Overview
Ellsworth closed 2025 with $8,557,963 in receipts against $8,749,717 in expenditures across all funds (excluding agency funds), drawing cash down from $3,689,441 to $3,497,687; adding back $812,394 in outstanding encumbrances and accounts payable gives ending unencumbered cash of $4,310,081. The largest single balance is the SO TIF 2011 Revenue Fund at $1,403,306. The General Fund ran a $206,801 surplus and ended at $816,562 unencumbered. The city retired its 2015 bond series and its 2024 temporary notes during the year, and entered a new $10,200,000 KDHE revolving loan that had no draws yet at year-end.
Source: City of Ellsworth 2025 audit, summary statement and Note 16.
At a glance
Source: City of Ellsworth 2025 audit, summary statement and Note 16.
All funds - FY2025 audited (ending unencumbered cash)
The ending unencumbered column sums exactly to the summary statement's $4,310,081. The Bond and Interest Fund ended at $539,874 on receipts of $1,446,267 and expenditures of $1,389,885. The 2024 Temporary Note Improvement Fund spent its remaining $576,780 and closed at zero, as did the Fire and Police Equipment Fund and the 2019 Temporary Note Improvement Fund.
| Fund | Ending cash | Ending unencumbered cash |
|---|---|---|
| General | $641,670 | $816,562 |
| Library | $2,003 | $2,003 |
| Special Highway | $31,725 | $31,902 |
| Parks and Recreation | $1,161 | $1,161 |
| Capital Improvement | $148,401 | $150,536 |
| Municipal Equipment | $116,060 | $116,060 |
| Tourism and Convention | $20,707 | $20,707 |
| Fire and Police Equipment | $0 | $0 |
| SO TIF 2011 Revenue | $1,403,306 | $1,403,306 |
| SO TIF 2011 Debt Service | $0 | $0 |
| Opioid Settlement | $23,399 | $23,399 |
| Bond and Interest | $539,874 | $539,874 |
| 2024 Temporary Note Improvement | $0 | $0 |
| 2019 Temporary Note Improvement | $0 | $0 |
| Water and Sewer Utility | $274,622 | $363,801 |
| Water and Sewer Emergency Depreciation | $152,566 | $427,566 |
| Water and Sewer Improvement | $97,457 | $349,342 |
| Solid Waste | $7,134 | $26,260 |
| Stormwater Utility | $37,602 | $37,602 |
| Total | $3,497,687 | $4,310,081 |
Source: City of Ellsworth 2025 audit, summary statement and Note 16.
General Fund
The General Fund took in $3,351,676 against a budget of $3,115,067 (up $236,609) and spent $3,144,875 against a budget of $3,391,360 (under by $246,485), for a surplus of $206,801. Its beginning unencumbered balance was $434,869, giving ending cash of $641,670 and, with $174,892 in outstanding encumbrances and accounts payable, ending unencumbered cash of $816,562. The largest receipts were ad valorem property tax ($1,649,632), sales tax ($702,018), franchise tax ($345,523), golf course revenue ($287,198), and motor vehicle tax ($160,290). The department totals below sum exactly to $3,144,875.
General Fund expenditures by department - FY2025 actual
| Item | Amount |
|---|---|
| General Administrative | $664,419 |
| Police | $754,884 |
| Street | $473,996 |
| Fire | $164,546 |
| Recreation and Pool | $318,190 |
| Airport | $57,872 |
| Central Inspection | $153,812 |
| Industrial Development | $50,400 |
| Recreation and Community Development | $17,849 |
| Golf Course | $470,970 |
| Transfers Out | $17,937 |
| Total | $3,144,875 |
Source: City of Ellsworth 2025 audit, summary statement and Note 16.
Debt
The printed total contractual indebtedness at December 31, 2025 is $4,537,628: general obligation bonds of $3,610,000 (Series 2020A $1,435,000, due 2040, and Series 2021A $2,175,000, due 2041), the Special Obligation Tax Increment Revenue Bond Series 2011 ($615,000, due 2031), and the KDHE Loan Project C20 1674 ($312,628, due 2029). A finance lease on a police Dodge Durango ($39,153, 5.79%, due May 28, 2028) is listed separately in the note and is NOT included in that printed total - with it, the total would be $4,576,781. The walk reconciles: beginning indebtedness $5,972,032 plus additions of $39,153 minus reductions of $1,473,557 equals $4,537,628. Retired in 2025 were Series 2015A ($155,000), Series 2015B ($100,000), and the Series 2024 temporary notes ($810,000). Interest paid in 2025 was $169,769. Debt service due in 2026 is $486,845 (principal $381,544, interest $105,301). Separately, the city entered a new KDHE revolving loan in 2025 of $10,200,000 (Project C20 3066, 3.67%, due March 1, 2058) with no draws yet and possible principal forgiveness of $2,000,000.
Source: City of Ellsworth 2025 audit, summary statement and Note 16.
Sources & notes
- Only source used: City of Ellsworth, Kansas, Financial Statements, year ended December 31, 2025 (AdamsBrown, LLC, report dated April 13, 2026). Read the audit (PDF).
- Sum checks: the reporting-entity walk, the fund-table unencumbered column, the General Fund department totals, the Bond and Interest Fund walk, the debt walk, the interest-paid components, and the 2026 debt-service components all reconcile exactly to their printed totals. The one disclosed exception: the printed debt total excludes the $39,153 finance lease.
- Cash composition: certificates of deposit $3,875,431; savings accounts $19,979; checking accounts $454,091 - totaling $4,349,501, less agency funds of $39,420, giving the $4,310,081 unencumbered balance exactly.
- What is missing: no capital-asset, net-position, or pension-liability figures are reported - the KMAAG regulatory basis does not recognize them. No mill levy figure is in the audit, though a revenue neutral rate hearing was held for this year.
- City palette: no verified City of Ellsworth palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.