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Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Total for Nonspendable Fund Balance $39,726.00 $35,242.00 $22,417.00 Restricted Fund Balance 878 - Capital Reserve $407,309.00 $391,047.00 $371,843.00 880 - Reserve For Tax Stabilization $96,580.00 $92,724.00 $88,170.00 Total for Restricted Fund Balance $503,889.00 $483,771.00 $460,013.00 Assigned Fund Balance 914 - Assigned Appropriated Fund Balance $560,702.00 $509,330.00 $399,467.00 915 - Assigned Unappropriated Fund Balance $4,411.00 $18,045.00 $103,441.00 Total for Assigned Fund Balance $565,113.00 $527,375.00 $502,908.00 Unassigned Fund Balance 917 - Unassigned Fund Balance $1,024,741.00 $1,505,816.00 $1,954,158.00 Total for Unassigned Fund Balance $1,024,741.00 $1,505,816.00 $1,954,158.00 Total for Fund Balance $2,133,469.00 $2,552,204.00 $2,939,496.00 Total for Liabilities, Deferred Inflows and Fund Balances $2,779,274.00 $3,277,833.00 $3,921,515.00 5 OSC Municipality Code 140308300000