2024 Annual Comprehensive Report

-27 Exhibit A-10 Page 1 of 2

Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds For the Fiscal Year Ended June 30, 2024

Business-Type Activities - Enterprise Funds

Solid Waste

Water

Stormwater Management

Coliseum

Management

Resources

Operating Revenues: Charges for Current Services Other Operating Revenues State and Federal Grants

$ 150,920,389

$ 10,132,483

$ 76,008,417

$ 14,167,483

1,849,236

58,156

2,734,726

274,207

Total Operating Revenues

152,769,625

10,190,639

78,743,143

14,441,690

Operating Expenses: Personal Services

22,518,301 10,061,840 67,992,390 33,760,046 134,332,577

4,184,284 2,012,734 5,298,571 1,957,271 13,452,860

14,086,440 4,564,706 59,905,208 6,483,365 85,039,719

2,284,174 1,029,436 18,386,870

Fringe Benefits

Maintenance and Operations Claims and Expenses Depreciation/Amortization Total Operating Expenses

46,257 484,023

22,230,760

Operating Income (Loss)

18,437,048

(3,262,221)

(6,296,576)

(7,789,070)

Nonoperating Revenues (Expenses): Investment Income Net Increase (Decrease) in the Fair Value of Investments Miscellaneous Nonoperating Revenue Property Tax Motor Vehicle Tax Capital Grants and Contributions Donations and Contributions Total Investment Income

4,711,996

524,827

1,167,797

279,228

2,983,031 7,695,027

490,755 1,015,582

688,267 1,856,064

375,248 654,476

498

1,681,520 (1,461,348)

Interest Expense Inventory Gain (Loss)

(11,368,903)

(209)

(7,091) 9,963 62,050

(17,171) (4,081)

28

Gain (Loss) on Disposal of Capital Assets Miscellaneous Nonoperating Expense

(1,022,531) (4,717,161)

(2,749)

Total Nonoperating Revenues (Expenses)

1,015,373

2,073,515

719,398

Income (Loss) Before Contributions and Transfers

13,719,887

(2,246,848)

(4,223,061)

(7,069,672)

Capital Contributions

2,264,656

27,218

Transfers In Transfers Out

4,324,932

7,300,000

1,930,537

Change in Net Position

20,309,475

(2,246,848)

3,104,157

(5,139,135)

Net Position - July 1

668,856,722

69,159,835

107,075,954

(27,096,909)

Net Position - June 30

$ 689,166,197

$ 66,912,987

$ 110,180,111

$ (32,236,044)

The notes to the financial statements are an integral part of this statement.