City of Nappanee
February 27, 2025 at 6:00 a.m.
NAPPANEE CIVIL TOWN, ELKHART COUNTY, INDIANA
CASH & INVESTMENTS COMBINED STATEMENT - 2024
Beg Cash End Cash
Local Local Fund & Inv Bal & Inv Bal
Jan 1, 2024 Receipts Disbursements Dec. 31, 2024
Governmental Activities
1101 GENERAL FUND 6,459,131.58 7,975,464.62 9,857,607.46 4,576,988.74
1107 FIRE & EMS 0.00 2,462,838.11 1,875,674.99 587,163.12
1237 OPIOID - RESTRICTED 36,044.46 43,631.74 0.00 79,676.20
1238 OPIOID - UNRESTRICTED 14,259.74 17,575.55 0.00 31,835.29
2201 MOTOR VEHICLE HIGHWAY 677,574.58 1,022,516.85 669,222.65 1,030,868.78
2202 LOCAL ROAD AND STREET 342,992.07 135,316.43 199,420.00 278,888.50
2203 MVH RESTRICTED 177,509.33 145,328.03 156,500.00 166,337.36
2204 PARK AND RECREATIOM 864,024.56 1,756,030.14 1,522,574.32 1,097,480.38
2206 AVIATION FUND 143,840.29 123,391.51 62,405.17 204,826.63
2211 P&R SPEC.NON-REVERTING GOLF 22,682.00 26,165.40 0.00 48,847.40
2226 NAPPANEE BUS IMPR DIST 101,888.61 15,450.00 47,523.07 69,815.54
2228 LAW ENF .CONTINUING EDUC. 15,742.37 13,473.53 10,000.00 19,215.90
2233 INFRACTION DEFERRAL FEES 13,079.90 19,760.00 16,257.57 16,582.33
2236 RAINY DAY FUND 1,340,735.31 126,914.77 0.00 1,467,650.08
2238 TRECS - HOLDING 0.00 1,969.45 1,969.45 0.00
2239 CREDIT CARD - HOLDING 27,694.12 798,833.59 782,017.95 44,509.76
2240 LOIT - PUBLIC SAFETY 1,221,447.30 1,133,463.82 1,201,155.29 1,153,755.83
2244 MAJOR MOVES 2.59 0.13 0.00 2.72
2248 LOIT SPECIAL DISTRIBUTION 69,304.66 0.00 69,304.66 0.00
2249 CCMG 140,914.14 763,209.74 865,447.42 38,676.46
2400 CARES PROVIDER RELIEF FUND 262.86 0.00 0.00 262.86
2402 ARP - CORONAVIRUS
LOCAL RECOVERY FUND 1,096,650.72 0.00 1,096,650.72 0.00
2500 PARK REC DESK 2,615.84 729,294.29 714,996.47 16,913.66
2502 SIDEWALK PROGRAM 1,641.50 0.00 0.00 1,641.50
2503 SPECIAL RECREATION FUND 62,185.78 255,709.88 247,041.59 70,854.07
2504 RENT HOUSE REG. - NON REV 0.00 3,265.00 0.00 3,265.00
2505 VOL. FIRE HAZ. MAT.
CLEANUP - NON REVERT 3,323.27 840.00 938.00 3,225.27
2506 AVIATION ROTARY FUND 79,051.25 73,561.40 65,867.24 86,745.41
2507 INSURANCE REIMBURSEMENT 6,901.54 0.00 0.00 6,901.54
2508 AMBULANCE FEE REIMBURSE 0.00 123.16 0.00 123.16
2509 COURT COSTS DUE COUNTY 1,381.31 9,166.00 8,606.00 1,941.31
2512 CRT.CLK.PERPETUATION FUND 28,095.22 2,608.95 0.00 30,704.17
2514 HOME & SCHOOL SAFETY FUN 60.97 0.00 0.00 60.97
