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Comprehensive Annual Financial Report

Cleveland Metroparks 2013 Comprehensive Annual Financial Report (PDF)

 

Cleveland Metroparks, Statement of Net Position,
December 31, 2013

Governmental Activities
Assets
Cash and Cash Equivalents $28,585,777
Cash and Cash Equivalents in Segregated Accounts 12,528
Cash and Cash Equivalents with Fiscal Agents 103,770
Materials and Supplies Inventory 1,087,626
Accrued Interest Receivable 3,446
Accounts Receivable 35,166
Due from Component Unit 1,064,559
Intergovernmental Receivable 3,576,045
Prepaid Items 277,985
Taxes Receivable 69,462,304
Nondepreciable Capital Assets 117,453,165
Depreciable Capital Assets, Net 207,812,188


Total Assets
429,474,559
   
Liabilities
Accounts Payable 1,752,344
Contracts Payable
453,027
Accrued Wages  1,595,785
Matured Compensated Absences Payable 60,471
Retainage Payable 103,770
Insurance Claim Payable 301,000
Intergovernmental Payable 1,002,800
Long-Term Liabilities:
Due Within One Year
Due In More Than One Year

1,260,863
4,816,486

 
Total Liabilities 11,346,546
   
Deferred Inflows of Resources  
Property Taxes 66,166,709 
   
Net Position  
Investment in Capital Assets  324,708,556
Unrestricted 27,252,748
   
Total Net Position $351,961,304

Cleveland Metroparks, Statement of Activities,
For the Year Ended December 31, 2013



Program Revenues
Net (Expense) Revenue and Change in Net Position

Expenses
Charges for Services
Operating Grants and Contributions
Capital Grants and Contributions Governmental Activities
Government Activities
       
Park Operations
$22,278,154 $1,882,538 $363,907 $62,518,526 $42,486,817
Zoo Operations 19,968,460
9,091,643
1,264,170
0 (9,612,647)
Golf Course 6,080,577
6,055,428
0 0 (25,149)
Ranger Department 7,858,976
69,471
20,097
0 (7,769,408)
Administration 12,757,885
0 1,290,356
269,375
(11,198,154)

       
Total $68,944,052 $17,099,080 $2,938,530 $62,787,901 13,881,459
           
  General Revenues
  Property Taxes 42,984,629
  Grants and Entitlements not Restricted to Specific Programs 21,984,635
  Investment Earnings 54,748
  Other 1,126,539
 
  Total General Revenues 66,150,551
 
  Change in Net Position 80,032,010
 
  Net Position Beginning of Year 271,929,294
 
  Net Position End of Year $351,961,304