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<br />CITY OF ELK RIVER, MINNESOTA <br /> <br />TABLE OF CONTENTS ' <br />DECEMBER 31, 2010 <br /> Page No. ' <br />Ice Arena 73 <br />Pinewood Golf Course 74 <br />Landfill 75 <br />Economic Development Authority 76 <br />Nonmajor Debt Service Funds: ' <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds 77 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />Fund Balances - Nonmajor Debt Service Funds 79 ' <br />Nonmajor Capital Projects Funds: <br />Subcombining Balance Sheet - Nonmajor Capital Projects Funds <br />Subcombining Statement of Revenues, Expenditures, and Changes in 81 ' <br />Fund Balances - Nonmajor Capital Projects Funds 83 <br />Statement of Changes in Assets and Liabilities - <br /> <br />Developer Escrow Agency Fund <br />85 ' <br />Component Unit Financial Statements: <br />Housing and Redevelopment Authority: ' <br />Fund Financial Statements: <br />Balance Sheet 86 <br />Reconciliation of the Governmental Fund Balance Sheet ' <br />to the Statement of Net Assets 87 <br />Statement of Revenues, Expenditures, and Change in Fund Balance 88 <br />Reconciliation of the Statement of Revenues, Expenditures, <br /> <br />and Change in Fund Balance of Governmental Fund to the ' <br />Statement of Activities 89 <br />III. STATISTICAL SECTION (UNAUDITED) <br />Net Assets by Component 90 <br />Changes in Net Assets 92 <br />Fund Balances of Governmental Funds 96 <br />Changes is Fund Balances of Governmental Funds 98 <br />Electric Sales 100 <br /> <br />Principal Electric Customers <br />101 ' <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property 102 <br />Property Tax Rates 104 <br />Principal Taxpayers 105 <br /> <br />Property Tax Levies and Collections <br />106 ' <br />Ratios of Outstanding Debt by Type 107 <br />Ratios of General Bonded Debt Outstanding <br />Computation of Direct and Overlapping Debt 109 <br />110 , <br />Legal Debt Margin. Information 111 <br />Pledged-Revenue Coverage 113 <br />Demographic and Economic Statistics 115 ' <br />Principal Employers 116 <br />Full-Time Equivalent Employees by Function 117 <br />Operating Indicators by Function 118 <br /> <br />Capital Asset Statistics by Function <br />119 ' <br /> <br />