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CITY OF NASHUA. NEW HAMPSHIRE

INTERNAL SERVICE FUND

COMBINING STATEMENT OF CASH FLOWS

FOR FISCAL YEAR ENDED JUNE 30, 2021

Cash Flows From Operating Activities
Receipts from customers and users $
Receipts from interfund services provided
Payments to vendors
Payments to employees

Net Cash Provided By (Used for) Operating Activities

Cash Flows From Noncapital Financing Activities
Proceeds from (payments for) interfund loan agreements
Trans fers

Net Cash Provided By (Used for) Noncapital Financing Activities

Cash Flows From Investing Activities
Investment income

Net Cash Provided By Investing Activities
Net Change in Cash and Short-Term Investments
Cash and Short-Term Investments, Beginning of Year

Cash and Short-Term Investments, End of Year $

Reconciliation of Operating Income (Loss) to Net Cash
Provided By (Used For) Operating Activities
Operating income (loss) $
Adjustments to reconcile operating income (loss) to net
cash provided by (used for) operating activities:
Changes in assets and liabilities:
Other assets
Acerued liabilities
Other liabilities

Net Cash Provided by (Used for) Operating Activities $

See notes to financial statements.

185

Govemmental Activities

Intermai Service Fund

Employee Property
Benefits & Casualty
Fund Fund Total
14,856,864 § 139,512 $ 14,996,376
34,926,218 4.050,000 38,976,218
(48.952.118) (3,872. 187) (52,824,305)
(366,285) (573,988) (940.273)
464,679 (256,663) 208.016
(477,235) 102,162 (375,073)
- 150,000 150,000
(477,235) 252,162 (225,073)
12,556 4,501 17,057
12,556 4,501 17,057
- § - § -
954,489 § (799,565) $ 154.924
258.960 - 258.960
(765,770) $41,352 (224,418)
17.000 1,550 18,550
464,679 3 (256,663) § 208.016

CITY OF NASHUA, NEW HAMPSHIRE

STATISTICAL SECTION

The City of Nashua comprehensive annual financial report presents detailed information as a
context for understanding what the information in the financial statements, note disclosures, and
required supplementary information says about the government’s overall financial health.

Page
Financial Trends
These schedules contain trend information to help the reader
understand how the government’s financial performance and well-
being have changed over time. 187

Revenue Capacity
These schedules contain information to help the reader assess the

government’s most significant local revenue source, the property
tax. 193

Debt Capacity
These schedules present information to help the reader assess the
affordability of the government’s current levels of outstanding debt
and the government’s ability to issue additional debt in the future. 199

Demographic and Economic Information
These schedules offer demographic and economic indicators to help
the reader understand the environment within which the government’s
financial activities take place. 202

Operating Information
These schedules contain service and infrastructure data to help the
reader understand how the information in the government’s financial
report relates to the service the government provides and the activities
it performs. 204

186

Cin of Nasbue, New Hampshicc

Nei Position by Component
Last Tem Fiscal Years
jecerusl basis of accounting?

wih ton} 214 ais" 2016 21017 torn 109 2070 20n
Gevernmeatal Activities
Net wsestment in capital assets 3 5 133,383.06 § IIe $ 038.392.7422 $ WW I46L7 F W89,557.227) § 204,799,350 216.707.4625 § 224.165. 501 § 235.153.9054
Reatrictek 32,456,683 42,085,208 15,756,406 29,482,972 23,793,067 43,289,682 40,381,569 41,309,434 49,518,492
Unwesincied 41,041,536 284H3,671 (154,754,432) {156.261.0932} (172.627.360) (221,732,030) (233,172,887) 4236,489,507) (276.006.2305
Total governmental acuivies pel posyson 185.763.1461 21648 FR V9,794° 716 53476557 2.93 16,456,982 24916307 28.985,458 9.064.166
Buslness-ty pe activities
Net investment un capil astets 105,608,826 105,525,905 1404 028 916,719 35,928 ABR 101,398,038 97,429.930 109,191 712 102,881,854 106,737,012
Resincted 3R63 B28 4.27046 472.662 MATL TRI 4.955.019 5.216.670 6,221,823 6.597.262 6.561.263 TAITORS
Unreststeted 48,272.53) 16,549,005) $655.44 2y4g.049 L287.215 43,410.629) 1,952.40 42,194,866) (482,555) 42,282,651)
Tota) busaness-ty/pe aclrvaies net partion 1H 200,16 13247438 104.4 1.174 VON TS855T 102.138.726 163,184,079 195,506,243 1OT.394.058 108,960,562 WNL B82 coe
Peiteaty go¥crmment
Net investment an capital assets 225_405,07) PEC TEL] 252.523.207 253.3224) 275.189. 105 290.955.265 IOL129.260 M9,H99.AR7 327,047,355 141,890,916
Resincted 279.208 36,727,231 48,451 870 48,230,195 MAI 34,009,737 39513,505 46,978,781 ATAFO69T S7346,E77
Unresincted 12 76R.99R 34,175,263 3a697.155 (152,406,383) {155.003.8135 (176.057.989) (219.774.540) 4235.367,753) (226.972.0621 (278,290,881)
Total pomary government net pasion § 286,963,280 4 2PLA15.905 § 316,078.232 § 140.152.2734 155.615.283 $ 152 907.013 $ 121,863.225_$ 130.510.3635 $ b37.945.990 $ 120.946, 212
Data Source
fuxhied Financul Statements
Notes
"in FY2005, the City’s bepunming mel postion as of fuly 1, 2084 wens restated for che 1eaph AG 1A Standards Bond (GASH) Stetement 4%, Accounting and Financial Reporiim,
En FY2018, the City's bepnoimg net postion as of Puly E. 2017 was certated for dhe mpl al G.