2516 P&R CLEANING DEP. REIMB. 778.10 2,950.00 2,246.90 1,481.20
2517 CRIME FORFEITURES FUND 6,412.51 3,338.85 0.00 9,751.36
2518 NSP 3 - HOUSING GRANT 311,016.20 0.00 15,500.00 295,516.20
2526 COURT USER FEE FUND 16,771.43 1,736.00 0.00 18,507.43
2566 GIFT FUND 281,564.19 709,573.92 798,167.57 192,970.54
2584 1994 HOUSING GRANT -
DORMANT FOR 1 YR 11,282.00 0.00 0.00 11,282.00
3301 2023 GO DEBT SERVICE 0.00 355,329.24 207,461.39 147,867.85
3321 2015 TIF BOND DEBT SERVICE RESERVE 73,250.00 0.00 0.00 73,250.00
4402 CUMULATIVE CAPITAL DEV. 433,741.04 199,334.09 56,504.09 576,571.04
4425 CUMULATIVE FIRE FUND 2,303.17 0.00 0.00 2,303.17
4426 CUMULATIVE CAPITAL IMP 349,819.03 11,241.00 0.00 361,060.03
4436 CEDIT FUND 668,700.70 881,918.75 622,282.50 928,336.95
4437 RIVERBOAT REVENUE SHARING 167,172.17 39,796.46 0.00 206,968.63
4445 TIF - CITY WIDE 5,055,572.39 2,468,214.79 3,673,953.24 3,849,833.94
4447 TIF - WEST INDUSTRIAL PK. 71,181.94 0.00 0.00 71,181.94
4650 2023 GO BOND PROCEEDS 2,649,463.94 179.00 4,665.00 2,644,977.94
8802 POLICE PENSION FUND 117,917.68 95,511.04 90,430.00 122,998.72
8900 SALES TAX PAYABLE 171.76 11,765.18 11,402.96 533.98
8901 PAYROLL - NET PAY 0.00 4,241,924.81 4,241,924.81 0.00
8907 PAYROLL - FED FICA MED 0.00 1,083,316.41 1,083,316.41 0.00
8908 PAYROLL - STATE/COUNTY 0.00 269,576.88 269,576.88 0.00
8909 PAYROLL - CIVIL PERF 0.00 243,840.10 243,840.10 0.00
8910 PAYROLL - POLICE PERF 0.00 83,552.04 83,552.04 0.00
8911 PAYROLL - HEALTH INS -1,395.70 128,017.71 126,622.01 0.00
8912 PAYROLL - DENTAL -184.12 47,700.28 47,516.16 0.00
8913 PAYROLL - LINCOLN LIFE 838.96 1,178.03 531.06 1,485.93
8914 PAYROLL - UNUM 33.54 5,414.21 5,447.75 0.00
8916 PAYROLL - INFINISOURCE (FLEX) 2021 3,902.15 0.00 3,902.15 0.00
8918 PAYROLL - VISION 36.92 10,325.86 10,362.78 0.00
8919 PAYROLL - LONG TERM DISIBILITY 3,001.15 316.60 1,835.05 1,482.70
8920 PAYROLL - FLEX 2022 251.08 0.00 251.08 0.00
8921 PAYROLL - FLEX 2023 367.67 0.00 367.67 0.00
8922 PAYROLL - FLEX 2024 0.00 19,686.51 18,630.36 1,056.15
8923 PAYROLL - AIM VOL. LIFE INS 0.00 11,366.30 11,366.30 0.00
8924 PAYROLL - FIRE PERF 0.00 13,141.44 13,141.44 0.00
8925 PAYROLL - NWT RETIREMENT 0.00 2,370.00 2,370.00 0.00
8930 PAYROLL - CHILD SUPPORT (IND) 0.00 6,051.31 6,051.31 0.00
8951 PAYROLL - GARN (B.C.) 0.00 6,648.00 6,648.00 0.00
8960 PAYROLL - MISC. DEDUCTIONS 0.00 798.64 798.64 0.00
