STATEMENT OF FINANCIAL CONDITION AT 31 DECEMBER 2025 NAMPA & MERIDIAN IRRIGATION DISTRICT LORRI GRAY, SECRETARY TREASURER CURRENT ASSETS PETTY CASH ACCOUNT $ 1,300.00 WARRANT BANK ACCOUNT $ 641,288.24 PAYROLL BANK ACCOUNT $ (2,834.15) ACCOUNTS PAYABLE BANK ACCOUNT $ (303.90) SECRETARY TREASURER BANK ACCOUNT $ - 125 PLAN (FSA) BANK ACCOUNT $ 19,384.58 TREASURERS CHECK CLEARING BANK ACCOUNT $ 58,253.37 ICCU SAVINGS ACCOUNT $ 25.00 2022 TAXES RECEIVABLE $ 24.53 2023 TAXES RECEIVABLE $ 29,708.68 2024 TAXES RECEIVABLE $ 122,495.83 2025 TAXES RECEIVABLE $ 1,758,315.33 2023 RENTAL ROLL RECEIVABLE $ 1,148.07 2024 RENTAL ROLL RECEIVABLE $ 1,998.77 2025 RENTAL ROLL RECEIVABLE $ 8,804.36 PENALTIES RECEIVABLE $ 2,584.66 PROJECT O & M RECEIVABLE $ 18,856.20 GRANTS RECEIVABLE $ 221,743.00 PREPAID OFFICE EXPENSE $ 85,076.81 DEFERRED OUTFLOWS OF RESOURCES $ 787,335.00 NET PENSION ASSET $ - TOTAL CURRENT ASSETS $ 3,755,204.38 INVESTMENTS INVESTMENTS/STATE POOL $ 22,341,687.57 INVESTMENTS/POWER REVENUE $ 5,136,843.94 TOTAL INVESTMENTS $ 27,478,531.51 TOTAL CURRENT ASSETS & INVESTMENTS $ 31,233,735.89 FIXED ASSETS SYSTEM - NEW PUIS/GASB $ 15,617,095.18 SYSTEM EQUIPMENT $ 4,017,700.34 ACCUM. DEPRECIATION-SYSTEM EQUIPMENT $ (3,380,697.84) HEADWORKS $ 7,771,460.73 SYSTEM PROJECTS $ 724,579.33 ACCUM. DEPRECIATION - SYSTEM PROJECTS $ (21,810.07) OFFICE SITE $ 271,912.54 OFFICE EQUIPMENT $ 1,874,237.80 ACCUM. DEPRECIATION-OFFICE EQUIPMENT $ (1,559,988.68) BUILDING, LAND, & PROPERTY $ 1,048,119.64 SHOP EQUIPMENT $ - ACCUM. DEPRECIATION-SHOP EQUIPMENT $ - HOLLANDALE SUBDIVISION SYSTEM $ 47,241.65 BOARD OF CONTROL ADM. BUILDING $ 90,853.46 ACCUM.DEPRECIATION-BUILDINGS $ (348,188.07) TOTAL FIXED ASSETS $ 26,152,516.01 TOTAL ASSETS $ 57,386,251.90 CURRENT LIABILITIES CLAIMS PAYABLE - PAYROLL $ - ACCRUED CLAIMS PAYABLE $ 1,670,495.42 TCCA-DEFERRED REV. $ 58,253.37 125 PLAN DEFERRED LIAB $ (3,632.27) BOARD OF CONTROL ACCOUNT PAYABLE $ 111.38 ACCRUED SALARIES PAYABLE $ 63,468.55 ACCRUED VACATION/COMPTIME PAYABLE $ 410,032.52 HEALTH INSURANCE PAYABLE $ (105.32) DENTAL INSURANCE PAYABLE $ (4,600.34) STD/LTD/LIFE INSURANCE PAYABLE $ (3,139.80) COMBINED INSURANCE PAYABLE $ - NCPERS INSURANCE PAYABLE $ - VISION INSURANCE PAYABLE $ (405.35) LIFE FLIGHT NETWORK PAYABLE $ (1,275.00) GROUP ACCIDENT PAYABLE $ (73.62) EMPLOYEE RETIREMENT PAYABLE $ 7,558.04 DEFERRED INFLOWS OF RESOURCES $ 5,401.00 NET PENSION LIABILITY $ 2,394,806.00 DUE TO OTHER FUNDS $ - TOTAL CURRENT LIABILITIES $ 4,596,894.58 TOTAL LIABILITIES $ 4,596,894.58 TAXPAYER’S EQUITY IN FIXED ASSETS $ 11,987,829.50 IN OTHER ASSETS $ 35,589,214.61 OTHER $ 1,235,868.71 TOTAL BEGINNING EQUITY $ 48,812,912.82 YEAR TO DATE REVENUE & EXPENSE $ 3,976,444.50 TOTAL TAXPAYER’S EQUITY $ 52,789,357.32 TOTAL LIABILITIES & TAYPAYER’S EQUITY $ 57,386,251.90