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2011 2012 2013 2014 <br />Net (expense) revenue <br />Governmental activities (2,202,796)$ (3,614,198)$ (3,807,283)$ (1,912,101)$ <br />Business-type activities 1,120,350 649,542 1,006,059 918,978 <br />Total primary government (1,082,446)$ (2,964,656)$ (2,801,224)$ (993,123)$ <br />General revenues and other changes in <br /> net position <br />Governmental activities <br />Taxes <br />Property taxes 2,920,078$ 3,095,488$ 3,094,036$ 3,182,331$ <br />Tax increment collections 342,109 431,060 466,280 565,422 <br />Franchise taxes 90,123 94,532 96,820 103,711 <br />Unrestricted grants and contributions – – – – <br />Unrestricted investment earnings 307,769 218,519 (168,071) 450,261 <br />Gain on sale of capital assets 46,712 – – – <br />Transfers 143,000 143,000 230,765 230,765 <br />Total governmental activities 3,849,791 3,982,599 3,719,830 4,532,490 <br />Business-type activities <br />Investment earnings 81,256 47,388 (24,361) 54,360 <br />Transfers (143,000) (143,000) (230,765) (230,765) <br />Total business-type activities (61,744) (95,612) (255,126) (176,405) <br />Total primary government 3,788,047$ 3,886,987$ 3,464,704$ 4,356,085$ <br />Change in net position <br />Governmental activities 1,646,995$ 368,401$ (87,453)$ 2,620,389$ <br />Business-type activities 1,058,606 553,930 750,933 742,573 <br />Total primary government 2,705,601$ 922,331$ 663,480$ 3,362,962$ <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 />-72-