2025 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, 2025

Business-Type Activities - Enterprise Funds

Solid Waste

Water

Stormwater Management

Coliseum

Management

Resources

Operating Revenues: Charges for Current Services Other Operating Revenues Total Operating Revenues

$ 163,379,795 2,012,724 165,392,519

$ 12,689,953

$ 40,108,137

$ 16,744,671

23,868

4,416,572 44,524,709

548,863

12,713,821

17,293,534

Operating Expenses: Personal Services

24,571,223 11,315,068 60,255,010 36,032,643 132,173,944

4,556,467 2,464,867 4,457,621 2,015,415 13,494,370

12,234,357

2,411,488 1,060,670 21,406,373

Fringe Benefits

536,263

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

33,564,318

36,775 526,838

6,688,831 53,023,769

25,442,144

Operating Income (Loss)

33,218,575

(780,549)

(8,499,060)

(8,148,610)

Nonoperating Revenues (Expenses): Investment Income Net Increase (Decrease) in the Fair Value of Investments

6,677,030

622,283

999,492

302,638

1,525,215 8,202,245

186,660 808,943

383,074 1,382,566

94,347 396,985

Total Investment Income

Miscellaneous Nonoperating Revenue

20,400

7,996,692

Property Tax Motor Vehicle Tax

Subsidy Income - Federal and State Capital Grants and Contributions Donations and Contributions

2,024,565 (1,435,177)

Interest Expense Inventory Gain (Loss)

(16,978,183)

(16)

(4,875) 1,400

9,211

(1,905) (5,264)

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

(33,503) (33,265)

(2,750)

Total Nonoperating Revenues (Expenses)

(8,813,095)

801,758

9,965,896

393,510

Income (Loss) Before Contributions and Transfers

24,405,480

21,209

1,466,836

(7,755,100)

Capital Contributions

3,764,728

637

Transfers In Transfers Out

434,851

3,900,575

1,930,537

Change in Net Position

28,605,059

21,209

5,368,048

(5,824,563)

Net Position - July 1

689,166,197

66,912,987

110,180,111

(32,236,044)

Restatement for Error Correction

(8,719,316)

132,489 17,480

Restatement for Implementation of New Accounting Standard

138,972

25,396

16,278

Net Position - July 1, restated

680,585,853

66,938,383

110,330,080

(32,219,766)

Net Position - June 30

$ 709,190,912

$ 66,959,592

$ 115,698,128

$ (38,044,329)

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