" Reporting for Other Post Eoplayment Benefits

BA, usp Stmidgtds Boerd (ASB) Statement 75. torousteng aad Financia!

187

City of Neshun, New Mamepebire

Change ie Net Position
Lov Tem Fiscal Years
accrual basis af eccaunting)

2012 2013 2 2OIs 2016 Pues 20}8 209 tote 2021
Euprases
Aiovernmental activities
General government! 5 llozasan 4 12356892 4 Lanededd 4 Werllm § Maso F 16439022 4 (1.266.517 4 20.384302 $ 19,569.699 4 19951586
Pobco 27,463,058 27S 28.778 249 30448 BOK 30.929,494 BS BRGY 74 WITH 18,376.236 38,627.66) 42242068
Fure 221.696.9485 21.094.654 21098 266 72.657,301 23.741 02 TOA 26.3740.113 26.9381. 791 28.22. 44 33.207,366
Water Fue Protecuon Sen ces 2,611,535 2,591,814 2.576767 2,607,342 2.646.831 2.681492 2.869,267 2,956,563 3082774 3.172524
Kducation 146.735,939 49, 765.275 033,294,183 133,499,901 Sb 2AG 648 169,485,317 1692351339 VB ATL OK 177,229,356 90,034,232
Publ Works 11.3 78.ga2 16644,576 11,330,950) 11616077 2.264.049 13,190,525 (2.299.394 12,593,588 14.038,.404 14.146,313
Health and Human Services 217342 07470 31316 AIT UK 290 4ka 3336.19 3,207,054 3.501269 3595757 407419
Culrupe and Recreation 7391302 TABLED Th a WADA TILIN TERAR 7.538.581 KZA 66 7601759 6,569,655
Comraunity Development 7,165,410 $266,113 10,179,583 7,580,647 4,620,191 3456 Se 4279260 9.495.193 10,907,359 35.985,R49
Commumcabons 1,170,742 515,783 670,134 $26,204 $4014 R23664 1379478 1.054,961 1112002 1.270.939
Hydroelecte - - - - od 023 36 Hi $97,361 751930 427 eT 729,151
Inicrest, cosis and amoruzauon'" 3.279022 13,927,637 13,232,729 13,650,683 LEREL AL LURARAP is 12.836 45 12428 MSE 12,474,398 12.5129
Total goverumental actisitics expenses 247,360,308 Tb 2b3.46 266,391 204 267 653.668 273,503,114 298 076.082 257, DIR 746 316,039,879 317,330,736 363.457, 118
Husuness-t pe acliviies
Wastewater serves 10,840,594 10,897,541 11.43.00 12.931, 195 13.460,70] LN, 158.556 14.276.43) 13.189, 762 14.738,950 15,583,730
Soled wane semnmes 3.554950 6.730.432 021797 676 142 $593,084 6.690214 19K 224 7.286.149) $858,014 8.697.455
Total business-ty pe activities expenses 16.395. U7.627,803 TEST RIT 9.697, 557 IRD9R.7RS 9. Ras Tg 21 S74.65T 22,469,952 23,5 24286215
Total pnmary government expenses. 3s 26R7S6 057 F N76 A3159F GF 2896041 F 287351205 § 23456899 § AL7,924652 § 8514407 4 343.409.332 $ 340.9%4,700 4 487-743.553
Program Revenues
(haveramental acuenics
‘Charges for services
Geocral goverment 4 1245 § 24ATLFTS § 31I2I92 4 68519 § 538460 $ Liye ft 402d 4 ragz $ 1,903.550 4 6641 023
Pobee W317ad 747,180 1,050,173 1,026,770 971912 1.234.913 149.458. 1142258 oi Sad O58.795
tire 95,04] 131,744 114.623 105.110 lols 121 37k 97,189 ‘99,086 41857 490.458
Education 3,860.1 be 3529505 3.206324 3,180,166 3,309,792 226310 3.246307 BISLaSS 2d 433.43
Public Works Babe STASI 499,116 480,655 $29,297 SUR TI2 295,908 908,437 778 661 636.989
Wealth apd }luman Services VaR 493 165.273 170721 160,729 167,592 172.363 ¥73,166- 180,333 164126 186,333
Culture and Recreation 5804 Bs 655,056 FRS194 48697] M706 OUT Diet ¥15,312 ‘id 283 834,766 1.962.052
Commun Development 1,389,901 1,467,693 1,705,084 6,525,076 1,580,857 167,744 v.Sol 538 1833.61 1.205444 1.269344
Hydroelecine - - - ~ 210,793 AEF 1250.)00 L755,224 1,302,615 1,026,971
Total charges [or services *7092s4 9.733 884 10,64 1.827 7652245 2saait 10,501.29] 13, 553.426 12,803,340 $0218 ba7 13.366.144
Operating grants and contin bulons 61088263 6149 ATE 63,496, 19T G4.217.033 64 ATK $3.24) 241 #375] 085 67164698 68,807,548 Pa S22 245
Capilal grants and conunbutons 6.473.140 9.255.920 1S.561 435 19,445,198 1L.047,.03k 8.655.967 11724485 10,191,698 9.766 830 10.831.560
