2025 Annual Comprehensive Report

-3 Exhibit A-1 Page 1 of 2

City of Greensboro Statement of Net Position June 30, 2025

Primary Government

Governmental

Business-Type

Component

ASSETS

Activities

Activities

Total

Units

$

106,846,392

$

353,596,804

$

6,765,690

Cash and Cash Equivalents/Investments

$ 246,750,412

Receivables, Net Taxes

4,009,631 36,302,520 49,628,741 593,486 462,584 1,162,409 (8,948,655) 865,776 2,712,126 4,871

263,670

4,273,301 67,347,354 51,258,071 1,324,302 1,651,517 1,162,409 4,871

Accounts, Notes and Mortgages

31,044,834

34,355

Rent

Intergovernmental

1,629,330 730,816 1,188,933

Interest Leases

Real Estate Foreclosed

Internal Balances

8,948,655

Due from Component Unit

865,776 9,893,699

Inventories

7,181,573

11,930,181

804

Prepaid Expense - Other

804

101,353 1,243,490 695,179 7,695,178 3,995,604 19,369,361

Prepaid Assets Miscellaneous

101,353

1,243,490

105,456 3,812,965

Assets Held for Resale

695,179 7,695,178

Self-Funded Retention Deposits

Note Receivable

3,995,604 8,687,720

Lease Receivable, Noncurrent

10,681,641

Restricted Assets:

117,946,337

302,456,739

175,660

Cash and Cash Equivalents/Investments Receivables, (Net): Accounts, Notes and Mortgages

184,510,402

13,428,047

13,428,047 419,738 3,678,007 360,452

Assessments

419,738 3,678,007 360,452

Intergovernmental

Interest

Capital Assets, Net Non-Depreciable: Land

123,493,880 76,973,615

65,133,700 392,692,036 28,402,121 62,115,141 (37,860,818) 588,730,037 (265,278,454) 31,669,481 (10,042,626) 178,770,620 (97,576,576) 869,325,669 (456,997,517) 102,922,076 (33,179,881)

188,627,580 469,665,651 28,402,121

7,695,551 3,773,537

Construction in Progress Intangible Assets - Easements

Depreciable/Amortizable: Land Improvements

62,417,691 (37,520,281) 230,971,371 (121,008,254) 218,171,048 (153,921,962) 435,523,887 (213,501,898) 4,973,004 (4,805,757) 16,719,266 94,000 (25,850)

124,532,832 (75,381,099) 819,701,408 (386,286,708) 31,763,481 (10,068,476) 396,941,668 (251,498,538) 1,304,849,556 (670,499,415) 107,895,080 (37,985,638) 17,111,587

418,996 (180,908) 10,831,368 (3,091,093)

Accumulated Depreciation

Buildings

Accumulated Depreciation

Improvements Other than Buildings

Accumulated Depreciation

3,462,419 (2,046,482)

Furniture, Fixtures, Machinery and Equipment

Accumulated Depreciation

Infrastructure

Accumulated Depreciation

Intangible Assets: Software & Licenses and Water Rights

Accumulated Amortization

6,510,520

392,321 708,702

Right to Use Lease Assets, Net of Accum. Amortization Right to Use IT Subscription Assets, Net of Accum. Amortization

7,078,463

7,787,165

Total Capital Assets, Net

645,632,223 1,196,288,728

1,419,926,032 1,714,091,583

2,065,558,255 2,910,380,311

27,373,908 50,198,215

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Deferred Bond Refunding Charges

3,492,029 52,890,604 29,758,845 3,265,348

407,294 6,799,425 4,248,344 679,754

3,899,323 59,690,029 34,007,189 3,945,102

Pension Deferrals

984,605 267,973 163,540

Pension Contributions after Measurement Date

OPEB Deferrals

Total Deferred Outflows of Resources

89,406,826

12,134,817

101,541,643

1,416,118

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