CALLISBURG INDEPENDENT SCHOOL DISTRICT
STATEMENT OF NET POSITION AUGUST 31, 2016
Data Control Codes
Primary Government Activities
ASSETS
1110 Cash and Cash Equivalents $ 6,126,727 1220 Property Taxes Receivable (Delinquent) 439,740 1230 Allowance for Uncollectible Taxes (43,974) 1240 Due from Other Governments 399,044 1290 Other Receivables, net 4,892
Capital Assets:
1510 Land 528,935 1520 Buildings Net 28,830,762 1530 Furniture and Equipment, Net 917,408
1000 Total Assets 37,203,534
DEFERRED OUTFLOWS OF RESOURCES
1701 Deferred Charge for Refunding 1,155,575 1705 Deferred Outflow Related to TRS 1,169,163
1700 Total Deferred Outflows of Resources 2,324,738
LIABILITIES
2110 Accounts Payable 105,771 2140 Interest Payable 26,154 2160 Accured Wages Payable 415,425 2180 Due to Other Governments 75,746 2200 Accured Expenses 10,237 2300 Unearned Revenue 184.104 2400 Payable from Restricted Assets Noncurrent Liabilities 32,076
2501 Due Within One Year 682,472 2502 Due in More Than One Year 19,212,269 2540 Net Pension Liability (District’s Share) 2,510,639
2000 Total Liabilities 23,254,893
DEFERRED INFLOWS OF RESOURCES
2605 Deferred Inflow Related to TRS 186,842 2600 Total Deferred Inflows of Resources 186,842
NET POSITION
3200 Net Investment in Capital Assets 11,537,939 3820 Restricted for Federal and State Programs 279,512 3850 Restricted for Debt Service 890,719 3890 Restricted for Other Purposes 4,500 3900 Unrestricted 3,373,867
3000 Total Net Position $ 16,086,537
Program Revenues Net (Expense) Revenue and Changes in Ney Position
Data Control Codes 1 Expenses 3 Charges for Services 4 Operating Grants and Contributions 6 Primary Gov. Governmental Activities
Primary Government:
GOVERNMENTAL ACTIVITIES:
11 Instruction $ 7,277,419 $ 27,131 $ 1,784,318 $ (5,465,970)
12 Instructional Resources and Media Services 226,419 - 9,138 (217,281)
13 Curriculum and Staff Development 73,377 - 14,048 (59,329)
21 Instructional Leadership 377,609 - 292,742 (84,867)
23 School Leadership 705,784,- 52,162 (653,622)
31 Guidance, Counseling and Evaluation Services 470,431- 283,568 (186,863)
33 Health Services 96,584 - 27,932 (68,652)
34 Student (Pupil) Transportation 621,074 - 363,889 (257,185)
35 Food Services 582,692 256,998 421,331 95,637
36 Extracurricular Activities 717,199 34,996 28,771 (653,432)
41 General Administration 517,210 -23,783 (493,427)
51 Facilities Maintenance and Operations 1,616,320 7,408 81,077 (1,527,835)
52 Security and Monitoring Services 26,147 à (26,147)
53 Data Processing Services 193,793 - 16,201 (177,592)
72 Debt Service -Interest on Long Term Debt 607,509 -- (607,509)
73 Debt Service -Bond Issurance Cost and Fees 3,250 -- (3,250)
93 Payments related to Shared Services Arrangements 357,305 --- (357,3050
99 Other Intergovernmental Charges 114,172 (114,172)
[TP] TOTAL PRIMARY GOVERNMENT: $ 14,584,294 $ 326,533 $ 3,398,958 (100,858,803)
Data Control Codes General Revenues: Taxes:
MT Property Taxes, Levied for General Purposes 6,159,390 DT Property Taxes, Levied for Debt Service 1,201,707 GC Grants and Contributions not Restricted 3,186,450 IE Investment Earnings MI Miscellaneous Local and Intermediate Revenue 46,112 FR Loss on Disposal of Fixed Assets (11,616)
TR Total General Revenues & Transfers 10,602,199
CN Change in Net Position (256,604)
NB Net Position - Beginning 16,343,141
NE Net Position--Ending $ 16,086,537