Totel governmental acuvabes program revenues ‘79,280,837 2.820279 89,699,712 FL I2577 B3299, 58 92,399.499 96.623,706 90,165,130 BS. TSE,S7S. 102,919,945
Tusiness-b pe actin thes
Wasiewaler services VO.182.9 10,208,509 10,849.984 11,804,073 11.631, 724 12,377,696 13,341083 138A T2OS,710 (4258627
Sold Waste services 2391615 2744245 2.632.259 2.800.729 AALS 200 3510241 4707621 4423119 4.248 724 IAz4 195
Total charges for serves, 12,573,.6e 12.952,.7H basa2243 14,404,302 05.046,031 13,907,937 18.161 704 17,207,139 17264 ATE 18,692,922
Capital grants and coutnbuuons 0 255,104 696.256 526.173 460,422 ANa224 762890 855.412 591,095 $31,954 $88.29)
Total business-type activites program revenues 13,831,050 13.649,010 14,008 416 15.065, 224 15,460,144 16,670,827 19.007.1 be 18,398.24 17,796,385 19371 I1t
Total prmary government program tevenues 3 OTRITART F 96 469.285 § 102.705.1748 § b06,777 801 O68 TONY 4 99.069,126 4 107.6361 12 4 108.563.368 $ 106,588,960 3 123 491 058.
Net (EspeasesjRevenue
Governmental ecuv ities $ CIOROTSATTp F M7S9SRISTE FCN7OFLADZE SS CLTOSIOONT FCO DOF 160) § (215.677.5830 $F (208.309.7501 $ 21987745) FISTS $260,357.73)
Busanca- pe achivities (2.564.494) (3.978.953) 562.421 414.992.3139) (4.533.691) G7 sey 12.5754 G07 LN €5. 80 S79) (4.715.122
‘ala! Famer. governmeni act expense $1 70.644. 3654S N79.962. 5101 $1254. 913) $ IBLETS AON) Y(194.736.797) $e S516) $ (210.267 290i $ (223,986 d64) $267 740) + (265 .252.295)
Generel Revenues and Other Changes in Nee Position
Cavernmental auy ities
Propet ,” $ 165.1867 4 I7O240,742 $ 173.463.0065 V5 § le1027020 $ 189459063 4 1952100 $ 202.500.3569 209,H0,153 ¥ 216.176.3507
Auto Pertints blO7 rs Wh Az2 224 12.352 468 02 157.966 W310. 589 14.816,.739 15.255.808 15,982.06 16.073.406 16.916.065
Ponalves, antcres! and other lanes 1,425,762 1.660.906 £555,953 1466 74 1,907.231 1.68 7 1.798.643 2.085.974 1.264.103 1249.89
Grants and canimbunons pol resincied ty specific 5,599.97] 3453477 BOD RIS 5.957.113 5.038.376 5.590.537 5.720.113 $570 74 412,362 F216 BIS
Investment income 1.297.950 L42.839 1.356.452 TAT 1.164.879 100.638 1494 164 3675. 264.640 L9n,023
Miscellaneous 1410241 2273,681 2,235,087 3.098.340 5.002.462 2,782.994 1037 463 O87.451 $20,715 $2420
Transfers, ne (43251) (3.385.5551 (4,149,363) (4 LE (4.253.536) (3.601.543 C1.6773150 (277.324 5.6232} {60852517
Permanent fund coninbunons 166.140 7349 HSS 68,585 93972 93265 9E 42 Lib di 87.025 109.679
Total governmental activites 942,710,025 06,986,667 191,773,093 198,539,062 204 285,007 21L.921,960 216TH ATE 227,434,070 243,616,282 240,815,911
Busyness-h pe acuivihes
Grants and coninbutions nel restricted to specific
programs 610.446 OR S67 SsL.a24 S4.023 621546 $25,005 1,308,208 0289.19 PPLE EL 1.414.628
Investmen| income 76,104 22150 14.370 5,349 3728 664R 234.088 BLA HAs W747
Transfers, net SAT 5.385.555 3149363 DRIER A251 56 3.601.543 3.B77.315 4277021 5.446 6885231
Tots] buat) pe achive 4189.69 60126,272 A756.157 A845 505 $91. 200 A226 5.499.601 6.1595 7167 08% 7.536.606
Total poman gavormment 4 ERE.B99 71S DF 192 812.935 4 196 319.240 3 101 343.567 § 20199. 807 4 216.147.2563 222 EFL ABD $ 233.593.604 3 240,783.365 $ 248.352.517
Change ia Net Pasition
Governmental aun ties § 14,650.18 § 10,803,106 § 15,081,591 $ T1647 4 1408184b S$ C1753.823) § 8.222.118 § WiS8325 § 5.067121 § (b9.821 262)
Buaness-b pe acsies L625,197 2057919 1,182.736 213.192 380.169 1.045.453 3.082.070 2.087.815 1.366.504 2.214
Total pruman, poveenment $ WEISS FIL Ff 12.350.615 5 16264327 3 22 210.165 3 J4.162.010 4 (2.708.270) 3 1 LHH198 sg 9.647.140 5 6.435.625, a (6.899 778)
Dale Source
Avdjed Financ yal Sustieit
Notes.
"" Hegunnung in FY 13, anterest. costs and includes the of the wi Penmuchuck Corp

