Page 39 - Moreno Valley 2025 Annual Financial Report

City of Moreno Valley, California

Balance Sheet
Governmental Funds
June 30, 2025

Special Revenue Funds
Development Housing
General Fund Impact Fees CSD Zones Authority
Assets
Pooled cash and investments (1) $ 115,003,534 $ 50,986,874 $ 20,024,592 $ 6,513,375
Receivables
Accounts 3,347,612 - 390,748 -
Notes and loans (2) - - - 32,483,735
Notes to Successor Agency (2) 7,938,341 - - -
Leases (2) 1,506,527 - 9,358,040 -
Interest 2,445,251 - - 3,421,115
Due from other governments 14,605,286 - 586,702 -
Due from other funds (3) 10,857,996 - - -
Advances to other funds (3) 5,750,000 - - -
Prepaid 981,299 - 16,829 -
Land held for resale/development 2,856,471 - - 611,000
Restricted assets
Cash and investments (1) 5,635,925 - - -
Cash with fiscal agents (1) - - - -
Total assets $ 170,928,242 $ 50,986,874 $ 30,376,911 $ 43,029,225
Liabilities
Accounts payable $ 19,206,829 $ - $ 943,808 $ 82,497
Accrued liabilities 6,037,166 - - -
Unearned revenues 662,293 - 426,412 -
Deposits payable 11,737,010 - - -
Due to other governments 6,694,016 - 20 -
Due to other funds (3) - - 245,988 -
Advances from other funds (3) - 25,897,223 - -
Total liabilities 44,337,314 25,897,223 1,616,228 82,497
Deferred inflows of resources
Unavailable revenues 10,806,711 - 276,987 4,916,635
Leases 1,364,865 - 8,620,486 -
Total deferred inflows of resources 12,171,576 - 8,897,473 4,916,635
Fund balances (deficits)
Nonspendable
Notes to Successor Agency 1,950,663 - - -
Advances to other funds 5,750,000 - - -
Prepaids 981,299 - 16,829 -
Permanent fund principal - - - -
Land held for resale 2,856,471 - - -
Restricted
Community development projects - - - 38,030,093
Public safety - - - -
Community and cultural - - 19,846,381 -
Public works - 25,089,651 - -
Capital projects - - - -
Water quality - - - -
Debt service - - - -
Endowment - - - -
Committed
Revolving line of credit 2,600,000 - - -
Maintenance of pedestrian bridge 291,519 - - -
Operating reserve 24,256,014 - - -
Assigned
Continuing appropriations 842,118 - - -
Economic uncertainty reserve 24,256,014 - - -
Grants and federal/state awards 12,539,362 - - -
Measure U 7,251,527 - - -
Unassigned 30,844,365 - - -
Total fund balances (deficits) 114,419,352 25,089,651 19,863,210 38,030,093
Total liabilities, deferred inflows of resources
and fund balances (deficits) $ 170,928,242 $ 50,986,874 $ 30,376,911 $ 43,029,225

See accompanying Notes to the Basic Financial Statements:
(1) Note 3
(2) Note 4
(3) Note 7

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