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Statement 2 <br />Operating Capital <br />Grants and Grants and Governmental Business-Type <br />Contributions Contributions Activities Activities Total <br />$15,065 $ - ($2,403,307) $ - ($2,403,307) <br />696,381 - (4,199,478) - (4,199,478) <br />289,213 2,800,604 (1,713,288) - (1,713,288) <br />11,435 - (2,970,863) - (2,970,863) <br />107,355 - (128,021) - (128,021) <br /> - - (884,336) - (884,336) <br /> - - (562,248) - (562,248) <br />1,119,449 2,800,604 (12,861,541) - (12,861,541) <br /> - 2,694,636 - 1,520,598 1,520,598 <br /> - 2,573,920 - 2,178,680 2,178,680 <br /> - - - 234,591 234,591 <br />0 5,268,556 0 3,933,869 3,933,869 <br />$1,119,449 $8,069,160 (12,861,541) 3,933,869 (8,927,672) <br />General revenues: <br /> General property taxes 11,829,124 - 11,829,124 <br /> Tax increment 793,264 - 793,264 <br /> Grants and contributions not <br /> restricted to specific programs 2,117,908 - 2,117,908 <br /> Unrestricted investment earnings (1,139,063) (645,918) (1,784,981) <br /> Gain on disposal of capital assets 66,852 - 66,852 <br />Transfers (1,142,554) 1,142,554 - <br /> Total general revenues and transfers 12,525,531 496,636 13,022,167 <br />Change in net position (336,010) 4,430,505 4,094,495 <br />Net position - January 1, as previously reported 74,852,362 59,991,618 134,843,980 <br />Change in reporting entity - See Note 18 55,157 (55,157) - <br />Net position - January 1, as restated 74,907,519 59,936,461 134,843,980 <br />Net position - December 31 $74,571,509 $64,366,966 $138,938,475 <br />Program Revenues <br />Net (Expense) Revenue and <br />Changes in Net Position <br />Primary Government <br />The accompanying notes are an integral part of these financial statements. <br />35