8962 PAYROLL - MISC. 2021 OVER CHARGE 10,547.42 0.00 0.00 10,547.42
STORM WATER
6501 STORM WATER UTILITY OPERATING 626,441.45 109,510.40 99,064.15 636,887.70
WASTEWATER
6201 WASTEWATER UTILITY OPERATING 3,761,652.77 2,802,336.11 2,614,929.27 3,949,059.61
6203 WASTEWATER UTL DEPRECIATION 38,875.50 2,034.44 0.00 40,909.94
6204 WASTEWATER UTL CONST IN PROG 34,536.28 0.00 0.00 34,536.28
206 SEWER IMPROVEMENT 58,044.85 0.00 0.00 58,044.85
6251 CSO BOND & INTEREST 54,185.32 593,883.30 296,346.87 351,721.75
6252 CSO RESERVE 616,700.30 17,510.92 0.00 634,211.22
WATER
6101 WATER UTILITY OPERATING 1,106,437.78 4,214,623.72 3,889,015.98 1,432,045.52
6102 WATER UTL BOND & INTEREST 169,104.48 341,942.99 337,284.02 173,763.45
6105 WATER UTL CONST IN PROG 0.00 53,935.00 53,935.00 0.00
6108 WATER IMPROVEMENT 201,042.53 0.00 567.50 200,475.03
6109 WATER RESERVE 232,868.04 69,381.20 0.00 302,249.24
6114 WATER REVENUE BONDS SERIES A 0.08 0.00 0.00 0.08
6115 WATER REVENUE BONDS SERIES B 1,748.92 90.56 0.00 1,839.48
6116 WATER REVENUE BONDS
LOCAL CONSTR. 789,154.26 39,746.00 93,805.00 735,095.26
Total All Funds 30,876,347.75 36,857,010.18 38,516,793.46 29,216,564.47
2-27 hspaxlp
NAPPANEE CIVIL TOWN, ELKHART COUNTY, INDIANA
CASH & INVESTMENTS COMBINED STATEMENT - 2024
Beg Cash End Cash
Local Local Fund & Inv Bal & Inv Bal
Jan 1, 2024 Receipts Disbursements Dec. 31, 2024
Governmental Activities
1101 GENERAL FUND 6,459,131.58 7,975,464.62 9,857,607.46 4,576,988.74
1107 FIRE & EMS 0.00 2,462,838.11 1,875,674.99 587,163.12
1237 OPIOID - RESTRICTED 36,044.46 43,631.74 0.00 79,676.20
1238 OPIOID - UNRESTRICTED 14,259.74 17,575.55 0.00 31,835.29
2201 MOTOR VEHICLE HIGHWAY 677,574.58 1,022,516.85 669,222.65 1,030,868.78
2202 LOCAL ROAD AND STREET 342,992.07 135,316.43 199,420.00 278,888.50
2203 MVH RESTRICTED 177,509.33 145,328.03 156,500.00 166,337.36
2204 PARK AND RECREATIOM 864,024.56 1,756,030.14 1,522,574.32 1,097,480.38
2206 AVIATION FUND 143,840.29 123,391.51 62,405.17 204,826.63
2211 P&R SPEC.NON-REVERTING GOLF 22,682.00 26,165.40 0.00 48,847.40
2226 NAPPANEE BUS IMPR DIST 101,888.61 15,450.00 47,523.07 69,815.54
2228 LAW ENF .CONTINUING EDUC. 15,742.37 13,473.53 10,000.00 19,215.90
2233 INFRACTION DEFERRAL FEES 13,079.90 19,760.00 16,257.57 16,582.33
2236 RAINY DAY FUND 1,340,735.31 126,914.77 0.00 1,467,650.08
