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2012 2013 2014 2015 <br />Net (expense) revenue <br />Governmental activities (3,614,198)$ (3,807,283)$ (1,912,101)$ (404,885)$ <br />Business-type activities 649,542 1,006,059 918,978 870,486 <br />Total primary government (2,964,656)$ (2,801,224)$ (993,123)$ 465,601$ <br />General revenues and other changes in <br /> net position <br />Governmental activities <br />General property taxes 3,095,488$ 3,094,036$ 3,182,331$ 3,191,426$ <br />Tax increments 431,060 466,280 565,422 697,898 <br />Franchise taxes 94,532 96,820 103,711 72,837 <br />Unrestricted grants and contributions – – – – <br />Unrestricted investment earnings (charges)218,519 (168,071) 450,261 245,540 <br />Gain on sale of capital assets – – – – <br />Transfers 143,000 230,765 230,765 230,765 <br />Total governmental activities 3,982,599 3,719,830 4,532,490 4,438,466 <br />Business-type activities <br />Unrestricted investment earnings (charges)47,388 (24,361) 54,360 35,857 <br />Transfers (143,000) (230,765) (230,765) (230,765) <br />Total business-type activities (95,612) (255,126) (176,405) (194,908) <br />Total primary government 3,886,987$ 3,464,704$ 4,356,085$ 4,243,558$ <br />Change in net position <br />Governmental activities 368,401$ (87,453)$ 2,620,389$ 4,033,581$ <br />Business-type activities 553,930 750,933 742,573 675,578 <br />Total primary government 922,331$ 663,480$ 3,362,962$ 4,709,159$ <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-