Lewis County, New York

STATEMENTS OF REVENUE AND EXPENSES AND CHANGES IN NET ASSETS
FOR THE YEARS ENDED MAY 31, 2005 AND 2004














2005 2004







(As Restated)








Operating Revenue:




 Agency fees



 $         2,000  $       41,760
 Payment in lieu of taxes


        656,006         599,500
 Grant revenue



                    -           17,600
 Economic development revenue

                    -         850,000
 Miscellaneous revenue


               513             1,278








     Total Operating Revenue


        658,519      1,510,138








Operating Expenses:




 Payment in lieu of taxes


        656,006         599,500
 Economic development


                    -         850,000
 Salaries and wages



          72,330           69,553
 Payroll taxes and employee benefits

          17,245             8,918
 Insurance



            2,449             2,449
 Office supplies and expense


            1,207             2,091
 Professional fees



            3,500           21,065
 Rent




            6,300             6,075
 Utilities




            2,532             2,809
 Travel and meals



            2,248             2,031
 Depreciation



            1,274             1,172
 Maintenance and repairs


               418                448
 Dues and subscriptions


               826                622
 Advertising and marketing


                 67                183
 Property taxes



                   6                    6
 Printing




               781                955
 Miscellaneous



                 53                110
     Total Operating Expenses


        767,242      1,567,987








Operating loss



      (108,723)         (57,849)








Nonoperating Revenue




 Interest revenue



          60,119           66,510
     Total Nonoperating Revenue

          60,119           66,510
 






Net income (loss)



        (48,604)             8,661
Net assets - beginning of year


     1,827,388      1,818,727








Net assets - end of year


 $  1,778,784  $  1,827,388



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