2022 Popular Annual Financial Report

For the fiscal year ended December 31, 2022.


Letter from Mayor Steele

The City of Nixa prides itself on fiscal responsibility and transparency with our citizens. It is in this spirit we have produced this document. During the development of the city’s strategic plan for 2021-2025, our citizens said they want us to provide more easily digestible information about the city’s money. We hope this document will be a useful tool for our community to understand the basics of our city finances.

This document provides a clear and concise overview of the city’s financial position so our citizens can more easily understand how the city manages its money.

To understand the city finances, other contextual information about our community and the operations of our municipal government is also necessary. Therefore, you will find other relevant statistics and data throughout this document in addition to financial information.

This document is a supplement to the city’s Annual Comprehensive Financial Report (ACFR) which we also produce annually and make available for public review on our website.

The ACFR provides much in-depth information regarding the city’s financial position, but we know that many citizens without a background in finance and accounting may hot be able to easily interpret the data presented in the ACFR. While this document serves as an introductory primer, we recommend that citizens seeking to understand all city finances on a deeper level consider reviewing our comprehensive reports as well.

If, upon review of these documents, you continue to have questions or concerns about city finances, I encourage you to reach out to our Director of Finance directly for clarifications. If you wish for the city to consider making any changes to revenues, expenditures, or any financial practices, I encourage you to contact your council members and myself so we may take your ideas and concerns into consideration as we plan the city’s next budget.

Thank you for taking time to review this document and for educating yourself on Nixa’s financial position and city operations. I strongly believe that informed and engaged citizens are vital to our community and the continual improvement of our local government.

Brian Steele
Brian Steele: Mayor of Nixa (April 2014 – April 2023)

City Council as of Dec. 31, 2022

Jarad Giddens
Jarad Giddens

District 1

Aron Peterson
Aron Peterson

District 2

Darlene Graham
Darlene Graham

District 3

Matt Ogden
Matt Ogden

District 1

Shawn Lucas
Shawn Lucas

District 2

Seth Balogh
Seth Balogh

District 3

Glossary of Terms

Construction in progress

Capital projects begun in one fiscal year, but not completed, and carried over into subsequent fiscal years.

Deferred inflows of resources

An acquisition of net assets by the government that is applicable to a future reporting period.

Deferred outflows of resources

A consumption of net assets by the government that is applicable to a future reporting period.

Enterprise Funds

Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services.

Fee in Lieu of

A payment made from the Enterprise Funds to the General government to compensate for the franchise tax revenue lost due to the municipality’s ownership of the utility.

Franchise Tax

A fee imposed on cable and natural gas providers for use of the City’s right-of-way.

Governmental Funds

Governmental Funds are used to account for activities primarily supported by taxes, grants, and similar revenue sources.

Impact Fees

Fees imposed on property developers by municipalities for the new infrastructure which must be built to accommodate new development.

Net Position

The difference between an entity’s assets plus deferred outflows of resources and its liabilities plus deferred inflows of resources represents its net position. Net position has the following three components: net investment in capital assets; restricted net position; and unrestricted net position.

Non-Operating Revenues and Expenses

Revenues and expenses not qualifying as operating items (e.g. taxes, grants that are not equivalent to contracts for services, and most interest revenue and expense).

Operating Revenues and Expenses

Cost of goods sold and services provided to customers and the revenue thus generated.

Recognitions earned for financial reporting in the 2021 budget year:

2021 Certificate of Achievement for Excellence in Financial Reporting
GFOA Certificate Logo
2021 Award for Outstanding Achievement in Popular Annual Financial Reporting
Quick Facts

How many square miles inside Nixa City limits?

8.57 square miles

What is Nixa’s current population?

The U.S. Census Bureau estimates that Nixa’s population on July 1, 2022 was 24,749.

What is Nixa’s median household income?


What is Nixa’s median age?


What is Nixa’s unemployment rate?


How many full-time employees work for the City of Nixa?


How many students were enrolled in Nixa Public Schools in Fall of 2022?


Which are the Top 10 employers in Nixa?

RankEmployer NameNumber of Full-Time EmployeesPercentage of Total City Employment
1.Nixa Public Schools82413.73%
3.City of Nixa1522.53%
4.Diversified Plastic1502.50%
5. (tied)Total Highspeed801.33%
5. (tied)Alps Pharmacy801.33%
6.Nixa Hardware781.30%
7.The Castlewoods Senior Living731.22%
8. (tied)Alliance Bus Company701.17%
8. (tied)Nixa Nursing & Rehab701.17%
9.Springfield Marine681.13%
10.Cush Corporation661.10%

How much has Nixa’s population grown over the last 10 years?

