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MARY C <br />POSITIO <br />Net position <br />Governmental activities <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />Total governmental activities <br />Business -type activities <br />Net investment in capital assets <br />Unrestricted <br />Total business -type activities <br />Total net position <br />As of December 31, <br />2023 2022 <br />$ 28,247,394 <br />2,103,290 <br />10,499,248 <br />40,849,932 <br />18,887,277 <br />6,079,346 <br />24,966,623 <br />$ 65,816,555 <br />$ 28,318,503 <br />1,641,206 <br />10,0241011 <br />39,983,720 <br />18,960,842 <br />4,679,804 <br />23,640,646 <br />$ 63,624,366 <br />Change <br />$ (71,109) <br />462,084 <br />475,237 <br />866,212 <br />(73,565) <br />1,399,542 <br />1,325,977 <br />$ 2,192,189 <br />IR <br />