Combining Balance Sheet - Unrestricted Prior Year 04

Amount (Dr - Cr)

General

Designated

Auxiliary Activities

Retirement Insurance

Unrestricted Plant

Combined

Assets

Cash and cash equivalents

$ (16,168,781)

$ 11,420,727

$ 6,770,296

$ 8,229,029

$ (1,660,612)

$ 8,590,659

Accounts Receivable, net

8,723,240

456,448

502,377

62,672

9,744,737

Inventories

216,346

1,017,991

1,234,337

Deposits

388,850

Prepaid Expenses

39,679

14,760

54,439

Total Current Assets

(7,229,194)

11,877,175

8,330,343

8,680,550

(1,645,852)

20,013,021

Student Loans Receivable, net

Investments

Capital assets, net of depreciation

Total Non-Current Assets

Total Assets

(7,229,194)

11,877,175

8,330,343

8,680,550

(1,645,852)

20,013,021

Liabilities

Current Portion of L/T Liabilities

(2,398,444)

Accounts Payable

(864,161)

(271,377)

(479,989)

(591,463)

(15,074)

(2,222,063)

Other accrued liabilities

(2,840,834)

(76,957)

(2,782,720)

(5,700,512)

Deferred revenue

(364,343)

Total Current Liabilities

(4,069,338)

(271,377)

(556,946)

(5,772,626)

(15,074)

(10,685,361)

Accrued Health & Liability Claims

(1,684,342)

Notes and Bonds Payable

Capital Lease Obligations

Funds Held for Others

(586,450)

Total Non-Current Liabilities

(586,450)

(1,684,342)

(2,270,792)

Total Liabilities

(4,655,788)

(271,377)

(556,946)

(7,456,968)

(15,074)

(12,956,153)

Net (increase) decrease in Net Assets

2,460,654

(3,120,757)

(2,376,462)

(25,753)

(442,275)

(3,504,593)

Net (Assets) Deficit, July 1

9,424,328

(8,485,041)

(5,396,934)

(1,197,829)

2,103,201

(3,552,275)

Prior Period Adjustments

Total Net Assets

$ 11,884,982

$ (11,605,798)

$ (7,773,397)

$ (1,223,582)

$ 1,660,926

$ (7,056,868)