10-Year Population Growth

How much new commercial construction in Nixa over the last 10 years?

10-Year New Commercial Construction Permits Issued & Estimated Construction Costs

YearPermits IssuedEstimated Cost of Construction

How much new residential construction in Nixa over the last 10 years?

10-Year New Residential Construction Permits Issued & Estimated Construction Costs

10-Year New Construction Residential Permits & Costs

Council District Map:

Council District Map

The City of Nixa is divided into 3 council districts. Each district elects two council members to represent them. All districts vote for the Mayoral seat.

District 1 is described as being north of Northview and North Streets.

District 3 is described as being west of S. Main Street and south of Rt. 14 (Mt. Vernon St.).

District 2 encompasses areas west of 160 bordered on the north by Northview and on the south by Rt. 14, and east of S. Main St. bordered on the north by North St.

Development Activity in 2022

In 2022, single family residential development occurred in the following areas: Cheyenne Valley, Irish Hills, Forest Heights, Walnut Creek Manor, Meadowbrook, Kelby Creek, and The Estates of Enniskerry at Wicklow. Development activities included subdivision infrastructure development and/or home construction within the subdivision.

Total 2022 single-family home construction permits issued: 199

Total 2022 multi-family construction permits issued: 4 permits for a total of 98 new dwelling units.

Net Position and Fund Classifications

How much money does the city have?

Net Position

Net position is a good indicator of the general financial health of the City. Net position is the difference between the City’s assets and deferred outflows of resources, and liabilities and deferred inflows of resources. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City of Nixa is improving or deteriorating. The City’s net position is the sum of the net position of our Governmental Funds plus the net position of the Enterprise Funds.

10-Year Government-wide Net Position

What’s the difference between Governmental Funds and Enterprise Funds?

Governmental funds get most of their revenue from taxes. Enterprise funds (business-type activities) get their revenue from charges for services. The City of Nixa has three enterprise funds to account for our utility services. Nixa Utilities is a not-for-profit enterprise owned and operated by the city. Service charges for our electric, water and wastewater utilities must cover personnel, operations, debt service, and capital expenses for these departments. The city does not use tax revenue to operate, maintain, or improve our utility systems, rather, our customers cover those costs by paying their utility bills. You can see the differences in revenues and expenses for each of these fund types in the tabs above for Governmental Funds and Enterprise Funds.

5 Classifications of Governmental Fund Balances:

Within Governmental Funds, every dollar is labeled as one of the following five classifications:


This classification includes amounts which cannot be spent either because they are not in spendable form or because they are legally or contractually required to be maintained intact.


This classification includes amounts which can be spent only for specific purposes because of the City Charter, City Code, state, or federal laws or externally imposed conditions by grantors or creditors.


This classification includes amounts which can be used only for specific purposes determined by a formal action by the City Council. Such formal action may be in the form of an ordinance and may only be modified or rescinded by a subsequent formal action.


This classification includes amounts which are intended by the City to be used for a specific purpose but are neither restricted nor committed. Assignments may be made only by the governmental body or official.


This classification represents the residual positive balance within the General Fund, which has not been restricted, committed, or assigned. In funds other than the General Fund, unassigned fund balances are limited to negative residual balances.

Governmental Funds

Governmental Fund Balances

Total Governmental Fund Balances = $14,247,130 (General Fund + Street Fund)

As of Dec. 31, 2022
General Fund
Total General Fund:$10,576,092
Street Fund
Total Street Fund:$3,671,038

Where Does the Money Come From?

Total Revenues:

Governmental Funds: 10-Year Revenue

Understanding Governmental Funds Revenue Sources:

Governmental funds revenue come mostly from taxes. The largest portion of the city’s tax revenue comes from the 1.5% sales and use tax (1.0% general, plus 0.5% transportation), which is what anyone pays when they make certain purchases at businesses inside city limits or when they purchase something online to be delivered to a Nixa address.

All revenue from Nixa’s half-cent sales tax for Streets and all of Nixa’s portion of Missouri motor fuel taxes may only be spent within the street fund.

Nixa collects a real property tax based on the assessed value of real estate property, but Nixa does not collect any personal property tax.

The “franchise tax” is 5% of gross sales of cable TV and natural gas services, because those service providers use the city’s right-of-way to deliver those services.

