2021 Annual Comprehensive Financial Report

-34 Exhibit A-15

Statement of Net Position Component Units June 30, 2021

Greensboro Housing Dev. Partnership

Greensboro

Greensboro

Total

Redevelopment

ABC

Component

ASSETS

Commission

Board

Units

Cash and Cash Equivalents/Investments

$

13,262

$

31,161

$

4,356,115

$

4,400,538

Receivables, Net

Accounts, Notes and Mortgages

14,966

14,966 101,514 5,296,329 110,385 5,057,923 2,016,461

Intergovernmental

101,514

Inventories

5,296,329 110,385

Miscellaneous

Assets Held for Resale Long-Term Note Receivable Investment in Joint Venture Restricted Assets: Temporarily Restricted:

1,996,711

3,061,212 2,016,461

Cash and Cash Equivalents/Investments

87,056

87,056

Capital Assets: Non-Depreciable: Land

4,179,181 7,760,835 (1,705,776) 530,273 (518,336) 3,234,706 (2,734,049) 20,524,629

4,179,181 7,760,835 (1,705,776) 530,273 (518,336) 3,234,706 (2,734,049) 27,832,006

Buildings

Accumulated Depreciation

Improvements Other than Buildings

Accumulated Depreciation

Furniture, Fixtures, Machinery and Equipment

Accumulated Depreciation

Total Assets

2,097,029

5,210,348

DEFERRED OUTFLOW OF RESOURCES Current Year Pension Contributions

250,142 471,692 125,766 847,600

250,142 471,692 125,766 847,600

Pension Deferrals OPEB Deferrals

Total Deferred Outflow of Resources

LIABILITIES

Accounts Payable

3,106,093 1,784,037 179,831

3,106,093 1,784,037 179,831

Due to Primary Government

Miscellaneous

Due Within One Year: Note Payable

148,500

247,803

396,303

Due in More Than One Year: Note Payable

1,966,055

3,848,739

5,814,794 2,016,461 1,225,441 1,132,776 15,655,736

Unearned Revenue

2,016,461

Miscellaneous

1,225,441 1,132,776 11,524,720

Net Pension Obligation

Total Liabilities

2,114,555

2,016,461

DEFERRED INFLOW OF RESOURCES

Pension Deferrals OPEB Deferrals

19,691 201,982 221,673

19,691 201,982 221,673

Total Deferred Inflow of Resources

NET POSITION Net Investment in Capital Assets

6,650,292

6,650,292

Restricted for:

Assets Held for Resale Neighborhood Development

3,061,212 101,514

3,061,212 101,514 1,969,258 1,019,921 12,802,197

Greensboro ABC Board Working Capital

1,969,258 1,006,286 9,625,836

Unrestricted

(17,526) (17,526)

31,161

Total Net Position

$

$

3,193,887

$

$

The notes to the financial statements are an integral part of this statement.