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CITY OF ELK RIVER,MINNESOTA <br /> STATEMENT OF REVENUES,EXPENSES,AND CHANGES IN NET POSITION <br /> PROPRIETARY FUNDS <br /> FOR THE YEAR ENDED DECEMBER 31,2914 <br /> Municipal <br /> Liquor Garbage Sewer Water Electric Total <br /> Sales and cost of sales: <br /> Sales $ 6,823,719 $ - $ - $ - $ - $ 6,823,719 <br /> Cost of sales (4,750,195) - - - - (4,750,195) <br /> Gross profit 2,073,524 - - - - 2,073,524 <br /> Operating revenues: <br /> User charges - 1,290,451 1,689,080 2,103,508 31,756,165 36,839,204 <br /> Delinquency collections - 11,422 2,651 21,557 244,857 280,487 <br /> Other 1,623 2,877 42,410 23,262 (634,337) (564,165) <br /> Total operating revenues 1,623 1,304,750 1,734,141 2,148,327 31,366,685 36,555,526 <br /> Operating expenses: <br /> Personal services 634,571 20,388 464,622 471,983 2,051,979 3,643,543 <br /> Supplies 57,604 3,080 136,169 275,029 172,354 644,236 <br /> Purchased power - - - - 21,994,652 21,994,652 <br /> Other service charges 209,746 1,280,475 460,139 520,007 3,259,076 5,729,443 <br /> Depreciation 124,757 - 977,931 1,083,770 1,914,062 4,100,520 <br /> Total operating expenses 1,026,678 1,303,943 2,038,861 2,350,789 29,392,123 36,112,394 <br /> Operating income(loss) 1,048,469 807 (304,720) (202,462) 1,974,562 2,516,656 <br /> No operating revalues(expenses): <br /> Interest income 105,639 32,394 297,200 23,984 98,442 557,659 <br /> Miscellaneous revenue - - - 142,497 229,532 372,029 <br /> Interest expense - - (102,093) (72,646) (160,274) (335,013) <br /> Bond issuance cats - - (15,375) - (44,850) (60,225) <br /> Gain(loss)on disposal of capital assets - - - (35,884) 29,525 (6,359) <br /> Total nonoperating revenues(expenses) 105,639 32,394 179,732 57,951 152,375 528,091 <br /> Income(las)before contributions and transfers 1,154,108 33,201 (124,988) (144,511) 2,126,937 3,044,747 <br /> Contributions-connection fees - - 560,580 375,329 - 935,909 <br /> Capital contributions from other funds - - 138,196 175,091 - 313,287 <br /> Transfers in - 8,182 - 329,490 - 337,672 <br /> Transfers cot (685,060) (43,150) (118,650) (25,000) (797,835) (1,669,695) <br /> Change in net position 469,048 (1,767) 455,138 710,399 1,329,102 2,961,920 <br /> Net position-beginning 4,777,335 615,475 26,231,045 22,376,137 31,639,951 85,639,943 <br /> Net position-ending $ 5,246,383 S 613,708 $ 26,686,183 $ 23,086,536 ,1_,122_,.69 053 $ 88,601,863 <br /> The notes to the financial statements are an integral part of this statement. <br /> 1418)35 <br />