2238 TRECS - HOLDING 0.00 1,969.45 1,969.45 0.00
2239 CREDIT CARD - HOLDING 27,694.12 798,833.59 782,017.95 44,509.76
2240 LOIT - PUBLIC SAFETY 1,221,447.30 1,133,463.82 1,201,155.29 1,153,755.83
2244 MAJOR MOVES 2.59 0.13 0.00 2.72
2248 LOIT SPECIAL DISTRIBUTION 69,304.66 0.00 69,304.66 0.00
2249 CCMG 140,914.14 763,209.74 865,447.42 38,676.46
2400 CARES PROVIDER RELIEF FUND 262.86 0.00 0.00 262.86
2402 ARP - CORONAVIRUS
LOCAL RECOVERY FUND 1,096,650.72 0.00 1,096,650.72 0.00
2500 PARK REC DESK 2,615.84 729,294.29 714,996.47 16,913.66
2502 SIDEWALK PROGRAM 1,641.50 0.00 0.00 1,641.50
2503 SPECIAL RECREATION FUND 62,185.78 255,709.88 247,041.59 70,854.07
2504 RENT HOUSE REG. - NON REV 0.00 3,265.00 0.00 3,265.00
2505 VOL. FIRE HAZ. MAT.
CLEANUP - NON REVERT 3,323.27 840.00 938.00 3,225.27
2506 AVIATION ROTARY FUND 79,051.25 73,561.40 65,867.24 86,745.41
2507 INSURANCE REIMBURSEMENT 6,901.54 0.00 0.00 6,901.54
2508 AMBULANCE FEE REIMBURSE 0.00 123.16 0.00 123.16
2509 COURT COSTS DUE COUNTY 1,381.31 9,166.00 8,606.00 1,941.31
2512 CRT.CLK.PERPETUATION FUND 28,095.22 2,608.95 0.00 30,704.17
2514 HOME & SCHOOL SAFETY FUN 60.97 0.00 0.00 60.97
2516 P&R CLEANING DEP. REIMB. 778.10 2,950.00 2,246.90 1,481.20
2517 CRIME FORFEITURES FUND 6,412.51 3,338.85 0.00 9,751.36
2518 NSP 3 - HOUSING GRANT 311,016.20 0.00 15,500.00 295,516.20
2526 COURT USER FEE FUND 16,771.43 1,736.00 0.00 18,507.43
2566 GIFT FUND 281,564.19 709,573.92 798,167.57 192,970.54
2584 1994 HOUSING GRANT -
DORMANT FOR 1 YR 11,282.00 0.00 0.00 11,282.00
3301 2023 GO DEBT SERVICE 0.00 355,329.24 207,461.39 147,867.85
3321 2015 TIF BOND DEBT SERVICE RESERVE 73,250.00 0.00 0.00 73,250.00
4402 CUMULATIVE CAPITAL DEV. 433,741.04 199,334.09 56,504.09 576,571.04
4425 CUMULATIVE FIRE FUND 2,303.17 0.00 0.00 2,303.17
4426 CUMULATIVE CAPITAL IMP 349,819.03 11,241.00 0.00 361,060.03
4436 CEDIT FUND 668,700.70 881,918.75 622,282.50 928,336.95
4437 RIVERBOAT REVENUE SHARING 167,172.17 39,796.46 0.00 206,968.63
4445 TIF - CITY WIDE 5,055,572.39 2,468,214.79 3,673,953.24 3,849,833.94
4447 TIF - WEST INDUSTRIAL PK. 71,181.94 0.00 0.00 71,181.94
4650 2023 GO BOND PROCEEDS 2,649,463.94 179.00 4,665.00 2,644,977.94
8802 POLICE PENSION FUND 117,917.68 95,511.04 90,430.00 122,998.72
8900 SALES TAX PAYABLE 171.76 11,765.18 11,402.96 533.98
8901 PAYROLL - NET PAY 0.00 4,241,924.81 4,241,924.81 0.00
