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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS

FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Revenues: Nonmajor Nonmajor Nonmajor Total
From local sources: Special Revenue Debt Service Capital Projects Nonmajor
Property taxes . . . . . . . . . . . . . . . . . Governmental
Payment in lieu of taxes . . . . . . . . . . . . Funds Fund Funds
Earnings on investments. . . . . . . . . . . . Funds
Charges for services . . . . . . . . . . . . . . $- $ 155,154 $ 1,278,424
Extracurricular. . . . . . . . . . . . . . . . . - - 500,000 $ 1,433,578
Other local revenues. . . . . . . . . . . . . . - - 500,000
Intergovernmental - intermediate . . . . . . . . 872 - - 872
Intergovernmental - state . . . . . . . . . . . . 1,201,321 - -
Intergovernmental - federal. . . . . . . . . . . - 255,091 1,201,321
Total revenues . . . . . . . . . . . . . . . . . 406,354 406,354
154,760 2,010 1,333,208 409,851
30,589 197,759
- - 1,335,218
2,223,338 - 2,451,686
1,693,478 187,753 3,564,482 1,693,478
5,680,123 9,432,358

Expenditures: 2,163,004 - 285,014 2,448,018
Current: 710,679 - - 710,679
Instruction: 2,000 - - 2,000
10,800 - - 10,800
Regular . . . . . . . . . . . . . . . . . . .
Special . . . . . . . . . . . . . . . . . . . . 688,345 - - 688,345
Vocational . . . . . . . . . . . . . . . . . 86,749 - - 86,749
Other. . . . . . . . . . . . . . . . . . . . . - -
Support services: 174,816 44,974 17,095 174,816
- - - 62,069
Pupil . . . . . . . . . . . . . . . . . . . . . - 255,766 44,109
Instructional staff. . . . . . . . . . . . . . . 44,109 255,766
Administration . . . . . . . . . . . . . . . . - - -
Fiscal. . . . . . . . . . . . . . . . . . . . . - - 1,388,802
Operations and maintenance . . . . . . . . . 1,388,802 - - 5,306
Pupil transportation . . . . . . . . . . . . . 5,306 - 3,367,929
Operation of non-instructional services: 472,819
Food service operations . . . . . . . . . . . 472,819 875,000 - 3,367,929
Other non-instructional services . . . . . . . - 625,114 -
Extracurricular activities . . . . . . . . . . . . 1,545,088 3,925,804 875,000
Facilities acquisition and construction . . . . . - 625,114
Debt service: - 11,218,321
Principal retirement. . . . . . . . . . . . . . 5,747,429
Interest and fiscal charges. . . . . . . . . . .
Total expenditures . . . . . . . . . . . . . . .

Excess of expenditures over revenues . . . . . (67,306) (1,357,335) (361,322) (1,785,963)

Other financing sources (uses): 26,000 1,055,000 564,000 1,645,000
- - (1,219,000) (1,219,000)
Transfers in . . . . . . . . . . . . . . . . . .
Transfers (out). . . . . . . . . . . . . . . . . 26,000 1,055,000 (655,000) 426,000
Total other financing sources (uses) . . . . . .

Net change in fund balances . . . . . . . . . . (41,306) (302,335) (1,016,322) (1,359,963)

Fund balances at beginning of year. . . . . . $ 545,774 $ 302,335 $ 3,032,839 $ 3,880,948
Fund balances at end of year . . . . . . . . . 504,468 - 2,016,517 2,520,985

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