Overview
Emporia — population 24,105, incorporated 1857, commission–city manager government — ended 2025 with total net position of $80,832,504, up $297,391 on the year: governmental activities gained $811,135 while business-type activities (water, sewer, solid waste) lost $513,744. The General Fund’s unassigned fund balance of $9,537,008 equals 38.4% of General Fund expenditures, well above the Commission’s 15% policy guideline. Total assets of $189,893,567 include $142,109,166 of capital assets; long-term debt stands at $98,977,527.
At a glance — ACFR, year ended December 31, 2025
Source: City of Emporia ACFR 2025, MD&A and Statement of Net Position.
General Fund and government-wide results — 2025
Government-wide: total revenues of $62,144,991 against total expenses of $61,847,600 give the $297,391 increase in net position. Governmental activities took in $37,861,425 and spent $36,848,355 (a $1,013,070 surplus before transfers, $811,135 after a $201,935 transfer out); business-type activities took in $24,283,566 and spent $24,999,245 (a $715,679 deficit before transfers, $513,744 after the $201,935 transfer in). Tax revenues of $25,298,992 funded 66.82% of governmental activities; program revenues of $10,840,789 funded 28.63%.
| Item | Amount |
|---|---|
| Total net position, beginning (restated) | $80,535,113 |
| Change in net position, 2025 | $297,391 |
| Total net position, ending | $80,832,504 |
| Net investment in capital assets (81.86%) | $66,166,640 |
| Restricted net position (10.09%) | $8,156,859 |
| Unrestricted net position | $6,509,005 |
| General Fund unassigned fund balance | $9,537,008 |
| General Fund unassigned, % of GF expenditures | 38.4% |
General Fund reserve policy context from the transmittal letter: General Fund unrestricted balance was 26.70% of General Fund revenues (policy guideline 15%); water fund unrestricted 4.86%, wastewater 16.04%, and solid waste 23.67% (against a 20% enterprise reserve policy — water and wastewater below it, solid waste above it).
Revenues and expenses by function — 2025
| Activity | Revenues | Expenses | Change before transfers |
|---|---|---|---|
| Governmental activities | $37,861,425 | $36,848,355 | $1,013,070 |
| Business-type activities | $24,283,566 | $24,999,245 | ($715,679) |
| Total | $62,144,991 | $61,847,600 | $297,391 |
Governmental expenses by function: Public Safety $16,765,719; Highway and Streets $6,297,810; Culture and Recreation $5,206,429; General Government $4,154,666; Building Maintenance $2,143,703; Airport Operations $946,149; Planning and Development $660,108; Interest on long-term debt $554,371; Health and Environment $119,400 — summing exactly to $36,848,355. Business-type expenses: Water Utility $10,461,921; Sewer Utility $7,278,215; Solid Waste Disposal $7,259,109 — summing exactly to $24,999,245. Governmental revenues included property taxes for general purposes $9,183,965, debt service $2,443,924, sales taxes $10,175,776, franchise taxes $2,839,596, gasoline taxes $655,731, use of money and property $1,860,163, and other $275,538; the five tax lines sum to the MD&A’s $25,298,992. The City also collects about $3.4 million a year from a 1-cent countywide sales tax earmarked for infrastructure (set to expire in 2039); in 2025 it spent $1.8 million of it on street maintenance, $451,000 on building updates and repairs, and $106,000 on zoo exhibit improvements.
Source: City of Emporia ACFR 2025, MD&A Figure 2 and transmittal letter.
Debt and capital assets
Long-term debt totaled $98,977,527 at December 31, 2025 (governmental $41,993,907; business-type $56,983,620), against total liabilities of $102,769,218 and total assets of $189,893,567. Capital assets of $142,109,166 (current and other assets $47,784,401) less related debt give net investment in capital assets of $66,166,640. The MD&A’s Figure 1 table is partly scrambled in extraction, so only the totals and components that reconcile exactly are reported here; the ACFR’s notes carry the full debt schedules by issue. The Emporia Public Library is included as a discretely presented component unit; the City levies taxes for library operations, about 91% of the Library’s revenues.
Sources & notes
- Only source used: City of Emporia Annual Comprehensive Financial Report, year ended December 31, 2025 (prepared by Director of Finance Janet Harrouff; Hood and Associates, CPAs, Kansas City, Missouri; June 26, 2026; subsequent-events note through June 26, 2026), via the Kansas Department of Administration state portal. Read the ACFR (PDF).
- Sum checks: $45,196,070 + $35,636,434 = $80,832,504; $80,832,504 − $80,535,113 = $297,391; $811,135 − $513,744 = $297,391; $62,144,991 − $61,847,600 = $297,391; $37,861,425 − $36,848,355 = $1,013,070; $24,283,566 − $24,999,245 = ($715,679); governmental expense functions sum to $36,848,355; business-type expenses sum to $24,999,245; tax lines $9,183,965 + $2,443,924 + $10,175,776 + $2,839,596 + $655,731 = $25,298,992, which is 66.82% of $37,861,425; $41,993,907 + $56,983,620 = $98,977,527. All verified by addition.
- Basis note: Emporia’s ACFR uses U.S. GAAP accrual accounting, unlike the Kansas regulatory (cash) basis used for the other Kansas dashboards in this batch. Net position, capital assets, and long-term debt here are therefore not comparable to unencumbered-cash figures elsewhere.
- City palette: no verified City of Emporia palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a city color.