“'Py2012 through FY 2020 has been restated to conform vath GASH 24

188

City of Nashua, New Hampshire
Fund Balances, Governmental Funds

Last Ten Fiscal Years

(modified accrual basis of accounting)

Generat Fund
Nonspendable
Committed
Assigned

Unassigned
Total General Fund

Other Governmental Funds
Nonspendable
Restricted
Committed

Unassigned
Toial Other Governmental Funds

Data Source
Audited Financial Statements

2012 2013 2014 2015 Z016 2017 2018 2019 2020 2021

BS 226,123 $ 214,361 § 214361 §$ 1SL877 § 73.710 § 173710 $ 488,116 § 488.116 § 331,942 § 331,942
$3,352,749 14,834,058 12,342,869 9,051,500 9,326,543 8,754,406 13,044,794 17,456,560 18,203,407 20,939,808
9,738,926 8,907,711 11,009,824 9,677,264 10,523,462 13,444,947 12,157,462 12,876,332 13.814,674 17,187,807
25,940,691 26,570,103 27,350,150 27,729,910 28,021,501 28,338,600 29,110,930 30,039,098 30,693.236 31,693,902

$ 49.253.489 § 47,526,233 $§$ 50917184 $ 46650551 § 48.045.216 $50,711,663 $ 34,801 302 $ 60,860,106 § 63,053,259 Ei 70,203.459
$ 16,380,114 $ 16,751,522 § 18,477,710 $ 20,304,610 $ $9,974,564 $ 21,522,571 $ 23,007,283 § 23,283,735 $§ 22,192,141 $ 28,204,130
11,785,274 12,327,951 20,633,754 26,041,685 13,510,027 16,651,715 14,322,842 15,706,890 V7.531.918 19,119,447
9,063,280 10,160,993 10,193,612 12,915,004 12,225,319 12,708,583 13,145,852 16,470,657 20,357,977 21, 787.918

947,259
36,281. 409

oF |

224 851,798
39,240,242 48,453,278

a

357.956.6395

Dal
i

7,558,399) 10,826,514 16,057,482

we

44,009,910 $ 49,180,455 § 43,924,543
—_ a

1)

47,902,883 § 49254522 $ 53.054.013
ena ed

City of Nashua, New Hampshire

Change in Fuod Balances, Governmental Fuads

{ast Tem Fiscal Years
(nadkfied accrual basss of accounteigh

Taxes"!

Lrcenucs and Ferrata!”
Penalnes, waterest aid other ayes
Charges for erices
Matergercrental
Iateresl cams
Contiby pons
Dbydrasiecanc porwr peacoat
Cable TY Granchuse fees
Miscellaneous

Total revenves

Espendinares bs Function

General Government
Pubbe safety

‘Water supply kydiaats
Educatvan

Pubbe Wosks

Heath aed human serices
Culture and recresvon
Commeary deurtopancat

Excess of pevetioes
Cher fender} ecpandieures

‘Other Flmancing Sources {1 109)
iieuance of beade
fasuance of refunding bondi
Pengachic|, acqayytan
Bond prempecns
Bond proves: on refndeng bonds
Payment to rchunded excrum agent
Hsruance of Caprial Leave
Transfers
Transfers cut

Teaal other faamncing eowtced (ses)

Net Change in humd balances

Debt Senice ai a percentage aif
por-vaptel evils eipendiuecs

Data Suave
Audited Feuncul Suleman

Notes

2012 2013 Furl wis Pad 147 2018 201 2038 FCT
S$ MA MDGISL S$ 170395482 $174,004 593 $ 178.996900 § ISO27IR S 187,579,167 $ IMK2S0Ne § WLANZITH § 106.827.6R5 S$ 116544577
TE,BDS.705 12,795,518 1387699 14538,140 15.757.256 16.354.790 16,654 64 17474935 17,383.79 1427.99
1660s 1.955.955 1.466.734 1907231 Lona 6? 1,798,043 2053.94 1.264.103 1.239.839

