Statements - Jefferson County Public Schools

Statements
JCPEF
Assets and Net Assets
Arising From Cash
Transactions—
Cash Basis
2009 2010
Assets
Cash and cash equivalents $1,480,116 $1,798,753
Net Assets
Unrestricted operations 355,312 356,892
Temporarily restricted 1,124,804 1,441,861
Total Net Assets $1,480,116 $1,798,753
Statements of
Revenues and
Support, Expenses, and
Changes in Net Assets—
Cash Basis
Metro
Every 1 Tools for Government
Reads Schools Grants
Revenues and Support,
Temporarily Restricted
Contributions $422,838 $256,819
Net investments income
Transfers between programs 162,247 (160,747) (32,496)
Transfers to unrestricted (488,182) (162,718)
Changes in Temporarily
Restricted Net Assets 96,903 (160,747) 61,605
Revenues and Support,
Unrestricted
Contributions
Net investment income
Transfer from temporarily restricted 488,182 162,718
Total Revenues and Support Unrestricted 488,182 0 162,718
Expenses
Educational grants and expenses 488,182 162,718
General expenses
Total Expenses 488,182 0 162,718
Changes in Unrestricted Net Assets 0 0 0
Changes in Total Net Assets 96,903 (160,747) 61,605
Total Net Assets, Beginning of Year 166,266 160,747 143,156
Total Net Assets, End of Year $263,169 $ 0 $204,761
14