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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 />2014 2015 2016 2017 <br />Net (expense) revenue: <br />Governmental activities ($6,756,096) ($6,594,817)$257,114 ($7,827,034) <br />Business-type activities (155,298)(41,996)1,251,042 417,141 <br />Total primary government <br />net (expense) revenue (6,911,394)(6,636,813)1,508,156 (7,409,893) <br />General revenues and other changes in net position: <br />Governmental activities: <br />Taxes: <br />Property taxes $6,030,558 $5,893,900 $6,160,156 $6,577,570 <br />Tax increment collections 1,131,896 1,121,627 1,455,090 1,530,093 <br />Grants and contributions 461,964 516,015 530,110 535,422 <br />Unrestricted investment earnings 189,441 146,023 254,396 234,572 <br />Other 104,113 172,913 1,207,375 407,269 <br />Gain on sale of capital assets 33,204 7,653 7,151 34,775 <br />Transfers (17,982)(6,053,216)1,956,838 (7,986,616) <br />Total governmental activities 7,933,194 1,804,915 11,571,116 1,333,085 <br />Business-type activities: <br />Unrestricted investment earnings 111,512 86,407 31,097 21,812 <br />Grants and contributions - - - - <br />Other 61,444 88,664 64,805 72,713 <br />Transfers 17,982 6,053,216 (1,956,838)7,986,616 <br />Total business-type activities 190,938 6,228,287 (1,860,936)8,081,141 <br />Total primary government $8,124,132 $8,033,202 $9,710,180 $9,414,226 <br />Change in net position: <br />Governmental activities $1,177,098 ($4,789,902)$11,828,230 ($6,493,949) <br />Business-type activities 35,640 6,186,291 (609,894)8,498,282 <br />Total primary government $1,212,738 $1,396,389 $11,218,336 $2,004,333 <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 />146