Changes in Net Position – Last Ten Fiscal Years

Changes in Net Position - Last Ten Fiscal Years* December 31, 2021 (Unaudited)

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

Expenses

Governmental Activities General Government $ 6,101,008 6,567,545 5,843,623 5,885,811 6,441,707 6,642,798 7,576,163 7,040,728 7,164,852 7,742,034 Public Safety 22,344,117 21,964,989 22,920,180 27,256,737 30,528,127 27,384,964 30,266,207 30,187,967 26,110,362 23,840,822 Public Works 12,026,911 15,091,414 13,553,093 11,551,606 8,078,874 9,764,874 9,173,584 10,161,059 7,760,350 8,011,808 Interest on Long-Term Debt 384,180 374,511 302,781 285,863 356,799 384,073 363,925 252,590 1,206,369 1,013,033 Total Governmental Activities Expenses 40,856,216 43,998,459 42,619,677 44,980,017 45,405,507 44,176,709 47,379,879 47,642,344 42,241,933 40,607,697

Business-Type Activities Water & Sewer 8,931,336 8,079,364 8,435,463 8,561,248 9,001,632 9,454,554 10,078,594 9,671,845 10,375,028 10,645,623 Refuse Service 874,366 902,811 803,039 702,106 703,565 705,393 868,794 816,849 803,999 908,620 Golf Courses 2,991,170 2,942,747 2,739,077 3,288,882 2,886,404 2,888,873 2,748,035 2,828,168 2,664,715 2,766,546 Total Business-Type Activities Expenses 12,796,872 11,924,922 11,977,579 12,552,236 12,591,601 13,048,820 13,695,423 13,316,862 13,843,742 14,320,789 Total Primary Government Expenses 53,653,088 55,923,381 54,597,256 57,532,253 57,997,108 57,225,529 61,075,302 60,959,206 56,085,675 54,928,486 Program Revenues

Governmental Activities Charges for Services General Government 1,226,552 1,207,504 1,901,996 1,624,134 1,855,506 2,148,760 1,748,555 2,001,018 1,658,024 3,612,362 Public Safety 1,283,956 1,498,819 1,623,171 1,745,580 1,718,647 1,687,759 1,686,390 1,796,065 1,675,331 1,951,101 Public Works 118,547 82,393 88,665 61,194 1,151,594 1,209,784 1,134,383 1,141,998 1,409,408 254,557 Operating Grants/Contributions 1,178,442 1,161,509 1,285,396 1,229,028 1,281,732 1,271,602 1,309,324 1,664,537 3,781,784 3,157,451 Capital Grants/Contributions - - - - - 1,478,015 - 254,814 2,002,648 1,642,292 Total Governmental Activities Program Revenues 3,807,497 3,950,225 4,899,228 4,659,936 6,007,479 7,795,920 5,878,652 6,858,432 10,527,195 10,617,763

Business-Type Activities Charges for Services Water & Sewer 7,464,870 8,692,812 9,076,261 9,495,691 10,304,638 11,060,938 10,832,782 10,663,766 14,589,445 15,909,163 Refuse Service 1,050,386 1,040,878 1,044,442 1,039,876 1,135,748 970,268 1,053,759 1,058,282 1,148,303 1,122,716 Golf Courses 2,221,714 1,178,368 2,257,494 2,335,928 2,240,868 2,201,460 2,042,747 2,039,584 2,469,642 2,843,203 Operating Grants/Contributions - 1,072,499 - - - - - - - Capital Grants/Contributions - - - - 94,326 - 250,622 350,000 341,254 Total Business-Type Activities Program Revenues 10,736,970 11,984,557 12,378,197 12,871,495 13,775,580 14,232,666 14,179,910 14,111,632 18,548,644 19,875,082 Total Primary Government Program Revenues 14,544,467 15,934,782 17,277,425 17,531,431 19,783,059 22,028,586 20,058,562 20,970,064 29,075,839 30,492,845

