Combining Balance Sheet - Unrestricted Prior Year 06

Amount (Dr - Cr)

General

Designated

Auxiliary Activities

Retirement Insurance

Unrestricted Plant

Combined

Assets

Cash and cash equivalents

$ (15,343,859)

$ 11,963,505

$ 8,217,279

$ 1,356,984

$ (3,608,509)

$ 2,585,400

Accounts Receivable, net

9,210,941

101,741

468,920

91,086

9,872,688

Inventories

271,268

1,319,058

1,590,326

Deposits

486,526

Prepaid Expenses

36,675

14,760

51,435

Total Current Assets

(5,861,650)

12,065,246

10,041,932

1,934,596

(3,593,749)

14,586,375

Student Loans Receivable, net

Investments

6,159,751

Capital assets, net of depreciation

Total Non-Current Assets

6,159,751

Total Assets

(5,861,650)

12,065,246

10,041,932

8,094,347

(3,593,749)

20,746,126

Liabilities

Current Portion of L/T Liabilities

(2,540,234)

Accounts Payable

(1,130,550)

(353,047)

(588,739)

(369,828)

(230,145)

(2,672,309)

Other accrued liabilities

(1,443,770)

(1,050)

(91,696)

(2,706,704)

(4,243,220)

Deferred revenue

(275,690)

Total Current Liabilities

(2,850,010)

(354,097)

(680,435)

(5,616,766)

(230,145)

(9,731,453)

Accrued Health & Liability Claims

(1,377,153)

Notes and Bonds Payable

Capital Lease Obligations

Funds Held for Others

(707,050)

Total Non-Current Liabilities

(707,050)

(1,377,153)

(2,084,203)

Total Liabilities

(3,557,060)

(354,097)

(680,435)

(6,993,919)

(230,145)

(11,815,656)

Net (increase) decrease in Net Assets

(631,914)

289,620

(1,882,348)

1,012,136

567,281

(645,225)

Net (Assets) Deficit, July 1

10,050,624

(12,000,768)

(7,479,190)

(2,112,565)

3,256,613

(8,285,286)

Prior Period Adjustments

Total Net Assets

$ 9,418,710

$ (11,711,148)

$ (9,361,538)

$ (1,100,429)

$ 3,823,894

$ (8,930,511)