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Audited reports · Council spending · Source documents
All data on this tab comes from audited annual financial reports (CAFRs) published by the City of Compton and independently audited by Eadie Payne LLP. Download any source report below.
Total Revenue
$430,703,756
Total Expenditure
$144,169,915
Net Position
$1,043,233,294
Financial Statements (11)
This is the city's overall financial snapshot — what it owns minus what it owes. Think of it like a net worth statement. Assets include cash, investments, buildings, and infrastructure. Liabilities include bonds, pension obligations, and money owed to vendors. The difference — net position — tells you whether the city is financially above or below water.
| Business-Type Activities | Governmental Activities | Total | |
|---|---|---|---|
| Assets | |||
| Cash and investments | $ 30,129,528 | $ 138,927,274 | $ 169,056,802 |
| Capital assets - Depreciable, net | 44,541,301 | 69,318,043 | 113,859,344 |
| Capital assets - Nondepreciable | 162,097 | 94,729,975 | 94,892,072 |
| Land held for resale | - | 8,672,980 | 8,672,980 |
| Loans receivable, net | - | 399,758 | 399,758 |
| Restricted investments | 8,127,360 | 44,113,698 | 52,241,058 |
| Internal balances | 21,648,754 | -21,648,754 | - |
| Other assets | 226,241 | 1,484,462 | 1,710,703 |
| Due from other governments | 70,550 | 11,389,586 | 11,460,136 |
| Due from fiduciary fund | - | 14,055,319 | 14,055,319 |
| Receivables, net | 4,118,139 | 1,562,083 | 5,680,222 |
| Deferred Inflow on Resources | |||
| Deferred inflow on pension and OPEB | $ 233,390 | $ 3,692,722 | $ 3,926,112 |
| Deferred Outflows of Resources | |||
| Deferred outflow on pension and OPEB | $ 3,335,017 | $ 43,573,245 | $ 46,908,262 |
| Deferred loss on refunding of bonds | - | 130,167 | 130,167 |
| Liabilities | |||
| Net pension liabilities | 8,455,339 | 141,927,491 | 150,382,830 |
| Bonds and notes payable - noncurrent | $ 51,437,168 | $ 73,111,717 | $ 124,548,885 |
| Self-insurance claims - noncurrent | - | 17,918,287 | 17,918,287 |
| Compensated absences - noncurrent | 322,559 | 3,542,679 | 3,865,238 |
| Bonds and notes payable - current | 3,085,000 | 4,217,212 | 7,302,212 |
| Self-insurance claims | - | 3,939,719 | 3,939,719 |
| Compensated absences due within one year | 95,611 | 1,057,635 | 1,153,246 |
| Other liabilities | 1,951,912 | 737,651 | 2,689,563 |
| Unearned revenue | - | 20,355,544 | 20,355,544 |
| Accounts payable and accrued liabilities | 3,161,138 | 5,196,133 | 8,357,271 |
| Other post-employment benefits payable (OPEB) | 17,495,414 | 152,032,854 | 169,528,268 |
| Net Position | |||
| Restricted - Law enforcement | - | $ 4,320 | $ 4,320 |
| Unrestricted | 12,975,685 | -269,938,859 | -256,963,174 |
| Restricted - Transit systems | - | 18,443,041 | 18,443,041 |
| Restricted - Public works | - | 273,036 | 273,036 |
| Net investment in capital assets | - | 86,719,089 | 86,719,089 |
| Restricted - Debt service | 10,536,980 | 45,584,750 | 56,121,730 |
| Restricted - Capital projects | 2,608,791 | - | 2,608,791 |
| Restricted - Retirement | - | 64,573,481 | 64,573,481 |
| Restricted - Housing | - | 28,403,579 | 28,403,579 |
| Restricted - Grants | - | 4,915,755 | 4,915,755 |
| Total Assets | $ 109,023,970 | $ 363,004,424 | $ 472,028,394 |
| Total Deferred Inflows of Resources | 233,390 | 3,692,722 | 3,926,112 |
| Total Deferred Outflows of Resources | 3,335,017 | 43,703,412 | 47,038,429 |
| Total Liabilities | $ 86,004,141 | $ 424,036,922 | $ 510,041,063 |
| Total Net Position | $ 26,121,456 | $ -21,021,808 | $ 5,099,648 |
Visual Breakdown
Trend Over Time
Source Documents
CAFR FY20212021-06-30↓ PDF