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Elk River Municipal Utilities <br />Elk River, Minnesota <br />Statement of Revenues, Expenses and Changes in Net Position <br />For the Year Ended December 31, 2023 <br />Operating Revenues <br />Charges for services <br />Substation credit <br />Connection maintenance <br />Customer penalties <br />Total Operating Revenues <br />Operating Expenses <br />Purchased power <br />Production <br />Distribution <br />Depreciation <br />Customer accounts <br />General and administrative <br />Total Operating Expenses <br />Operating Income (Loss) <br />Nonoperating Revenues (Expenses) <br />Interest income (loss) <br />Miscellaneous revenue <br />Interest expense and other <br />Gain/(Loss) on sale of capital assets <br />Total Nonoperating Revenues (Expenses) <br />Income (Loss) before Contributions and Transfers <br />Capital Contributions - <br />Connection Fees <br />Contribution from Customers <br />Transfers from Other City Funds <br />Transfers to Other City Funds <br />Total Contributions and Transfers <br />Change in Net Position <br />Net Position, January 1 <br />Net Position, December 31 <br />Electric <br />Water <br />Total <br />$ 43,986,269 <br />$ 3,305,148 <br />$ 47,291,417 <br />4,800 <br />- <br />4,800 <br />151,296 <br />55,733 <br />207,029 <br />308,374 <br />23,118 <br />331,492 <br />44,450,739 <br />3,383,999 <br />47,834,738 <br />31,232,788 <br />- <br />31,232,788 <br />315,057 <br />667,881 <br />982,938 <br />2,224,113 <br />321,566 <br />2,545,679 <br />31177,120 <br />1,174,752 <br />4,351,872 <br />687,117 <br />88,640 <br />775,757 <br />4,421,557 <br />943,138 <br />5,364,695 <br />42,057,752 <br />3,195,977 <br />45,253,729 <br />2,392,987 <br />188,022 <br />2,581,009 <br />158,310 <br />57,360 <br />215,670 <br />928,553 <br />418,451 <br />1,347,004 <br />(811,210) <br />(36,444) <br />(847,654) <br />59,556 <br />2,940 <br />62,496 <br />335,209 <br />442,307 <br />777,516 <br />2,728,196 <br />630,329 <br />3,358,525 <br />- <br />253,341 <br />253,341 <br />489,452 <br />- <br />489,452 <br />- <br />1,348,943 <br />1,348,943 <br />(1,620,378) <br />- <br />(1,620,378) <br />(1,130,926) <br />1,602,284 <br />471,358 <br />1,597,270 <br />2,232,613 <br />3,829,883 <br />46,983,961 <br />30,887,404 <br />77,871,365 <br />$ 48,581,231 $ 33,120,017 $ 81,701,248 <br />The notes to the financial statements are an integral part of this statement. <br />25 <br />90 <br />