Consolidated Statements of Financial Position
June 30, 2018 and 2017
             
Liabilities and Net Assets   2018   2017
Current liabilities:
  Accounts payable $ 3,768,920   2,685,148
  Accruals:        
    Payroll and taxes   7,880,915   7,120,193
    Workers’ compensation benefits   1,788,092   1,591,868
    Retirement plan   146,775   144,996
  Current portion of long-term debt   3,144,005   2,615,881
  Other current liabilities   2,826,430   2,198,318
    Total current liabilities   19,555,137   16,356,404
 
Long-term liabilities:
  Debt, net of current portion   24,379,216   21,825,971
  Line of credit   5,429,330   12,861,454
  Deferred compensation liabilities   4,314,708   3,715,416
  Other long-term liabilities   3,239,504   1,915,819
    Total liabilities   56,917,895   56,675,064
 
Net assets:
  Unrestricted   31,407,506   24,598,517
  Temporarily restricted   1,345,784   1,147,263
    Total net assets   32,753,290   25,745,780
    Total liabilities and net assets $ 89,671,185   82,420,844

Complete audited financial statements are on file at the Administrative Offices of Keystone Human Services and are available upon request.