Fiscal Year 2018 - Annual Budget

City of Carbondale
Financial Overview - Component Unit


Carbondale’s IHOP is located at 1345 East Main Street. The International House of Pancakes first opened their doors in 1958 in the suburbs of Los Angeles. A new marketing campaign in 1973 saw the birth of “IHOP”. Today, over 1,650 restaurants have been opened across the country and around the world.


Component Units are legally separate entities that meet any of three tests: 1) the primary government appoints the voting majority of the board of the component unit and is able to impose its will or is in a relationship of financial burden or benefits; 2) the component unit is fiscally dependent upon the primary government; 3) the financial statements would be misleading if data from the component unit were not included.

The Carbondale Public Library provides a general program of public library services to the residents of Carbondale. The primary source of revenues is local property taxes.

The summary statements, graphs and charts in the Introductory Section of this budget do not include the Library’s revenues, expenditures, change in fund balance amounts and full time equivalent number of employees since the Library is not considered a part of the primary government.


Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Total Fund
Statement of Revenues
and Other Financing Sources

Division Expenditure Budget

 49500  - Component Unit

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