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                                                                                        City of Muskegon
                                                                 Discretely Presented Component Units

                                                                    STATEMENT OF NET ASSETS

                                                                                  December 31, 2003


                                                               Local                                 Local                             Local
                                                        Development                           Development                       Development                          Downtown 
                                                             Finance                               Finance                           Finance                       Development                         Combined
                                                           Authority I                          Authority II                     Authority III                        Authority                           Totals
ASSETS
   Cash and cash equivalents (note A and B)          $                      301
                                                                                           $                 11,176
                                                                                                                              $            643,874
                                                                                                                                                              $                  270,648
                                                                                                                                                                                                    $           925,999
                                                                                                                                                                                                                     
   Property taxes receivable                                                      -                         186,941
                                                                                                                                              10,585
                                                                                                                                                                                  510,125
                                                                                                                                                                                                                 707,651
                                                                                                                                                                                                                     
   Deferred debt expense (note A)                                                 -                                     -                   135,793
                                                                                                                                                                                              -                  135,793
                                                                                                                                                                                                                     
                                                                             301
                                                                                                            198,117
                                                                                                                                            790,252
                                                                                                                                                                                  780,773
                                                                                                                                                                                                              1,769,443
                                                                                                                                                                                                                

   Capital assets
      Land                                                                        -                                     -                   400,000
                                                                                                                                                                                              -                  400,000
                                                                                                                                                                                                                     
      Other capital assets, net of depreciation                                   -                                     -                3,783,871
                                                                                                                                                                                              -               3,783,871
                                                                                                                                                                                                                
   Total capital assets                                                           -                                     -                4,183,871
                                                                                                                                                                                              -               4,183,871
                                                                                                                                                                                                                

TOTAL ASSETS                                         $                      301
                                                                                           $               198,117
                                                                                                                              $         4,974,123
                                                                                                                                                              $                  780,773
                                                                                                                                                                                                    $        5,953,314
                                                                                                                                                                                                                


LIABILITIES AND NET ASSETS
Liabilities
   Accrued interest                                  $                           -         $                           -      $              34,200
                                                                                                                                                              $                    14,200
                                                                                                                                                                                                    $             48,400
                                                                                                                                                                                                                          
   Due to primary government (note E)                                             -                         177,304
                                                                                                                                                        -                                     -                  177,304
                                                                                                                                                                                                                     
   Deferred revenue (note A)                                                      -                                     -                     10,585
                                                                                                                                                                                  581,124
                                                                                                                                                                                                                 591,709
                                                                                                                                                                                                                     
                                                                                  -                         177,304
                                                                                                                                              44,785
                                                                                                                                                                                  595,324
                                                                                                                                                                                                                 817,413
                                                                                                                                                                                                                     
   Long-term liabilities (note A and D)
      Due within one year
         Bonds payable                                                            -                                     -                               -                         180,000
                                                                                                                                                                                                                 180,000
                                                                                                                                                                                                                     
      Due in more than one year
         Bonds payable (net of unamortized
         discount of $8,597)                                                      -                                     -                4,716,403
                                                                                                                                                                               4,490,000
                                                                                                                                                                                                              9,206,403
                                                                                                                                                                                                                
   Total long-term liabilities                                                    -                                     -                4,716,403
                                                                                                                                                                               4,670,000
                                                                                                                                                                                                              9,386,403
                                                                                                                                                                                                                
Total liabilities                                                                 -                         177,304
                                                                                                                                         4,761,188
                                                                                                                                                                               5,265,324
                                                                                                                                                                                                            10,203,816
                                                                                                                                                                                                           

Net assets (note A)
   Unrestricted                                                              301
                                                                                                              20,813
                                                                                                                                            212,935
                                                                                                                                                                              (4,484,551)
                                                                                                                                                                                                             (4,250,502)
                                                                                                                                                                                                           

TOTAL LIABILITIES AND NET ASSETS                     $                      301
                                                                                           $               198,117
                                                                                                                              $         4,974,123
                                                                                                                                                              $                  780,773
                                                                                                                                                                                                    $        5,953,314
                                                                                                                                                                                                                

































The accompanying notes are an integral part of this statement.