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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 2025 <br />2025 <br />2025 <br />YTD <br />ANNUAL <br />2025 YTD <br />2024 <br />2024 <br />YTD <br />2024 v. 2025 <br />Water <br />DUNE <br />YTD <br />BUDGET <br />BUDGET <br />Bud Var% <br />DUNE <br />YTD <br />VARIANCE <br />Actual Var% <br />AMORTIZATION OF DEBT DISCOU <br />(554) <br />(3,325) <br />(3,325) <br />(6,651) <br />0 <br />(554) <br />(3,325) <br />0 <br />0 <br />Total For Interest Expense: <br />2,712 <br />16,274 <br />16,274 <br />31,466 <br />0 <br />2,912 <br />17,474 <br />(1,200) <br />(7) <br />Other Operating Expense <br />LOSS ON DISPOSITION OF PROP (C <br />0 <br />0 <br />16,000 <br />16,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />LOSS ON DISPOSITION OF PROP (N <br />0 <br />(16,271) <br />0 <br />0 <br />0 <br />0 <br />0 <br />(16,271) <br />0 <br />DAM MAINTENANCE EXPENSE <br />154 <br />184 <br />0 <br />0 <br />0 <br />158 <br />177 <br />7 <br />5 <br />PENSION EXPENSE <br />0 <br />0 <br />0 <br />44,000 <br />0 <br />0 <br />0 <br />0 <br />0 <br />INTEREST EXPENSE - METER DEP <br />51 <br />312 <br />375 <br />750 <br />(17) <br />60 <br />604 <br />(292) <br />(48) <br />Total For Other Operating Expense: <br />206 <br />(15,774) <br />16,375 <br />60,750 <br />(196) <br />218 <br />781 <br />(16,556) <br />(2,117) <br />Customer Accounts Expense <br />METER READING EXPENSE <br />569 <br />3,368 <br />3,499 <br />7,000 <br />(4) <br />610 <br />1,845 <br />1,523 <br />83 <br />MISC CUSTOMER ACCOUNTS EXP <br />7,464 <br />46,093 <br />49,000 <br />98,000 <br />(6) <br />7,666 <br />44,383 <br />1,709 <br />4 <br />BAD DEBT EXPENSE & RECOVER <br />0 <br />0 <br />124 <br />250 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />Total For Customer Accounts Expense: <br />8,033 <br />49,462 <br />52,624 <br />105,250 <br />(6) <br />8,277 <br />46,229 <br />3,232 <br />7 <br />Administrative Expense <br />SALARIES OFFICE & COMMISSION <br />22,394 <br />146,750 <br />144,000 <br />288,000 <br />2 <br />19,396 <br />128,814 <br />17,935 <br />14 <br />TEMPORARY STAFFING <br />0 <br />0 <br />499 <br />1,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />OFFICE SUPPLIES <br />3,459 <br />12,061 <br />15,000 <br />30,000 <br />(20) <br />3,074 <br />10,384 <br />1,677 <br />16 <br />ELECTRIC & WATER CONSUMPTI <br />553 <br />2,923 <br />3,499 <br />7,000 <br />(16) <br />607 <br />3,253 <br />(330) <br />(10) <br />BANK FEES <br />50 <br />342 <br />349 <br />700 <br />(2) <br />51 <br />336 <br />6 <br />2 <br />LEGAL FEES <br />344 <br />10,743 <br />2,500 <br />5,000 <br />330 <br />657 <br />1,837 <br />8,905 <br />484 <br />AUDITING FEES <br />430 <br />3,126 <br />3,349 <br />6,700 <br />(7) <br />410 <br />2,806 <br />319 <br />11 <br />INSURANCE <br />3,480 <br />20,903 <br />22,000 <br />44,000 <br />(5) <br />3,460 <br />20,842 <br />61 <br />0 <br />UTILITY SHARE - DEFERRED COM <br />1,293 <br />13,282 <br />12,049 <br />24,100 <br />10 <br />1,340 <br />12,625 <br />656 <br />5 <br />UTILITY SHARE - MEDICAL/DENT <br />17,442 <br />127,075 <br />146,171 <br />269,977 <br />(13) <br />14,704 <br />113,468 <br />13,606 <br />12 <br />UTILITY SHARE - PERA <br />5,323 <br />32,966 <br />34,249 <br />68,500 <br />(4) <br />4,323 <br />29,514 <br />3,452 <br />12 <br />UTILITY SHARE - FICA <br />5,412 <br />32,417 <br />33,000 <br />66,000 <br />(2) <br />4,416 <br />28,985 <br />3,431 <br />12 <br />EMPLOYEE SICK PAY <br />2,984 <br />22,665 <br />17,500 <br />35,000 <br />30 <br />1,604 <br />12,460 <br />10,205 <br />82 <br />EMPLOYEE HOLIDAY PAY <br />3,283 <br />16,122 <br />17,302 <br />41,525 <br />(7) <br />2,876 <br />13,153 <br />2,969 <br />23 <br />EMPLOYEE VACATION & PTO PA <br />4,738 <br />36,026 <br />36,545 <br />66,000 <br />(1) <br />4,015 <br />31,066 <br />4,960 <br />16 <br />UPMICDISTRI13UTION <br />4,862 <br />8,505 <br />9,250 <br />18,500 <br />(8) <br />3,918 <br />9,752 <br />(1,247) <br />(13) <br />WELLHEAD PROTECTION <br />0 <br />0 <br />1,020 <br />2,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />LONGEVITY PAY <br />0 <br />155 <br />156 <br />2,130 <br />(1) <br />0 <br />420 <br />(265) <br />(63) <br />CONSULTING FEES <br />2,634 <br />29,056 <br />28,699 <br />57,400 <br />1 <br />0 <br />7,996 <br />21,060 <br />263 <br />TELEPHONE <br />717 <br />4,056 <br />3,750 <br />7,500 <br />8 <br />644 <br />4,069 <br />(13) <br />0 <br />83 <br />