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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 |
| 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 | - | - | - | - | - | - |
| General Revenues: | ||||||
| Property Taxes | 52,694,896 | 44,674,086 | - | - | 52,694,896 | 44,674,086 |
| Per Capita Taxes | 365,891 | 363,909 | - | - | 365,891 | 363,909 |
| Hotel Taxes | 3,234,638 | 3,128,583 | - | - | 3,234,638 | 3,128,583 |
| Unrestricted Investment | ||||||
| Earnings/(Loss) | 2,992,972 | 3,528,547 | 542 | 909 | 2,993,514 | 3,529,456 |
| Gain on Sale of Asset | - | - | - | - | - | - |
| Project Support Income | - | - | - | - | - | - |
| Support Income | - | - | - | - | - | - |
| Transfers | - | - | - | - | - | - |
| Transfer of Capital Assets and | - | - | ||||
| Long Term Liabilities | - | - | - | - | - | - |
| Swap Proceeds | - | - | - | - | - | - |
| Miscellaneous | 1,638,396 | 1,206,226 | - | - | 1,638,396 | 1,206,226 |
| 90,108,017 | 81,909,727 | 269,696 | 2,170,709 | 90,377,713 | 84,080,436 | |
| Expenses: | ||||||
| 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 |
| Public Safety | 27,803,631 | 26,672,387 | - | - | 27,803,631 | 26,672,387 |
| Public Works | 826,112 | 492,653 | - | - | 826,112 | 492,653 |
| Human Services | 13,602,901 | 12,543,792 | - | - | 13,602,901 | 12,543,792 |
| Culture and Recreation | 3,666,138 | 3,371,844 | - | - | 3,666,138 | 3,371,844 |
| Conservation and Development | 7,562,000 | 2,642,765 | - | - | 7,562,000 | 2,642,765 |
| Debt Service | 2,148,933 | 2,291,746 | - | - | 2,148,933 | 2,291,746 |
| Adams County IDA | - | - | 234,976 | 2,232,452 | 234,976 | 2,232,452 |
| 87,505,839 | 76,989,006 | 234,976 | 2,232,452 | 87,740,815 | 79,221,458 | |
| Change in Net Position | 2,602,178 | 4,920,721 | 34,720 | (61,743) | 2,636,898 | 4,858,978 |
| Net Position-Beginning | 87,658,043 | 82,737,322 | (410,449) | (348,706) | 87,247,594 | 82,388,616 |
| Net Position-End of the Year | $ 90,260,221 | $ 87,658,043 | $ (375,729) | $ (410,449) | $ 89,884,492 | $ 87,247,594 |