2025 Annual Comprehensive Report

Schedule 57 Page 2 of 2

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

Reconciliation of Modified Accrual Basis to Full Accrual Basis: Total Revenues

$ 30,087,467

Total Expenses

34,772,473

Excess of Revenues Over Expenses Before Other Financing Sources

(4,685,006)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(4,340,764)

Capital Outlay

40,634 130,000 50,336

Principal Maturities

Additional Accrued Expenses - Management Company

Removal of OPEB and Pension Liability

6,244,797 119,889 2,018,554 1,888,396

Compensated Absences

Coliseum Capital Project Funds Net Revenue and Expenses

Performing Arts Center Fund

Income Before Transfers

$ 1,466,836

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