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Formerly <br />Major Fund Governmental <br />Nonmajor Total Activities <br />Parking Enterprise Enterprise Internal <br />Fund Funds Funds Service Funds <br />OPERATING REVENUES: <br />Charges for services 1,858,653$ 116,106,462$ 45,307,380$ <br />Total operating revenues 1,858,653 116,106,462 45,307,380 <br />OPERATING EXPENSES: <br />Employee services 2,404,377 18,818,455 13,906,292 <br />Maintenance 179,367 3,749,846 1,378,344 <br />Water purchases - 23,981,349 - <br />Utilities 224,041 1,765,589 96,332 <br />Contractual services 1,113,920 4,798,152 2,813,826 <br />Supplies and services 655,385 50,710,818 15,401,259 <br />Depreciation and amortization 935,654 7,632,762 2,127,464 <br />Insurance and claims 26,573 1,304,020 11,625,723 <br />Total operating expenses 5,539,317 112,760,991 47,349,240 <br /> <br />OPERATING INCOME (LOSS)(3,680,664) 3,345,471 (2,041,860) <br />NONOPERATING REVENUES (EXPENSES): <br />Gain (loss) on sale of capital assets - - 105,406 <br />Property taxes 463,927 463,927 - <br />Grant revenue 1,517 676,882 - <br />Investment income 1,134,223 10,921,074 4,180,873 <br />Interest expense (40,215) (1,347,582) (1,559) <br />Increase (decrease) in investment in Sewer Authority - 804,554 - <br />Other income (expense) - (709,860) - <br />Total nonoperating revenues (expenses)1,559,452 10,808,995 4,284,720 <br />INCOME (LOSS) BEFORE CAPITAL <br />CONTRIBUTIONS AND TRANSFERS (2,121,212) 14,154,466 2,242,860 <br />CAPITAL CONTRIBUTIONS AND TRANSFERS <br />Capital contributions - 2,308,425 - <br />Transfers in 2,380,817 3,825,113 3,000 <br />Transfers out - (747,151) (2,000,000) <br />Total capital contributions and transfers 2,380,817 5,386,387 (1,997,000) <br />Changes in net position 259,605 19,540,853 245,860 <br />NET POSITION: <br />Beginning of year, as previously reported 37,389,698 (410,611) 381,384,321 42,226,783 <br />Adjustments (37,389,698) 37,322,781 (215,988) (179,917) <br />Beginning of year, as restated (Note 19)- 36,912,170 381,168,333 42,046,866 <br />End of year -$ 37,171,775$ 400,709,186$ 42,292,726$ <br />City of Redwood City <br />Statement of Revenues, Expenses, and Changes in Net Position (Continued) <br />Proprietary Funds <br />For the Year Ended June 30, 2025 <br />See accompanying Notes to the Basic Financial Statements. <br />45 <br />7.C. - Page 77 of 269 <br />96