2025 Annual Comprehensive Report

Schedule 57 Page 1 of 2

Coliseum Fund Schedule of Revenues and Expenses - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2025

Variance Positive (Negative)

Final

Budget

Actual

Operating Revenues:

Charges for Current Services Other Operating Revenues

$ 32,980,758

$ 25,709,002

$ (7,271,756)

1,263,775 34,244,533

3,759,766 29,468,768

2,495,991 (4,775,765)

Total Operating Revenues

Operating Expenses: Personal Services

9,035,743 2,796,045 25,859,320

8,141,880 2,548,177 23,891,696

893,863 247,868

Fringe Benefits

Maintenance and Operations

1,967,624

Capital Outlay

34,000

40,634

(6,634)

Total Operating Expenses

37,725,108

34,622,387

3,102,721

Operating Income (Loss)

(3,480,575)

(5,153,619)

(1,673,044)

Nonoperating Revenues: Investment Income (Loss)

80,000

432,020

352,020

Net Increase (Decrease) in the Fair Value of Investments

186,679 618,699

186,679 538,699

Total Investment Income

80,000

Miscellaneous Nonoperating Revenue Total Nonoperating Revenues

80,000

618,699

538,699

Nonoperating Expenses: Principal Maturities

130,000 20,086 150,086

(130,000) (20,086) (150,086)

Interest Expense

Total Nonoperating Expenses

Excess of Revenues Over (Under) Expenses Before Other Financing Sources

(3,400,575)

(4,685,006)

(1,284,431)

Other Financing Sources: Lease Liability Issued

6,634

6,634

Transfers In

3,400,575 3,400,575

3,400,575 3,407,209

6,634

Total Other Financing Sources

Excess of Revenues and Other Financing Sources Over Expenses

$

$ (1,277,797)

$ (1,277,797)

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