8907 PAYROLL - FED FICA MED 0.00 1,083,316.41 1,083,316.41 0.00
8908 PAYROLL - STATE/COUNTY 0.00 269,576.88 269,576.88 0.00
8909 PAYROLL - CIVIL PERF 0.00 243,840.10 243,840.10 0.00
8910 PAYROLL - POLICE PERF 0.00 83,552.04 83,552.04 0.00
8911 PAYROLL - HEALTH INS -1,395.70 128,017.71 126,622.01 0.00
8912 PAYROLL - DENTAL -184.12 47,700.28 47,516.16 0.00
8913 PAYROLL - LINCOLN LIFE 838.96 1,178.03 531.06 1,485.93
8914 PAYROLL - UNUM 33.54 5,414.21 5,447.75 0.00
8916 PAYROLL - INFINISOURCE (FLEX) 2021 3,902.15 0.00 3,902.15 0.00
8918 PAYROLL - VISION 36.92 10,325.86 10,362.78 0.00
8919 PAYROLL - LONG TERM DISIBILITY 3,001.15 316.60 1,835.05 1,482.70
8920 PAYROLL - FLEX 2022 251.08 0.00 251.08 0.00
8921 PAYROLL - FLEX 2023 367.67 0.00 367.67 0.00
8922 PAYROLL - FLEX 2024 0.00 19,686.51 18,630.36 1,056.15
8923 PAYROLL - AIM VOL. LIFE INS 0.00 11,366.30 11,366.30 0.00
8924 PAYROLL - FIRE PERF 0.00 13,141.44 13,141.44 0.00
8925 PAYROLL - NWT RETIREMENT 0.00 2,370.00 2,370.00 0.00
8930 PAYROLL - CHILD SUPPORT (IND) 0.00 6,051.31 6,051.31 0.00
8951 PAYROLL - GARN (B.C.) 0.00 6,648.00 6,648.00 0.00
8960 PAYROLL - MISC. DEDUCTIONS 0.00 798.64 798.64 0.00
8962 PAYROLL - MISC. 2021 OVER CHARGE 10,547.42 0.00 0.00 10,547.42
STORM WATER
6501 STORM WATER UTILITY OPERATING 626,441.45 109,510.40 99,064.15 636,887.70
WASTEWATER
6201 WASTEWATER UTILITY OPERATING 3,761,652.77 2,802,336.11 2,614,929.27 3,949,059.61
6203 WASTEWATER UTL DEPRECIATION 38,875.50 2,034.44 0.00 40,909.94
6204 WASTEWATER UTL CONST IN PROG 34,536.28 0.00 0.00 34,536.28
206 SEWER IMPROVEMENT 58,044.85 0.00 0.00 58,044.85
6251 CSO BOND & INTEREST 54,185.32 593,883.30 296,346.87 351,721.75
6252 CSO RESERVE 616,700.30 17,510.92 0.00 634,211.22
WATER
6101 WATER UTILITY OPERATING 1,106,437.78 4,214,623.72 3,889,015.98 1,432,045.52
6102 WATER UTL BOND & INTEREST 169,104.48 341,942.99 337,284.02 173,763.45
6105 WATER UTL CONST IN PROG 0.00 53,935.00 53,935.00 0.00
6108 WATER IMPROVEMENT 201,042.53 0.00 567.50 200,475.03
6109 WATER RESERVE 232,868.04 69,381.20 0.00 302,249.24
6114 WATER REVENUE BONDS SERIES A 0.08 0.00 0.00 0.08
6115 WATER REVENUE BONDS SERIES B 1,748.92 90.56 0.00 1,839.48
6116 WATER REVENUE BONDS
LOCAL CONSTR. 789,154.26 39,746.00 93,805.00 735,095.26
Total All Funds 30,876,347.75 36,857,010.18 38,516,793.46 29,216,564.47
2-27 hspaxlp