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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS

JUNE 30, 2015

Nonmajor Nonmajor Total
Special Revenue Capital Projects Nonmajor
Governmental
Funds Funds
Funds

Assets: $ 750,136 $ 2,095,621 $ 2,845,757
Equity in pooled cash
and investments . . . . . . . . . . . . . . . . - 1,230,320 1,230,320
Receivables: 166,391 - 166,391
Property taxes . . . . . . . . . . . . . . . . . - 2,229
Intergovernmental . . . . . . . . . . . . . . . 2,229 - 11,622
Materials and supplies inventory . . . . . . . . 11,622
Inventory held for resale . . . . . . . . . . . . .
$ 930,378 $ 3,325,941 $ 4,256,319
Total assets. . . . . . . . . . . . . . . . . . . .
$ 31,949 $ 18,125 $ 50,074
Liabilities:
Accounts payable . . . . . . . . . . . . . . . . - 322,179 322,179
Contracts payable . . . . . . . . . . . . . . . .
Accrued wages and benefits payable. . . . . . . 234,678 - 234,678
Compensated absences payable . . . . . . . . .
Pension and postemployment benefits payable. . 2,202 - 2,202
Intergovernmental payable . . . . . . . . . . . .
Due to other funds . . . . . . . . . . . . . . . . 54,113 - 54,113

Total liabilities . . . . . . . . . . . . . . . . . . 9,085 - 9,085

Deferred inflows of resources: 34,043 - 34,043
Property taxes levied for the next fiscal year . . .
Delinquent property tax revenue not available . . 366,070 340,304 706,374
Intergovernmental revenue not available . . . . .
- 940,849 940,849
Total deferred inflows of resources . . . . . . . . - 28,271 28,271
59,840 - 59,840
Fund balances:
Nonspendable: 59,840 969,120 1,028,960
Materials and supplies inventory. . . . . . . . .
Restricted: 2,229 - 2,229
Capital improvements . . . . . . . . . . . . . .
Food service operations . . . . . . . . . . . . . - 2,016,517 2,016,517
237,215 - 237,215
Non-public schools . . . . . . . . . . . . . . . - 54,964
Extracurricular activities. . . . . . . . . . . . . 54,964 - 143,715
Other purposes. . . . . . . . . . . . . . . . . . 143,715 - 91,731
Unassigned (deficit) . . . . . . . . . . . . . . . . - (25,386)
91,731
Total fund balances . . . . . . . . . . . . . . . . (25,386) 2,016,517 2,520,985

Total liabilities, deferred inflows of resources 504,468
and fund balances. . . . . . . . . . . . . . . . .
$ 930,378 $ 3,325,941 $ 4,256,319

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