Page 136 - 2019-20 CAFR
P. 136

Rogue Community   College



         Ratios of Outstanding Debt
         Last Ten Fiscal Years   ­ (unaudited)
                                                          2019­20         2018­19        2017­18         2016­17

         General obligation   and refunding bonds, net (1)   $  30,757,881  $  33,461,703  $  35,975,524  $  38,309,347
         General bonded   debt                            30,757,881      33,461,703     35,975,524      38,309,347

         Limited tax pension obligation   bonds         $  13,220,000   $  14,355,000   $  15,370,000   $  16,275,000
         Certificates of participation                             0              0               0              0
         Note   payable                                            0              0         130,069        147,921


         Other   debt to be repaid by general government
         resources                                        13,220,000      14,355,000     15,500,069      16,422,921
         Total   outstanding debt                       $  43,977,881   $  47,816,703   $  51,475,593   $  54,732,268

         General Bonded Debt Ratios
         Per capita                                     $      99.72   $      109.01   $     118.41   $     126.67


         Per   full­time student equivalent (FTSE)      $      7,871   $       7,664   $      8,087   $      8,290
         As a percentage of taxable assessed   value           0.10%          0.12%           0.13%          0.14%
         Total Outstanding Debt Ratios
         Per capita                                     $     142.59   $      155.78   $     169.42   $     180.97


         Per   full­time student equivalent (FTSE)      $     11,254   $      10,952   $     11,571   $     11,844
         As a percentage of taxable assessed   value           0.15%          0.17%           0.19%          0.21%



          (1) Presented net of original issuance discounts and premiums

          Note: Detail regarding the College's   outstanding debt can be found in the notes to the finanical statements.


          Source:  Jackson and Josephine County Assessor's Offices and Rogue Community College Budget and Financial Services Department.

































                                                             123
   131   132   133   134   135   136   137   138   139   140   141