analysis the Balance Sheet between the two years:

	2013			2014	Benchmark State Average
2. BALANCE SHEET
Cash	$ 4,900,000			$ 8,700,000	$ 8,650,714
Total Assets	$51,400,000			$103,900,000	$105,420,475
Total Liabilities	$ 7,626,000			$ 9,035,000	$46,380,675
Fund Balance	$43,000,000			$54,800,000	$59,039,800
Operating Margin	5.9			2.1	2.8
Return on Assets	2.1			3.1	5.7
Current Ratio	3.07			1.02	2.17
Average Payment Period	43.7			65	53.5
Days Cash on Hand	190.8			102.3	47.2
Days/Accounts Rece.	600.6			320.1	113.0