2013 2014 2015 2016 2017 2018 2019 2020 2021

Net (Expense) Revenue

Governmental Activities $ (37,048,719) (40,048,234) (37,720,449) (40,320,081) (39,398,028) (36,380,789) (41,501,227) (40,783,912) (31,714,738) (29,989,934)

Business-Type Activities (2,059,902) 59,635 400,618 319,259 1,183,979 1,183,846 484,487 794,770 4,704,902 5,554,293

Total Primary Government Net (Expense) Revenue (39,108,621) (39,988,599) (37,319,831) (40,000,822) (38,214,049) (35,196,943) (41,016,740) (39,989,142) (27,009,836) (24,435,641) General Revenues and Other Changes in Net Position

Governmental Activities Taxes Property 14,330,407 14,504,750 14,554,564 14,742,622 15,034,583 15,510,127 15,980,771 16,321,876 17,035,362 16,970,657 Sales and Home Rule 7,570,915 7,803,749 8,455,972 9,274,777 9,095,471 9,229,254 10,159,866 9,945,744 9,829,765 16,013,177 Income and Use 5,462,111 4,737,656 4,104,736 5,409,875 4,994,426 4,843,251 5,221,827 5,852,397 6,422,488 7,259,195 Telecommunications 2,200,809 1,943,811 1,679,653 1,644,309 1,513,254 1,586,128 1,761,326 1,304,425 906,071 716,737 Utility 2,510,242 2,629,997 2,819,427 2,643,642 2,659,554 2,532,662 2,805,912 2,763,471 2,643,697 2,662,956 Property Transfer 459,036 760,164 790,819 904,311 1,115,360 1,256,919 969,039 1,024,769 989,118 1,601,370 Other 1,070,409 1,052,788 1,113,831 1,092,554 1,110,503 1,019,807 1,087,497 1,340,564 987,097 1,268,677 Investment Earnings 132,436 54,522 107,765 25,061 65,600 153,816 292,340 807,330 305,366 (33,773) Miscellaneous 1,239,906 1,506,994 1,636,721 1,458,118 1,596,806 1,409,537 1,884,579 2,694,331 1,176,737 2,210,580 Transfers 635,500 951,111 1,070,724 749,027 1,062,190 958,315 53,715 1,186,788 (1,629,358) (1,955,738) Gain on sales of assets - - 488 1,601 1,385 8,758 - - - Total Governmental Activities General Revenues 35,611,771 35,945,542 36,334,700 37,945,897 38,249,132 38,508,574 40,216,872 43,241,695 38,666,343 46,713,838

Business-Type Activities Investment Earnings 27,087 12,455 18,820 10,112 14,159 492,132 359,371 487,333 472,703 394,698 Miscellaneous 1,259 - 520,521 5,737 249,946 393,328 242,058 274,269 36,204 417,516 Transfers (635,500) (951,111) (1,070,724) (749,027) (1,062,190) (958,315) (53,715) (1,186,788) 1,629,358 1,955,738 Total Business-Type Activities General Revenues (607,154) (938,656) (531,383) (733,178) (798,085) (72,855) 547,714 (425,186) 2,138,265 2,767,952 Total Primary Government General Revenues 35,004,617 35,006,886 35,803,317 37,212,719 37,451,047 38,435,719 40,764,586 42,816,509 40,804,608 49,481,790 Changes in Net Position

Governmental Activities (1,436,948) (4,102,692) (1,385,749) (2,374,184) (1,148,896) 2,127,785 (1,284,355) 2,457,783 6,951,605 16,723,904

Business-Type Activities (2,667,056) (879,021) (130,765) (413,919) 385,894 1,110,991 1,032,201 369,584 6,843,167 8,322,245 Total Primary Government Changes in Net Position (4,104,004) (4,981,713) (1,516,514) (2,788,103) (763,002) 3,238,776 (252,154) 2,827,367 13,794,772 25,046,149

* Accrual Basis of Accounting

Data Source: Audited Financial Statements 2012