Delaware County, Indiana
Statement of Activities
Year Ended December 31, 2025
| Program Revenues | Net (Expense) Revenue and Changes in Net Position |
||||
|---|---|---|---|---|---|
| Charges for Services |
Operating Grants and |
Primary Government | |||
| Functions/Programs | Expenses | Contributions | Governmental Activities |
Business-Type Activities |
|
| Primary Government | |||||
| Governmental activities: | |||||
| General government | $25,987,602 |
$2,493,941 |
$2,491,717 |
$(21,001,944) |
$- |
| Public safety | 27,205,060 | 4,591,849 | 23,295,366 | 682,155 | - |
| Highways and streets | 9,404,477 | - | 8,006,439 | (1,398,038) | - |
| Economic development | 7,539,894 | - | - | (7,539,894) | - |
| Health and welfare | 6,345,461 | 639,835 | 6,460,937 | 755,311 | - |
| Culture and recreation | 412,394 | 177,977 | - | (234,417) | - |
| Interest on long-term debt | 2,288,376 | - | - | (2,288,376) | - |
| Total primary government | 79,183,264 | 7,903,602 | 40,254,459 | (31,025,203) | - |
| Business-Type Activities | |||||
| Stormwater Utility | 276,508 | 224,463 | - | - | (52,045) |
| Total business-type activities | $276,508 |
$224,463 |
$- |
- | (52,045) |
| General Revenues | |||||
| Taxes: | |||||
| Property taxes | 33,327,921 | - | |||
| Income taxes | 7,051,201 | - | |||
| Local shared revenue | 135,806 | - | |||
| Unrestricted investment earnings | 3,233,613 | - | |||
| Other: | |||||
| Miscellaneous | 4,175,279 | - | |||
| Total general revenues | 47,923,820 | - | |||
| Change in net position | 16,898,617 | (52,045) | |||
| Net Position, Beginning | 84,376,846 | 184,565 | |||
| Net Position, Ending | $101,275,463 |
$132,520 |
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