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| Page 59 <br />City of Sunny Isles Beach | RFQ No. 18-02-01 | March 22, 2018 <br />Marine And Coastal Professional Engineering Consulting Services (CCNA) <br />MOFFATT & NICHOL AND SUBSIDIARIES <br />CONSOLIDATED BALANCE SHEETS <br />December 31, 2016 and December 26, 2015 <br />Page 3 The accompanying notes are an integral part of these consolidated financial statements. <br /> 2016 2015 <br />ASSETS <br />Current Assets <br />Cash and cash equivalents $ 6,929,000 $ 9,147,000 <br />Short-term investments 692,000 736,000 <br />Contracts receivable, net 36,478,000 38,579,000 <br />Prepaid expenses and other assets 7,515,000 4,595,000 <br />Total current assets 51,614,000 53,057,000 <br />Property and Equipment, net 5,381,000 5,549,000 <br />Noncurrent Assets <br />Deferred income taxes 7,419,000 6,871,000 <br />Investments in and advances to unconsolidated joint ventures 602,000 528,000 <br />Cash surrender value of life insurance – 1,740,000 <br />Deposits and other assets 942,000 866,000 <br />Total noncurrent assets 8,963,000 10,005,000 <br />Total assets $ 65,958,000 $ 68,611,000 <br />LIABILITIES AND SHAREHOLDERS’ EQUITY <br />Current Liabilities <br />Accounts payable and accrued liabilities $ 10,453,000 $ 9,159,000 <br />Accrued payroll and related liabilities 4,711,000 6,249,000 <br />Billings in excess of costs on uncompleted contracts 4,002,000 5,886,000 <br />Current portion of long-term debt to officers and shareholders 1,061,000 1,048,000 <br />Line of credit – 4,000,000 <br />Insurance financing agreement 760,000 – <br />Deferred income taxes 9,824,000 10,120,000 <br />Total current liabilities 30,811,000 36,462,000 <br />Noncurrent Liabilities <br />Long-term debt to officers and shareholders, net of current <br />portion 1,697,000 2,017,000 <br />Total noncurrent liabilities 1,697,000 2,017,000 <br />Total liabilities 32,508,000 38,479,000 <br />Commitments and Contingencies (Note 13) <br />Shareholders’ Equity <br />Preferred stock, $100 par value; 2,000 shares authorized, no <br />shares issued or outstanding – – <br />Common stock, no par value; 1,500,000 shares authorized; <br />245,300 and 260,550 shares issued and outstanding as of <br />December 31, 2016 and December 26, 2015, respectively 11,000 11,000 <br />Additional paid-in capital (4,525,000) (2,200,000) <br />Subscription notes receivable (1,420,000) (1,748,000) <br />Retained earnings (appropriated) 4,000,000 – <br />Retained earnings (un-appropriated) 38,849,000 37,576,000 <br />Accumulated other comprehensive loss (3,465,000) (3,507,000) <br />Total shareholders’ equity 33,450,000 30,132,000 <br />Total liabilities and shareholders’ equity $ 65,958,000 $ 68,611,000 <br />CO <br />N <br />F <br />I <br />D <br />E <br />N <br />T <br />I <br />A <br />L