5.973.297 6.022.488 5.872.118 6.258.235 6,768,517 4337298 172,397 $188,108 2,827,664

67.730.480 WV373.088 78.695.688 69.07.96 66.429.861 69,986 523 10.469.165 aM 206 92252.601

1.812.632 2,769,565 119206 M6 922 le T8533 1579260 4441.19) 2WE2U 1 9bd 284
7.068.853 937ke09 64.136 947i 10,247,090 9.503.563 19.197,512 11 564.288 11189221 13,537,227

: : 5 : 5 436,801 1.350.103 1.755.221 1.307.615 1.026.971

1148.55 1.202.354 1.216.960 1.302,789 155 1.406.576 1400 865 14461 1.332.953 1.298.135
0.6 10908 1,702,603 2,067, 8h6 Landing 124623 1.181.237 L357,272 1,336,351 1.520.240
263,186 «275,090,627 284,900,068 2.656.680 291152204 JNA IM 907,091.989 —<019-058.983 __322,309.255 196.963. 077
63,105,008 62,840,355 14,444,055 14.3925,856 14.328.240 16,361,566 15.981.751 15,920,715 1095.4 15.452,364
MATES 4242016 48.920.203 55.413.007 53.494.202 $4,780.514 50,552,005 $9.263,577 62,459,436 68,485,357

2h SS 2591814 2.576.767 2607 32 2.646.887 2691492 2.569.069 2986.63 3s. 3.172524
112.234.6870 114,955,962 150,003,656 155,393,270 162,166.29? 156.632.0415 9,V9Z0B6 | 163,.785628 167,157,715. 194.294.603
11,622,835 15,367,593 24th2 ant 32.002,908 116276 15,092.696 25,016,282 20,987.30 20,434,070
2.601, 117 3.191,206 1.3006H 1,402,629 2,092,840 3.6 6d 187259 6950,843

5.400.579 6783.40 6.965.269 7.934 4.095.970 7409404 2345411 72043

7610848 425576 6.016, 5éd 6.549,603 2.6924 14,76).235 1hat),003 12.45.2534 32.:036.039

1989.82) VASIST 3,680,775 1672,699 1,030,784 638,603 556.299 600,574 767,763

: - - - ted,023 401866 1.138.081 S178 baze555 2240,890

12.259.893 Ve36461) 16.46.389 16.365.778 16.383.750 15,835,000 14,290,000 1,093,000 18,$12,500 16,719,500
5.796412 $0,304,650 19.209.345 10.450,189 10.391.660 bozH 172 10,162,947 915641n 9.791400 9.759.162
WAT ETO ISS —289.693.030 —«OTaRL6st TGS 2 29S ISS MONATSONTMAGOSTEAZITS2AN 300,195,156
C3585) Usha 482962) (IS AZS0ON) (23,502,026) (960,185) 2.806 bp 5.019.485 356424 (316279

id DID Ee 7.136.000 19.480.000 238g 10H s00 12.308.000 - 9.850,000 10.242.000 41,826,500

: : 5 4,760,000 27,164.50 5 5 - - 1,441,000

(0380110795 . S . - - - - - -

- 1.054.na8 206811 2488519 14978 $96,000 5 750 pow 1.998.000 21060 487

- 7 . 610,53 1,943,907 - . . . 289201

- - : 13.586,403) (29,860,129) + + . + TREErsI i

- - . . . - - - - GOTLEL

261,793 4,087,955 1.08),003 2.358555 2.087393 2.b05.805 1.577.295 2.384.483 49.089 1791422
8, 183.094, 9.538.495) 5.192.085 46 550.658) (6.445.899) 872 4a) (3.559.610) 7735204) 142. 200491) 18,076,653),
e323.670 2.740.406 17,396,449 3,061,725 10,949,966. R797 452 (982 14) S017,.639 2908 T6K 44,525,970

B Bo $026 577 § 12603967 § 523670 5 (12552060 5 (ls § Ooi % 3545192 8 \oalezel
— zo — ut eB = ae nea
1 at» losers fo zee wort, sar, DP Hits BM. ri, asl". ant.

