Packet: Tiffin City Council Work Session (01/20/2026)

City of Tiffin Cash Basis Statement of Activities and Net Position Year Ended June 30, 2025 Program Receipts Operating Capital Grants Charges for Grants and and Functions/Programs Disbursements Service Contributions Contributions Governmental activities General government $ 705,152 $ 51,542 $ 26,032 $ - Public safety 1,384,193 417,873 - 165,811 Public works 954,948 893,400 640,791 498 Culture and recreation 692,411 278,818 - 11,799 Community and economic development 659,006 9,450 - - Debt service 2,936,249 - - - Capital projects 5,122,690 - - - Total governmental activities 12,454,649 1,651,083 666,823 178,108 Business-type activities Water 2,303,489 1,279,572 14,733 - Sewer 1,327,787 1,464,651 280 - Recycling 506,709 522,307 - - Stormwater management 7,015 125,337 - - Total business-type activities 4,145,000 3,391,867 15,013 - Total primary government $ 16,599,649 $ 5,042,950 $ 681,836 $ 178,108 General receipts Property and other city tax levied for General purposes Debt service Other purposes Commerical/industrial tax replacement Tax increment financing Local option sales tax Use of money and property Miscellaneous Sale of capital assets Transfers Proceeds from long-term debt Total general receipts Change in cash basis net position Cash basis net position beginning of year Cash basis net position end of year See notes to basic financial statements. 8