2022 Governmental Fund Revenue Sources
Revenue Source2022 Actual RevenuePercentage of Revenue
Charges for Services$3,032,22422.2%
Grants & Contributions$811,2875.9%
Impact Fees$168,5601.4%

*Other revenue sources includes the following categories:

  • Investment Earnings: $254,230
  • State of Missouri Project Reimbursement: $214,162
  • Miscellaneous: $80,412
  • Licenses & Permits: $48,715
  • Fines & Forfeitures: $29,007
  • Rents: $1,200

Tax Revenues:

2022 Tax Revenues by Source:

2022 City Tax Revenue by Source
Tax TypeTax Revenues in 2022Percentage of Total Tax Revenue
Sales Tax$5,495,17661.07%
City Use Tax$853,5809.49%
Property Taxes$1,064,68911.83%
Missouri Motor Fuel Tax$928,93010.32%
Franchise Tax (Cable & Gas)$654,2637.27%
Other Taxes$1,4280.02%
Total Tax Revenues:$8,998,066100%

How much of your property tax is for municipal government?

Property Tax Overlapping Districts
Overlapping DistrictsTotal Property Tax: $6.24 (per $100 assessed value)
Nixa Public Schools$4.51
Nixa Fire Protection District$0.69
City of Nixa (real property only, no personal property)$0.30
Christian County Library$0.19
Junior College (OTC)$0.19
Christian County Ambulance District$0.12
Senate Bill 40 Board$0.07
County of Christian$0.05
Senior Citizens (Senior Center)$0.05
Christian County Health Department$0.04
State of Missouri$0.03

How much of the sales tax is for municipal government?

2022 Direct & Overlapping Sales Tax Rates

Taxing DistrictSales Tax Rate as of Dec. 31, 2022
State of Missouri4.225%
City of Nixa1.500% (1.0% General + 0.5% Transportation)
Christian County1.500%
Christian County 9110.250%
Total Rate within Nixa city limits:7.475%

Where Does the Money Go?

10-Year Governmental Funds Expenditure Totals


Understanding Governmental Funds Expenditures by Function:

The City spends governmental funds on different functions divided by department.

Expenditures within each department function include:

  • Personnel
  • Operations
  • Maintenance

Paying our debts and capital expenditures are separate functions.

General Fund Expenditures by Function
Expenditure Category2022 ExpensesPercentage of Total Expenses
Police/Public Safety$4,339,04227.8%
Capital Outlay$3,794,37524.3%
Parks & Recreation$1,560,42510.0%
General Government$1,322,4058.5%
Planning & Development$737,9004.7%
Principal Retirement$303,2761.9%
Interest & Fiscal Agent Fees$55,4260.3%
Storm Water$54,4670.3%
Total Expenses from Governmental Funds in 2022$15,594,992100%

Debt Service:

10-Year Total Outstanding Debt

Understanding the City’s current debt:

In 2022, the City of Nixa paid off one debt issue. The City also issued $3,085,000 in special obligation bonds for the purchase of a water system from a private operation.

Of the 4 remaining debt issues already in existence, 2 are due to mature in 2023, one in 2025 and one in 2026.

The debt per capita at the end of 2022 is $227 which is down from $971 in 2013.

Our total outstanding debt at the end of 2022 was $5,628,824.

Capital Improvement Projects (CIPs):

Capital expenditures are big projects paid for in cash. We try to plan for these 5 years in advance, and budget accordingly so we can afford these large projects using cash rather than taking out additional debt.

Top 5 Governmental Fund CIPs in 2022:

Road Improvements$684,036
Police Shooting Range$668,531
Stormwater Improvements$501,900
McCauley Park Playground Improvements$106,043
Aquatics Slides Improvements$37,932
Enterprise Funds

Enterprise Fund Net Position

10-Year Enterprise Funds Net Position

Where Does the Money Come From?

Revenues by Fund

2022 Enterprise Funds Operating Revenue by Fund
Sewer (Wastewater)$3,751,558

Where Does the Money Go?

Expenses by Fund

Electric Utility Expenses
Operating Expenses$13,910,444
Non-Operating Expenses$0
Transfers Out$1,319,378
Water Utility Expenses
Operating Expenses$2,843,019
Non-Operating Expenses$42,290
Transfers Out$194,594
Sewer (Wastewater) Utility Expenses
Operating Expenses$2,766,927
Non-Operating Expenses$31,021
Transfers Out$152,863

Top 10 Enterprise Fund Capital Projects for 2022

1.Purchase of 2 water systems from a private operation (RDE & Tuscany Hills)$3,000,000.00
2.Electric line relocation SH 14 East$4,604,112.55
3.Tracker to Cheyenne tie line (electric)$397,113.71
4.Truman Water Line$253,387.68
5.South St. Sewer$234,621.00
6.SH 14 water line crossings & replacement$195,711.25
7.Leann St. to Nicholas St. tie line (electric)$131,297.58
8.Biosolids Centrifuge (wastewater)$124,209.60
9.Well House for Well #1$116,331.52
10.South Truman Blvd.$115,251.25