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CITY OF ELK RIVER, MINNESOTA <br />TABLE OF CONTENTS <br />FOR THE YEAR ENDED DECEMBER 31, 2014 <br />III. STATISTICAL SECTION (UNAUDITED) <br />Net Position by Component ................................................ ............................... <br />Paee No. <br />Special Revenue Funds: <br />88 <br />Schedules of Revenues, Expenditures, and Changes in <br />92 <br />Fund Balance - Budget and Actual: <br />94 <br />IceArena ............................................................ ............................... <br />71 <br />Pinewood Golf Course ............................................ ............................... <br />72 <br />Landfill.............................................................. ............................... <br />73 <br />Economic Development Authority .............................. ............................... <br />74 <br />Nonmajor Debt Service Funds: <br />101 <br />Subcombining Balance Sheet - Nonmajor Debt Service Funds ... ............................... <br />75 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />103 <br />Fund Balances - Nonmajor Debt Service Funds ................. ............................... <br />76 <br />Nonmajor Capital Projects Funds: <br />106 <br />Subcombining Balance Sheet — Nonmajor Capital Projects Funds .............................. <br />77 <br />Subcombining Statement of Revenues, Expenditures, and Changes in <br />109 <br />Fund Balances — Nonmajor Capital Projects Funds ............. ............................... <br />79 <br />Statement of Changes in Assets and Liabilities - <br />112 <br />Developer Escrow Agency Fund ...................................... ............................... <br />81 <br />Component Unit Financial Statements: <br />114 <br />Housing and Redevelopment Authority: <br />115 <br />Fund Financial Statements: <br />BalanceSheet ...................................................... ............................... <br />82 <br />Reconciliation of the Governmental Fund Balance Sheet <br />to the Statement of Net Position ............................... ............................... <br />83 <br />Statement of Revenues, Expenditures, and Change in Fund Balance ..................... <br />84 <br />Reconciliation of the Statement of Revenues, Expenditures, <br />and Change in Fund Balance of Governmental Fund to the <br />Statement of Activities .......................................... ............................... <br />85 <br />III. STATISTICAL SECTION (UNAUDITED) <br />Net Position by Component ................................................ ............................... <br />86 <br />Changesin Net Position ..................................................... ............................... <br />88 <br />Fund Balances of Governmental Funds ................................... ............................... <br />92 <br />Changes in Fund Balances of Governmental Funds ..................... ............................... <br />94 <br />ElectricSales ................................................................. ............................... <br />96 <br />Principal Electric Customers ............................................... ............................... <br />97 <br />Tax Capacity, Market Value and Estimated Actual Value of Taxable Property ................... <br />98 <br />PropertyTax Rates .......................................................... ............................... <br />100 <br />PrincipalTaxpayers ......................................................... ............................... <br />101 <br />Property Tax Levies and Collections ..................................... ............................... <br />102 <br />Ratios of Outstanding Debt by Type ...................................... ............................... <br />103 <br />Ratios of General Bonded Debt Outstanding ............................ ............................... <br />105 <br />Direct and Overlapping Governmental Activities Debt ................ ............................... <br />106 <br />Legal Debt Margin Information ........................................... ............................... <br />107 <br />Pledged- Revenue Coverage ................................................ ............................... <br />109 <br />Demographic and Economic Statistics ................................... ............................... <br />111 <br />PrincipalEmployers ........................................................ ............................... <br />112 <br />Full -Time Equivalent Employees by Function .......................... ............................... <br />113 <br />Operating Indicators by Function ......................................... ............................... <br />114 <br />Capital Asset Statistics by Function ...................................... ............................... <br />115 <br />