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Statement 2 <br />Net (Expense) Revenue and <br />Program Revenues <br />Changes in Net Position <br />Operating Capital <br />Primary Government <br />Grants and Grants and <br />Governmental <br />Business -Type <br />Contributions Contributions <br />Activities <br />Activities <br />Total <br />$77,695 $ - <br />($3,622,858) <br />$ - <br />($3,622,858) <br />748,715 - <br />(4,807,375) <br />- <br />(4,807,375) <br />454,402 8,609,291 <br />2,994,616 <br />- <br />2,994,616 <br />15,325 - <br />(1,430,434) <br />- <br />(1,430,434) <br />96,482 - <br />(635,719) <br />- <br />(635,719) <br />88,284 - <br />(198,987) <br />- <br />(198,987) <br />- - <br />(410,330) <br />- <br />(410,330) <br />1,480,903 8,609,291 <br />(8,111,087) <br />- <br />(8,111,087) <br />7,589 911,151 <br />- <br />860,675 <br />860,675 <br />- 1,208,076 <br />- <br />405,431 <br />405,431 <br />- - <br />- <br />149,897 <br />149,897 <br />7,589 2,119,227 <br />- <br />1,416,003 <br />1,416,003 <br />$1,488,492 $10,728,518 <br />(8,111,087) <br />1,416,003 <br />(6,695,084) <br />General revenues: <br />General property taxes <br />14,158,781 <br />- <br />14,158,781 <br />Other taxes <br />196,911 <br />- <br />196,911 <br />Tax increment <br />1,002,712 <br />- <br />1,002,712 <br />Grants and contributions not <br />restricted to specific programs <br />2,364 <br />- <br />2,364 <br />Unrestricted investment earnings <br />1,517,537 <br />603,782 <br />2,121,319 <br />Gain on disposal of capital assets <br />143,601 <br />- <br />143,601 <br />Transfers <br />(3,927,730) <br />3,927,730 <br />- <br />Total general revenues and transfers <br />13,094,176 <br />4,531,512 <br />17,625,688 <br />Change in net position <br />4,983,089 <br />5,947,515 <br />10,930,604 <br />Net position - January 1 <br />78,824,240 <br />65,494,759 <br />144,318,999 <br />Net position - December 31 <br />$83,807,329 <br />$71,442,274 <br />$155,249,603 <br />The accompanying notes are an integral part of these financial statements. <br />35 <br />