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City of Athens · annual comprehensive financial report · 197 pages · Descriptive metadata inferred from filename

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CITY OF ATHENS, TENNESSEE
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
A - 49
NOTE 5 –LONG-TERM LIABILITIES (Continued)
Utilities Board
Long-term liabilities are summarized as follows:
Original Interest Final Principal
Series Principal Rates Maturity June 30,2025
Power Division
Note payable – Series 2003 $ 3,000,000 3.98% 05/25/32 $ 1,246,651
Note payable – Series 2008 2,600,000 3.98% 05/25/37 1,480,000
Water Division
Water revenue and tax bonds 
– Series 2009 1,414,000 3.25% 02/25/48 1,036,780
Note payable – Series 2013 2,000,000 3.18% 01/20/35 880,108
Note payable – Series 2014 2,550,000 1.69% 07/20/37 1,292,062
Sewer Division
Note payable – Series 2003 17,500,000 3.98% 05/2 5/32 7,310,921
Note payable SRF base
– Series 2009 2,370,000 2.39% 06/20/31 833,163
Note payable ARPA base
– Series 2009 2,370,000 2.39% 06/20/31 166,634
Note payable – Series 2023 1,738,000 0.57% 06/25/45 2,000,000
Total debt payable from all funds $35,542,000 $16,246,319
During the year ended June 30, 2025, changes in long-term debt were as follows:
Amount
Balance Balance Due Within
July 1, 2024 Additions Reductions June 30, 2025 One Year
Sewer Division:
Note payable – Series 2003 $ 8, 357,562 $ - $ 1,046,641 $ 7, 310,921 $ 1,041,250
Note payable – SRF Base 960,792 - 127,629 833,163 1 30,710
Note payable – ARPA base 192,160 - 25,526 1 66,634 26,142
Note payable – Series 2023 1,703,601 296,399 - 2, 000,000 94,668
11,214,115 296,399 1,199,796 10,310,718 1,292,770
Power Division:
Note payable – Series 2003 1,425,011 - 178,360 1,246,651 183,750
Note payable – Series 2008 1,572,000 - 92,000 1,480,000 96,000
2,997,011 - 2 70,360 2,726,651 279,750
Water System:
2009 Revenue bonds 1,067,277 - 30,497 1,036,780 31,508
Note payable – Series 2013 964,205 - 84,097 880,108 80,759
Note payable – Series 2014 1,387,630 - 95,568 1,292,062 97,200
3,419,112 - 2 10,162 3,208,950 209,467
Total Utilities Board $17,630,238 $ 296,399 $ 1,680,318 $16,246,319 $ 1,781,987
(Continued)