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CITY OF MOUNDS VIEW <br /> Balance Sheet <br /> Governmental Funds <br /> December 31,2025 <br /> Special Special <br /> Revenue- Special Revenue- <br /> Economic Revenue- Tax Increment <br /> Development Community Financing <br /> General Authority Center District No.5 <br /> Assets <br /> Cash and investments $ 8,952,391 $ 481,738 $ 208,200 $ 967,222 <br /> Receivables <br /> Accounts 123,293 62,549 1,377 - <br /> Intergovernmental 61,373 - - - <br /> Due from other funds - - 12,429 - <br /> Delinquent taxes 160,749 - - - <br /> Special assessments 57,389 - - - <br /> Notes - 92,945 - - <br /> Leases 1,650,338 - 353,380 - <br /> Prepaid items 16,184 - 6,663 - <br /> Assets held for resale - 879,185 - - <br /> Total assets $ 11,021,717 $ 1,516,417 $ 582,049 $ 967,222 <br /> Liabilities <br /> Accounts and contracts payable $ 130,581 $ 652 $ 27,056 $ 902,156 <br /> Accrued wages and benefits 172,939 2,353 18,684 - <br /> Due to other governments 23,512 - 3,804 543 <br /> Due to other funds - - - - <br /> Deposits payable 231,300 - - - <br /> Unearned revenue 48,525 - -Total liabilities 606,857 3,005 49,544 902,699 <br /> Deferred inflows of resources <br /> Unavailable revenue-taxes 160,749 - - - <br /> Unavailable revenue-assessments 57,389 - - - <br /> Lease revenue for subsequent years 1,650,338 - 353,380 - <br /> Total deferred inflows of resources 1,868,476 - 353,380 - <br /> Fund balances <br /> Nonspendable 16,184 - 6,663 - <br /> Restricted - 1,513,412 172,462 64,523 <br /> Assigned 3,834,439 - - - <br /> Unassigned 4,695,761 - - - <br /> Total fund balances 8,546,384 1,513,412 179,125 64,523 <br /> Total liabilities,deferred inflows <br /> of resources,and fund balances $ 11,021,717 $ 1,516,417 $ 582,049 $ 967,222 <br /> See notes to basic financial statements -19- <br />