=F YV2012 throug FV2020 bas boon resisted te conform wath CAE a

“Inchedet Auta Permits

“Dachades Crhamide employee health and peauon besefiu through FF 12 Regedang mh FY 14 eraptovee bratth and pension benciits ere allocated from General fim emment to apphcable depertmesis diiucar
]

City of Nashua, New Hampshire

Expenditures and Other Financing Uses by Department and Budget Category, General Fund

Last Ten Fiscal Years
(eoditied scerus] basis of accounting’!
2012 jams wn 2018 7016 2017 2018 2019 20 2021
Expenditures and Other Financing
Uses by Department
Financial Services 3 2.785.087 $ 2767,96) A622100 § 3.891072 $ TLS $ 3,996.50 5 AOL OF 433h422 § 2,030,425 § 2259.9

Administrative Services - . 5 a 5 5 5 - 9,508 908
Information Technology 1,554,732 251718 2.334.058 244 Be 2621 175 2.621174 2.672, 404 2GBIE - -
General Government! $4,103,026 34,354.97] 7,161,566 7.102.983 234.142 7.47604] 7509367 8,055,316 3,803,233
Police 15,757,964 17,954,600 26,194,497 24,200,580 28,584,029 29,198 O 40,449,450 409345 AE BRE 122
Fire 14,148,512 M9 20.534.519 21,920,727 22.180,905 22.810.280 724.279.2782 24,580,117 25,1055.562
Water Supply Hydrants 2611535 2591814 2.576767 2.67342 2.646.831 2681,492 2,869,869 2,456,563 3.052.774
Commumty Icahth and Welfare £673,763 1,785,105 2.17887) 2,092,487 2.259.909 2.066.913 2.101.913 2.181.326 2.29108} 2,196,939
Sweet Department 6891075 3336496 8.262,774 9.985.150 FAAS Vie 6612874 8.659.582 F60e, LS BBG3 465
Parks and Recreayon 2767444 2862915 37369 3.681.695 3.592.263 T.B21 ASO 3444004 3.721681 1.746,388 3,776,534
Other Public Works 2,440,871 1,847,306 2,165,812 2.225.745 143 2.195.594 ZALT SZ 2.310,700 2.173.140. 2572.579
Community Development Dis istun 1.345.458 1.416.358 1,993,206 2.116,217 2.035767 2.288,038 2.445, 154 2.768977 26H dae 1 549.528
Public Libranes 2.720.114 2.195.853 2,959,337 2.514.767 3.030523 2575020 3.102.268 3184726 3.215.988 3.199.248
Communmcations 2805 925,232 302,102 299.615 wOaS1S 293,324 S04 449 479,209 $26.413 551.283
Hy droebectnc = = a : 163,023 255,514 T7 TM Dab, 561 589,091 S02 K74
Total City Departments 110,755,146 TERA 72 254 43,956.67K 90,58),228 83,724,126 85,962,438 W676447 ‘IK S6K.561 99,564,358 H0G.691.256
Fducanon (inchades transfers outh D5 A7S.962 97,033,607 140,325,123 135,844,372 136, 16d 46 139,251,004 143.866.8883 146.757 826. 152.4672 160,075,914
Dekd service
Proncipal 12,199,833 123.914.6411 14,186,789 13,025,277 13. 168.934 12,105,000 11,306.000: 11,330,000 T1402. 12,04 500
Interest 5.200.897 4,897,909 Afb 0th ASK A921 7RH 4794290 ARZR BIR 4.478.722 3.164991 3,997,382
Total Debt Sovice 17,400,670 17,612,820 V7 S5b 049 17,964,991 [8.090.710 16,999,290. 16,328,318 16,008,722 15,567,499 16.051 882
Transfers Ont ATBLSTd GASOSTD 4.685,182 5.236.205 5.264.158 4.546.835 448405 6.719.490 9.587121 F.281552
Total expenditures (includes uranslers owt) S225. 861.359 $ 335.973.160 $ 236818042 §$ 27 GI ROO $ 24e243d55 $F 290698567 $158. R10.95R $ 268.054.599 $ TITS § 290.052 619

Expenditures as a percemtage of total

City Departoeras 49 ARH a3 5% 36 6% 35.7% 3% 16 2% 368% 350% 368%
Education 4) 45% 550% 541% i o% 556% 55.4% 567% 550% 532%
Det soraice 17% 16% 75% 7% 7% om GM 60% 56% 55%
Transfers Out 1% 2™% 20% 21% 21% 1E% 1% 25% 15% 25%
Total iooo% 100 0% 100 0% 000% 100 U% 100 Nd 100 1% 100 UF VOU DP
— i —
Expenditure Percentage Change
Cuy Deparimaus 47% if 26h 7% -2iPbs lo 41% $m 1%
Education OV 4 oh 23 oe i™% 1M zu 33% 20h 3
Debt service am i OT 6% ats +6 6 +dM -20% -2s
Transfers cnt sii nt 22% Bere id 115% om BURR cry 58% 355% ADT
Tonal «13% cE Oe 416% O% 1 os 3% 36% 34%
Data Source

Audited internal City ef Nashua Financial Statements and Atwdsted Financial Statements

Notes
™ Includes City-wide emplloved health attd pension bemcfiti through EY 13 Heginning in FY14 cmployce health and pensin benefits are allocated from General (3 to applicable dey vidvenens

191

City of Nashua, New Hampohire

Combined Enterprise Faach Retenue. Eipensies. Other Finemcing Sources abd Uses abd Chonge in Total Net Position

