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CITY OF MOUNDS VIEW <br /> Statement of Activities <br /> Year Ended December 31,2025 <br /> Program Revenues <br /> Operating Capital <br /> Charges for Grants and Grants and <br /> Functions/Programs Expenses Services Contributions Contributions <br /> Primary government <br /> Governmental activities <br /> General government $ 1,813,913 $ 330,730 $ — $ 3,500 <br /> Public safety 5,079,126 68,001 578,102 — <br /> Streets and highways 2,888,786 155,729 185,750 689,473 <br /> Sanitation 38,574 — 37,723 — <br /> Culture and recreation 2,483,435 673,267 25,000 95,500 <br /> Economic development 2,574,322 352,866 190,312 — <br /> Interest and fiscal charges 122,902 — — — <br /> Total governmental activities 15,001,058 1,580,593 1,016,887 788,473 <br /> Business-type activities <br /> Water 1,556,915 1,650,092 239,099 — <br /> Sewer 1,989,131 2,263,354 (405) — <br /> Storm water 557,245 504,758 (269) — <br /> Street light 121,903 125,887 <br /> Total business-type activities 4,225,194 4,544,091 238,425 — <br /> Total government $ 19,226,252 $ 6,124,684 $ 1,255,312 $ 788,473 <br /> General revenues <br /> Taxes <br /> Property <br /> Tax increment <br /> Franchise <br /> Lodging <br /> General grants and contributions <br /> Gain on sale of capital assets <br /> Investment earnings <br /> Transfers <br /> Total general revenues and transfers <br /> Change in net position <br /> Net position—beginning <br /> Net position—ending <br /> See notes to basic financial statements -17- <br />