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<br />158 <br />2015 2016 2017 2018 <br />Net (Expenses) Revenues <br />Governmental activities (14,271,809)$ (18,824,183)$ (16,283,655)$ (16,683,803)$ <br />Business-type activities 5,514,305 4,245,040 3,896,198 5,439,427 <br />Total primary government (8,757,504)$ (14,579,143)$ (12,387,457)$ (11,244,376)$ <br />General Revenues and Other <br /> Changes in Net Position <br />Governmental activities <br />Taxes <br />Property taxes 10,931,945$ 11,136,310$ 11,645,328$ 12,192,911$ <br />Sales taxes - - - - <br />Other taxes 1,513,621 1,552,499 1,543,086 1,591,663 <br />Unrestricted grants and contributions 1,642,098 1,820,248 1,720,932 1,754,373 <br />Unrestricted investment earnings 512,193 311,469 498,235 430,642 <br />Miscellaneous 2,796,041 29,695 116,012 - <br />Capital contributions (11,188,695) - - - <br />Gain on sale of capital assets - - - - <br />Transfers 297,362 1,791,690 1,971,250 2,063,638 <br />Total governmental activities expenses 6,504,565 16,641,911 17,494,843 18,033,227 <br />Business-type activities <br />Unrestricted investment earnings 259,494 167,849 231,599 467,294 <br />Miscellaneous 8,899 331,973 17,500 2,462 <br />Capital contributions 11,188,695 - - - <br />Gain on sale of capital assets - - - - <br />Transfers (297,362) (1,791,690) (1,971,250) (2,063,638) <br />Total business-type activities expenses 11,159,726 (1,291,868) (1,722,151) (1,593,882) <br />Total primary government 17,664,291$ 15,350,043$ 15,772,692$ 16,439,345$ <br />Change in Net Position <br />Governmental activities (7,767,244)$ (2,182,272)$ 1,211,188$ 1,349,424$ <br />Business-type activities 16,674,031 2,953,172 2,174,047 3,845,545 <br />Total primary government 8,906,787$ 770,900$ 3,385,235$ 5,194,969$ <br />Fiscal Year <br />City of Elk River <br />Statistical Section (Unaudited) <br />Changes in Net Position (Continued) <br />Last Ten Fiscal Years <br />(Accrual Basis of Accounting) <br /> <br />Page 348 of 637