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CITY OF LINO LAKES, MINNESOTA <br />COMBINING BALANCE SHEET Statement 19 <br />NONMAJOR GOVERNMENTAL FUNDS <br />December 31, 2024 <br />Permanent <br />Fund Total <br />Environment & Nonmajor <br />Special Debt Capital Stewardship Governmental <br />Revenue Service Project Fund Funds <br /> Assets <br />Cash and investments $1,243,303 $3,778,075 $8,491,971 $144,924 $13,658,273 <br />Advances to other funds - - 202,000 - 202,000 <br />Taxes receivable: <br />Due from county - - 167,953 - 167,953 <br />Special assessments receivable: <br />Due from county - 1,460 601 - 2,061 <br />Delinquent - 688 306 - 994 <br />Deferred - 318,991 158,333 - 477,324 <br />Leases receivable - - 1,165,913 - 1,165,913 <br />Interfund loan receivable - - 738,060 - 738,060 <br /> Total assets $1,243,303 $4,099,214 $10,925,137 $144,924 $16,412,578 <br /> Liabilities, Deferred Inflows of Resources, and Fund Balance <br />Liabilities: <br />Accounts payable $12,445 $ - $439,782 $2,000 $454,227 <br />Advances from other funds - - 202,000 - 202,000 <br />Retainage payable - - 17,389 - 17,389 <br />Unearned revenue - - 2,500 - 2,500 <br />Interfund loan payable - - 1,297,170 - 1,297,170 <br /> Total liabilities 12,445 - 1,958,841 2,000 1,973,286 <br />Deferred inflows of resources: <br />Unavailable revenue - 319,679 158,639 - 478,318 <br />Lease related - - 1,165,913 - 1,165,913 <br /> Total deferred inflows of resources - 319,679 1,324,552 - 1,644,231 <br />Fund balance: <br />Nonspendable - - - 100,000 100,000 <br />Restricted 930,435 3,779,535 1,688,464 42,924 6,441,358 <br />Committed 300,423 - - - 300,423 <br />Assigned - - 7,567,121 - 7,567,121 <br />Unassigned - - (1,613,841) - (1,613,841) <br /> Total fund balance 1,230,858 3,779,535 7,641,744 142,924 12,795,061 <br /> Total liabilities, deferred inflows <br /> of resources, and fund balance $1,243,303 $4,099,214 $10,925,137 $144,924 $16,412,578 <br />110 <br />Page 146 of 353