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ELK RIVER MUNICIPAL UTILITIES <br />ELK RIVER, MINNESOTA <br />STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION <br />FOR PERIOD ENDING JUNE 2025 <br />2025 <br />2025 <br />2025 <br />2025 <br />YTD <br />ANNUAL <br />2025 YTD <br />2024 <br />2024 <br />YTD <br />2024 v. 2025 <br />Electric <br />DUNE <br />YTD <br />BUDGET <br />BUDGET <br />Bud Var% <br />DUNE <br />YTD <br />VARIANCE <br />Actual Var% <br />ELECTRIC MAPPING <br />14,450 <br />81,627 <br />77,500 <br />155,000 <br />5 <br />4,040 <br />92,814 <br />(11,186) <br />(12) <br />FIBER MAPPING <br />0 <br />0 <br />7,500 <br />15,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />MTCE OF OH SECONDARY <br />3,217 <br />15,450 <br />11,500 <br />23,000 <br />34 <br />1,857 <br />9,163 <br />6,286 <br />69 <br />MTCE OF URD SECONDARY <br />9,765 <br />40,660 <br />37,500 <br />75,000 <br />8 <br />3,140 <br />22,810 <br />17,850 <br />78 <br />TRANSPORTATION EXPENSE <br />22,042 <br />159,430 <br />162,499 <br />325,000 <br />(2) <br />29,372 <br />170,107 <br />(10,677) <br />(6) <br />Total For Maintenance Expense: <br />125,647 <br />925,055 <br />1,142,250 <br />2,144,500 <br />(19) <br />153,321 <br />1,024,027 <br />(98,972) <br />(10) <br />Depreciation & Amortization <br />DEPRECIATION <br />232,353 <br />1,392,292 <br />1,335,707 <br />2,671,415 <br />4 <br />219,423 <br />1,317,006 <br />75,285 <br />6 <br />AMORTIZATION <br />55,677 <br />334,067 <br />334,068 <br />668,136 <br />0 <br />55,677 <br />334,067 <br />0 <br />0 <br />Total For Depreciation & Amortization: <br />288,031 <br />1,726,359 <br />1,669,775 <br />3,339,551 <br />3 <br />275,101 <br />1,651,074 <br />75,285 <br />5 <br />Interest Expense <br />INTEREST EXPENSE -BONDS <br />66,971 <br />403,103 <br />403,103 <br />794,932 <br />0 <br />70,163 <br />422,215 <br />(19,112) <br />(5) <br />AMORTIZATION OF DEBT DISCOU <br />(4,988) <br />(29,931) <br />(29,931) <br />(59,863) <br />0 <br />(4,988) <br />(29,931) <br />0 <br />0 <br />Total For Interest Expense: <br />61,982 <br />373,172 <br />373,171 <br />735,069 <br />0 <br />65,174 <br />392,284 <br />(19,112) <br />(5) <br />Other Operating Expense <br />EV CHARGING EXPENSE <br />107 <br />1,055 <br />700 <br />1,400 <br />51 <br />218 <br />1,324 <br />(268) <br />(20) <br />LOSS ON DISPOSITION OF PROP (C <br />0 <br />18,258 <br />0 <br />160,000 <br />0 <br />0 <br />4,105 <br />14,152 <br />345 <br />OTHER DONATIONS <br />105 <br />322 <br />1,000 <br />2,000 <br />(68) <br />0 <br />0 <br />322 <br />0 <br />PENSION EXPENSE <br />0 <br />0 <br />0 <br />259,000 <br />0 <br />0 <br />0 <br />0 <br />0 <br />INTEREST EXPENSE - METER DEP <br />4,144 <br />24,714 <br />30,000 <br />60,000 <br />(18) <br />4,801 <br />28,494 <br />(3,779) <br />(13) <br />Total For Other Operating Expense: <br />4,357 <br />44,351 <br />31,700 <br />482,400 <br />40 <br />5,020 <br />33,924 <br />10,427 <br />31 <br />Customer Accounts Expense <br />METER READING EXPENSE <br />3,158 <br />17,968 <br />17,500 <br />35,000 <br />3 <br />4,461 <br />20,712 <br />(2,743) <br />(13) <br />DISCONNECURECONNECT EXPEN <br />88 <br />249 <br />4,999 <br />10,000 <br />(95) <br />1,463 <br />6,589 <br />(6,339) <br />(96) <br />MISC CUSTOMER ACCOUNTS EXP <br />29,730 <br />181,674 <br />199,999 <br />400,000 <br />(9) <br />29,708 <br />171,973 <br />9,701 <br />6 <br />BAD DEBT EXPENSE & RECOVER <br />230 <br />4,829 <br />12,499 <br />25,000 <br />(61) <br />254 <br />6,569 <br />(1,740) <br />(26) <br />Total For Customer Accounts Expense: <br />33,208 <br />204,722 <br />234,999 <br />470,000 <br />(13) <br />35,888 <br />205,845 <br />(1,123) <br />(1) <br />Administrative Expense <br />SALARIES OFFICE & COMMISSION <br />76,550 <br />482,772 <br />542,500 <br />1,085,000 <br />(11) <br />65,984 <br />441,120 <br />41,651 <br />9 <br />TEMPORARY STAFFING <br />0 <br />0 <br />1,999 <br />4,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />OFFICE SUPPLIES <br />16,309 <br />50,656 <br />67,500 <br />135,000 <br />(25) <br />13,551 <br />47,906 <br />2,749 <br />6 <br />ELECTRIC & WATER CONSUMPTI <br />2,214 <br />11,687 <br />16,000 <br />32,000 <br />(27) <br />2,429 <br />13,009 <br />(1,322) <br />(10) <br />BANK FEES <br />204 <br />1,348 <br />1,500 <br />3,000 <br />(10) <br />206 <br />1,295 <br />52 <br />4 <br />LEGAL FEES <br />1,376 <br />7,771 <br />15,000 <br />30,000 <br />(48) <br />2,631 <br />7,467 <br />303 <br />4 <br />AUDITING FEES <br />1,720 <br />10,320 <br />10,320 <br />20,640 <br />0 <br />1,640 <br />9,040 <br />1,280 <br />14 <br />78 <br />