ADAMS COUNTY, PENNSYLVANIA
MANAGEMENT'S DISCUSSION AND ANALYSIS
DECEMBER 31, 2025
Page 22
The table below summarizes the changes in net position for the County for the period ended December 31, 2025, and 2024.
County of Adams Changes in Net Position
| Governmental Activities | Business-Type Activities | Total |
| 2025 | 2024 | 2025 | 2024 | 2025 | 2024 |
|---|
| Program Revenues: | | | | | | |
|---|
| Charges for Services | $ 8,089,572 | $ 9,545,914 | $ 10,384 | $ 20,857 | $ 8,099,956 | $ 9,566,771 |
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| Operating Grants and Contributions | 21,091,652 | 19,462,462 | 258,770 | 2,148,943 | 21,350,422 | 21,611,405 |
|---|
| Capital Grants and Contributions | - | - | - | - | - | - |
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| General Revenues: | | | | | | |
|---|
| Property Taxes | 52,694,896 | 44,674,086 | - | - | 52,694,896 | 44,674,086 |
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| Per Capita Taxes | 365,891 | 363,909 | - | - | 365,891 | 363,909 |
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| Hotel Taxes | 3,234,638 | 3,128,583 | - | - | 3,234,638 | 3,128,583 |
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| Unrestricted Investment | | | | | | |
|---|
| Earnings/(Loss) | 2,992,972 | 3,528,547 | 542 | 909 | 2,993,514 | 3,529,456 |
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| Gain on Sale of Asset | - | - | - | - | - | - |
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| Project Support Income | - | - | - | - | - | - |
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| Support Income | - | - | - | - | - | - |
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| Transfers | - | - | - | - | - | - |
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| Transfer of Capital Assets and | | | | | - | - |
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| Long Term Liabilities | - | - | - | - | - | - |
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| Swap Proceeds | - | - | - | - | - | - |
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| Miscellaneous | 1,638,396 | 1,206,226 | - | - | 1,638,396 | 1,206,226 |
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| 90,108,017 | 81,909,727 | 269,696 | 2,170,709 | 90,377,713 | 84,080,436 |
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| Expenses: | | | | | | |
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| General Government-Administrative | 13,452,286 | 10,754,198 | - | - | 13,452,286 | 10,754,198 |
|---|
| General Government- Judicial | 18,443,838 | 18,219,621 | - | - | 18,443,838 | 18,219,621 |
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| Public Safety | 27,803,631 | 26,672,387 | - | - | 27,803,631 | 26,672,387 |
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| Public Works | 826,112 | 492,653 | - | - | 826,112 | 492,653 |
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| Human Services | 13,602,901 | 12,543,792 | - | - | 13,602,901 | 12,543,792 |
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| Culture and Recreation | 3,666,138 | 3,371,844 | - | - | 3,666,138 | 3,371,844 |
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| Conservation and Development | 7,562,000 | 2,642,765 | - | - | 7,562,000 | 2,642,765 |
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| Debt Service | 2,148,933 | 2,291,746 | - | - | 2,148,933 | 2,291,746 |
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| Adams County IDA | - | - | 234,976 | 2,232,452 | 234,976 | 2,232,452 |
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| 87,505,839 | 76,989,006 | 234,976 | 2,232,452 | 87,740,815 | 79,221,458 |
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| Change in Net Position | 2,602,178 | 4,920,721 | 34,720 | (61,743) | 2,636,898 | 4,858,978 |
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| Net Position-Beginning | 87,658,043 | 82,737,322 | (410,449) | (348,706) | 87,247,594 | 82,388,616 |
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| Net Position-End of the Year | $ 90,260,221 | $ 87,658,043 | $ (375,729) | $ (410,449) | $ 89,884,492 | $ 87,247,594 |
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