Last Tee Feel Yeari

Increase
Revenue and Other Financing Sources Eapeques & Orher Finamring Uses (Decrease)
Fiscal Intergesers- = Charges for Tramsfers Operations & Interest Transfer. Tetsl Net Ceatributed Total Net
¥ror racotal Serviers Ober In Total Malotcamace Depreciation Expense ou Total Pesitten'" Capital Potion
202] $ 414628 S$ 18987 $ 339432 8 6735 2HL OS 726.469.4289 3 1367.12 5 4729003 5 1AM § 130,000 § 24,436.235 2.033,)95 5 SBR SY] 111 BR2,044,
2025 VATS (6 988.962 275.464 SASLT Porous tl 13,506 4d 3,680,197 ($93,702 105,000 268524 aH 350 531834 108.960.562
201% 1289.17 17.449,020 M3109 A832) PRO 12.960,123 791964 i Ha ead 105,000 Pe SI LES 14%,720 591,095 107,394.055
2018 4.308208 7.92 1.082 2.622 3.982315 23853.227 12451336 TMS SbF 1662,899 105,000 PLAN ITS 2.226.638 835,412 105.306.243
27 $25.105 $5,673,578 2M 459 5,706,545 20,119. 565 10.992 FAla 230 1334482 105 DO 19.-45,802 22AbF 162.90 103,1E4.079
216 621,536 14 738.388 OR, S43 AUR 20.027.083 10.968. 77 FATALE 1.617,527 1S,000 T0068. TTF G2034) AN 223 102.134.7236
2015 340.023 14,2445 325,716 AVS 19. 545307 113 86 6.707 EM 1393315 . 19.252.$13 3,032,039) 460.422 101,758,387
2014 sal a24 13.246,142 250,071 41.149,36) 18224,400 10243280 6211677 1.11 Se 17,571 B3T 656464 526,173 104.420.1774
2013 618.567 12732254 2650 5.385.554 13.979.026 10.834 .404 6.254, 987 1234371 17,627.96 135) .063 $96.256 103.247.4386
+2 ROS 50S 12.03 B6e 268.190 3,$44.251 16,964 306 9.112,439 5,866 dt 0,436.589 16,395,544 569 262 1.055035 101 200.119
Wastewater Faad Rricmec, Exprmses. Other Financing Seurces and Uses and Change in Net Pesition
Last Ten Fisted Yeurs
Increase
Revenue and Orher Finamcing Sources Expenses & Other Fipamcing Uses t
Focel Torergoverm =‘ Chhanrges for Transfers Operations & Interest Trassfers Tetnh Met Contributed Total Nei
Year imental Services Other in Tots! Meinicenare Depreciation Expense ow Total Position’ Capital Peiition
2021 S$ 1.364.985 $ 146240003 5 32277 5 5.637.265 3 PDS] § O46 816 $ 1d § 130.000 § 13.738.760 (01.51) & 95529] 10,273,012
2020 1.223.200 13013975 L745 14247,918 7 6,274,727 12 103,000 14,843,950 425,040) 531.954 103 hs 240
2019 114345 13,378,596. aM 14.508.365 3.N0.135 1322410 103.000 135.288.7462 (473,780) 591,005 103,379,326
qi 1115199 13.4 083 - 14 509,242 5.648 537 1236617 105,008) 14.376,152 293.550 35.402 103.261.5010
207 328,793 123250 34a 12,706,039 EMIT 5,520,774 1794 365 105,000 13,261,556 (492.319) 762.590 102.563.0687
206 420.121 1h $62,724 89.000 12.052.345 E497 586 3.404 702 1.552.114 103.000 19.559.702 AN ARS 797) AIR 223 102.292.4196.
2015 RAD Tas 11227,364 80.47 . 12,139,092 700 S74 A593 740 1255.88 35,000 12: 986,195 7.46%, 90%) 460-422 103.365.070
jola 333201 10, 49,.054 Anz . Lb226.377 00.878 4466223 TIS. 929 - 11.48.0400 (321 6634 526.173 105373.346
2018 190.843 10,197.60 14.089 4.724.690 562.588 599,86 - 10.897 S41 GH Bras 105.169.0446
2012 199,169 10,160,716 A128 5,697,549 4401079 Tal 966 10.840 5904 (4H ASE 530.935 104.956.512
‘Solid Waate Fund Revenue, E di Aber Fi and Uses apd Change In Net Position
Lau Ten Fiscal Years
Resemut and Ouber Financing Sourres Exproser & Other Financing Uses
Fiscal lotergoverp- = Chargra far Transfer Operation & Interest Trassters Total Net Contributed Total Net
Year meatal Services Other Io Tort Malntemacce Depreciation Expenve Out Total Potion Capital Position.
2027 S$ M96ls S$ AON SWISS 5 $22 5 WBa2, 167 $ S552.le1 § 22672 $ | 307078 § * $ 6.697.455 ZIMA $ . 7.606.004
2020 lk 397d FHT rane) SASL FBSZ1FN PAI ATY T6070 299,467 . LR Sm 1.339.590 a SAT ADI
‘re 154,832 4.080.024 H2.695 4.582321 B.AO0L72 5.039.006 1979478 225.938 . 22a 1370000 - 4210232
Ok LRU) 1526999 20.627 AAAS SAMS $065,148 1,06 90 225.076 . TDR 224 1508 108 - 2.244.742
20L7 6712 3299228 230.5|2 3.706 583 Tas dG 468 859 17am nT - 66022 Tras - 621.012
20Lé 0.415 cera | 24543 ATSS SHH FSTASK 4470.8K3 177276 S447 - 6,509.017 152749 - (153.770)
2015 208 33K 2,557.07) 244,873 AASS NEA FIGS 1S: 460 BIT 1,714, 04 N76H . 6,766,342 (eI * (1,606,533)
204 704.623 246.959 419.41 7.024 3.42 402 174A 7741 . ol TT S226 . {3.3825
a) Preche d 228.561 $385,555 R764 A297 1,695,999 $0408 . 62730422 1.846.062 e123 C1921 a8}
2012 610,336 236.932 3.343251 O.57L6ER 1414890 1.445.433 #62) - 5.559 Vor? 319 Pea GMb
Dela Source

