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CITY OF ST. ANTHONY, MINNESOTA <br />CHANGES IN NET POSITION <br />Last Ten Fiscal Years <br />(Accrual Basis of Accounting) <br />2006 2007 2008 2009 <br />Net (expense) revenue: <br />Governmental activities ($7,091,452) ($9,402,701) ($4,570,842) ($7,086,587) <br />Business-type activities 304,828 577,568 351,025 262,493 <br />Total primary government <br />net (expense) revenue (6,786,624) (8,825,133) (4,219,817) (6,824,094) <br />General revenues and other changes in net position: <br />Governmental activities: <br />Taxes: <br />Property taxes $3,668,503 $3,968,436 $4,118,365 $4,442,708 <br />Tax increment collections 851,309 1,477,929 1,753,559 1,952,704 <br />Grants and contributions 94,470 159,741 88,291 20,918 <br />Unrestricted investment earnings 514,440 698,345 403,426 208,761 <br />Other 96,837 77,745 36,365 16,103 <br />Gain on sale of capital assets 8,730 - - 3,981 <br />Transfers 485,000 580,356 (1,514,827) 319,871 <br />Total governmental activities 5,719,289 6,962,552 4,885,179 6,965,046 <br />Business-type activities: <br />Unrestricted investment earnings 78,638 74,764 18,985 6,833 <br />Other 12,490 18,303 17,089 10,353 <br />Transfers (485,000) (580,356) 1,514,827 (319,871) <br />Total business-type activities (393,872) (487,289) 1,550,901 (302,685) <br />Total primary government $5,325,417 $6,475,263 $6,436,080 $6,662,361 <br />Change in net position: <br />Governmental activities ($1,372,163) ($2,440,149) $314,337 ($121,541) <br />Business-type activities (89,044) 90,279 1,901,926 (40,192) <br />Total primary government ($1,461,207) ($2,349,870) $2,216,263 ($161,733) <br />(1) In 2011 the Water Filtration and Purification fund was reclassified to the Water and Sewer Proprietary Fund. <br />(2) In 2013, services to other cities were reclassified to public safety expense. <br />Note: GASB 65 was implemented in 2013. Governmental activity expenses were restated for 2012 <br /> to reflect the expensing of bond issuance costs in the year of issuance. Expenses for years prior to 2012 were not restated. <br />Note: GASB 68 was implemented for 2015. Expenses for years prior to 2015 were not restated. <br />Note: The City closed the Stormwater Improvement Capital Project Fund during 2015 and transferred the majority <br /> of the net position to the Stormwater Utility Fund. <br />Note: The City closed the Water Filtration and Purification Fund during 2016 and transferred the majority of the net position <br /> to governmental activities. <br />Fiscal Year <br />152