |
520,396 |
77,571 |
- |
9,465,081 |
9,744,737 |
(279,656) |
-3% |
| |
Inventories |
273,664 |
- |
973,446 |
- |
- |
1,247,109 |
1,234,337 |
12,772 |
1% |
| |
Deposits |
- |
- |
- |
444,000 |
- |
444,000 |
388,850 |
55,150 |
14% |
| |
Prepaid Expenses |
- |
- |
40,760 |
- |
14,760 |
55,519 |
54,439 |
1,081 |
2% |
| |
Total Current Assets |
(5,275,977) |
12,199,633 |
8,131,484 |
4,923,275 |
(2,165,811) |
17,812,603 |
20,013,021 |
(2,200,418) |
-11% |
| |
Student Loans Receivable, net |
- |
- |
- |
- |
- |
- |
- |
- |
- |
| |
Investments |
- |
- |
- |
4,318,134 |
- |
4,318,134 |
- |
4,318,134 |
- |
| |
Capital assets, net of depreciation |
- |
- |
- |
- |
- |
- |
- |
- |
- |
| |
Total Non-Current Assets |
- |
- |
- |
4,318,134 |
- |
4,318,134 |
- |
4,318,134 |
- |
| |
Total Assets |
(5,275,977) |
12,199,633 |
8,131,484 |
9,241,409 |
(2,165,811) |
22,130,737 |
20,013,021 |
2,117,716 |
11% |
| Liabilities |
|
|
|
| |
Current Portion of L/T Liabilities |
- |
- |
- |
(2,232,655) |
- |
(2,232,655) |
(2,398,444) |
165,789 |
7% |
| |
Accounts Payable |
(726,746) |
(198,615) |
(599,502) |
(706,844) |
(17,345) |
(2,249,052) |
(2,222,063) |
(26,989) |
-1% |
| |
Other accrued liabilities |
(3,106,385) |
(250) |
(52,793) |
(2,506,354) |
- |
(5,665,781) |
(5,700,512) |
34,730 |
1% |
| |
Deferred revenue |
(307,525) |
- |
- |
- |
- |
(307,525) |
(364,343) |
56,818 |
16% |
| |
Total Current Liabilities |
(4,140,656) |
(198,865) |
(652,294) |
(5,445,853) |
(17,345) |
(10,455,013) |
(10,685,361) |
230,348 |
2% |
| |
Accrued Health & Liability Claims |
- |
- |
- |
(1,682,991) |
- |
(1,682,991) |
(1,684,342) |
1,351 |
0% |
| |
Notes and Bonds Payable |
- |
- |
- |
- |
- |
- |
- |
- |
- |
| |
Capital Lease Obligations |
- |
- |
- |
- |
- |
- |
- |
- |
- |
| |
Funds Held for Others |
(634,050) |
- |
- |
- |
- |
(634,050) |
(586,450) |
(47,600) |
-8% |
| |
Total Non-Current Liabilities |
(634,050) |
- |
- |
(1,682,991) |
- |
(2,317,041) |
(2,270,792) |
(46,249) |
-2% |
| |
Total Liabilities |
(4,774,706) |
(198,865) |
(652,294) |
(7,128,844) |
(17,345) |
(12,772,054) |
(12,956,153) |
184,099 |
1% |
| |
|
|
|
|
|
|
| |
Net (increase) decrease in Net Assets |
(1,834,299) |
(394,970) |
294,206 |
(888,983) |
522,230 |
(2,301,815) |
(3,504,593) |
1,202,778 |
-34% |
| |
Net (Assets) Deficit, July 1 |
11,884,982 |
(11,605,798) |
(7,773,397) |
(1,223,582) |
1,660,927 |
(7,056,867) |
(3,552,275) |
(3,504,592) |
99% |
| |
Prior Period Adjustments |
- |
- |
- |
- |
- |
- |
- |
- |
- |
| |
Total Net Assets |
$
10,050,684 |
$ (12,000,768) |
$
(7,479,190) |
$
(2,112,565) |
$
2,183,157 |
$
(9,358,682) |
$
(7,056,868) |
$
(2,301,814) |
33% |
| |
|
|
|
|
|
|
|
|
|
|
|