Audited Financaal Sutemenis

Notes

“Due to the impd

of GASB 65, the

192

fT Met Postion 1s not applied is FY 20] 4, but cather bo the Total Net Pusytion fecrease (Eegreasen on FY 2015

City of Nashua, New Hampshire

General Government Tax Revenues by Source
Last Ten Fiscal Years
(modified accrual basis of accounting)

Fiscal Property Current Use Yield Railroad Payment in Excavation Tax lnterest

Year a Taxes Penalties Tax Tax Liew of Tax Tax & Penalties

2021 $ 216,542,984 § . $ 1,593 * 3 547,314 § . § 692,525
2020 206,525,732 - 1,953 4,993 154,936 - 875,617
2019 201,891,508 800 127 3,913 377,052 - 1,298,627
2018 194,621,947 . 3.139 4,523 368,657 93 1,047,557
2017 187,371,445 200,000 1,722 - 365,141 . 905,001
2016 183,015,217 8.960 3.36] 1449 332,982 . 1,190,420
2015 178,735,290 251,000 670 3,500 325,289 - 714,951
2014 173,971,772 48,000 $121 6409 234,533 - 914.147
2013 470,032,720 372,500 2,032 407 429,355 - 836,626
2012 164,856,927 770 4.651 4.096 119.273 389 843,508

Data Source:

Audited Internal Financia! Statements

Excludes Hillsborough County property taxes 10 conform with GASB84

{1) FY2012 through FY 2020 restated to conform with GASB 84

194

Tatal

217.784.4116
207,563,231
203,572,007
196,046,916
188,843,309
184,558,389
180,090,700
175,179,972
171,673,640
165,829,613

City of Nashua, New Ham pshire

Property Tax Levies and Collections

Last Ten Fiscal Years

Balance at Ratio of
Collected Perceat Fiscal Year Cotiected Total Total Tax Outstanding
Fiscat Levy Total Property within Fiscal ot Levy Ead of in Subsequent Tax Collections Delinquent Number of Parcels
Wear Vear Tax Levy Year of Levy Collected Levy Vear Years Collections fo Tax Levy Taxes in Levy Liened _% Liened
2021 2020 «§ «= 232,514.446 § 230,168,271 99.0% $ 2,346,175 g + $ 230,168,271 99.0% B 3,346,175 28,458 $07 1.8%
2020 2019 221 612,964 219,129,102 98.9% 2,503,862 1,000,996 220,130,068 99% 1,502,866 28,379 608 2.1%
2019 2018 216,415,078 214,997,609 99.3% 1,418,069 791,030 215,788,639 99.7% 627,039 28,303 fda 1%
2018 2017 208,195,062 206,703,848 99.3% 1,495,284 ‘988,969 207,692,817 99 8% 506,245 27.893 $55 20%
2017 2616 201,217,434 199,367,801 99.1% 1,849,633 V4q7,787 200,785,538 99. 8% 43/846 23.276 578 20%
2016 2015 196,246,981 194,644,255 99.2% 1,602,726 1,234,162 195,878,417 99.8% 368,564 23,226 629 zm™%
2015 2014 190,747,374 188,934,924 99.0% 1,812,450 1,524,872 190,459,796 99.8% 287,578 28.573 632 2%
2014 2013 185,563,420 183,811,843 oF 1% L751,577 1,524,363 185,336,706 99 Re 226,714 23,082 640 2.3%
2013 2012 181,191,086 179,006,138 98.8% 2,184,948 1,998,074 181,004,212 9% 186,874 28,072 601 21%
2012 2011 180,052,108 U77,874,377 98 8% 2,177,724 2,032,362 179,906,739 99.9% 145,362 28,019 685 24%
Data Source

Audited Entemal Financial Swatements, Property Tax Watrants anid Reports of Tax Lien Executions

Notes

Gnce a lien is executed a taxpayers has 2 years and I day to redeem the taxes before a deed may be executed.

194