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2008 2009 2010 2011 <br />Net (expense) revenue <br />Governmental activities (3,220,832)$ (2,886,595)$ (2,211,120)$ (2,202,796)$ <br />Business-type activities 37,908 329,580 562,042 1,120,350 <br />Total primary government (3,182,924)$ (2,557,015)$ (1,649,078)$ (1,082,446)$ <br />General revenues and other changes in <br /> net position <br />Governmental activities <br />Taxes <br />Property taxes 2,727,372$ 2,860,820$ 2,836,982$ 2,920,078$ <br />Tax increment collections 506,808 540,408 566,725 342,109 <br />Franchise taxes 60,520 104,148 85,131 90,123 <br />Unrestricted investment earnings 433,894 275,500 231,340 307,769 <br />Gain on sale of capital assets – – – 46,712 <br />Transfers – 132,500 143,000 143,000 <br />Total governmental activities 3,728,594 3,913,376 3,863,178 3,849,791 <br />Business-type activities <br />Unrestricted investment earnings 72,307 55,106 53,455 81,256 <br />Transfers – (132,500) (143,000) (143,000) <br />Total business-type activities 72,307 (77,394) (89,545) (61,744) <br />Total primary government 3,800,901$ 3,835,982$ 3,773,633$ 3,788,047$ <br />Change in net position <br />Governmental activities 507,762$ 1,026,781$ 1,652,058$ 1,646,995$ <br />Business-type activities 110,215 252,186 472,497 1,058,606 <br />Total primary government 617,977$ 1,278,967$ 2,124,555$ 2,705,601$ <br />Fiscal Year <br />CITY OF ARDEN HILLS <br />Changes in Net Position <br />Last Ten Fiscal Years (continued) <br />(Accrual Basis of Accounting) <br />-71-