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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 SEPTEMBER 2025 <br />2025 <br />SEPTEMBER <br />2024 <br />SEPTEMBER <br />2025 <br />YTD <br />2024 <br />YTD <br />2025 <br /> YTD <br />BUDGET <br />2025 YTD <br />Bud Var% <br />2024 v. 2025 <br />Actual Var% <br /> YTD <br />VARIANCE <br />2025 <br /> ANNUAL <br />BUDGETElectric <br />LEGAL FEES 4,729 19,8483,824 22,50012,688 (44)(36)30,000 (7,160) <br />AUDITING FEES 1,640 13,9601,720 15,48015,480 0 1120,640 1,520 <br />INSURANCE 15,385 138,96010,584 146,250120,914 (17)(13)195,000 (18,046) <br />UTILITY SHARE - DEFERRED COM 5,669 97,9555,044 96,37498,781 2 1128,500 825 <br />UTILITY SHARE - MEDICAL/DENT 62,660 667,81062,820 735,779702,848 (4)5942,322 35,037 <br />UTILITY SHARE - PERA 24,285 228,82927,137 241,125248,086 3 8321,500 19,257 <br />UTILITY SHARE - FICA 24,020 223,69426,993 236,625245,195 4 10315,500 21,501 <br />EMPLOYEE SICK PAY 11,395 122,92215,026 153,000209,413 37 70204,000 86,490 <br />EMPLOYEE HOLIDAY PAY 14,812 103,76415,953 113,225110,556 (2)7194,100 6,791 <br />EMPLOYEE VACATION & PTO PA 22,829 260,48625,388 251,909283,533 13 9325,000 23,047 <br />UPMIC DISTRIBUTION 31,639 75,43519,218 64,50059,534 (8)(21)86,000 (15,900) <br />LONGEVITY PAY 0 2,9201,700 9,9459,945 0 2419,945 7,025 <br />CONSULTING FEES 6,643 40,3076,070 179,25074,656 (58)85239,000 34,348 <br />TELEPHONE (455)22,8782,810 28,50025,463 (11)1138,000 2,585 <br />ADVERTISING 663 9,6401,127 15,00010,680 (29)1120,000 1,040 <br />DUES & SUBSCRIPTIONS - FEES 10,952 92,88215,152 114,006106,311 (7)14152,009 13,429 <br />SCHOOLS & MEETINGS 24,744 155,65226,403 215,000147,240 (32)(5)292,333 (8,411) <br />MTCE OF GENERAL PLANT & OFFI 845 7,6058658,2507,785 (6)211,000 180 <br />366,966 3,333,284 3,590,970 348,211 3,041,216(7)10Total For Administrative Expense:4,783,849 292,067 <br /> General Expense <br />CIP REBATES - RESIDENTIAL 7,139 65,82417,929 68,06874,538 10 1390,758 8,713 <br />CIP REBATES - COMMERCIAL 54,327 98,271083,99979,762 (5)(19)112,000 (18,509) <br />CIP - ADMINISTRATION 10,611 143,08510,654 137,223134,620 (2)(6)182,965 (8,464) <br />CIP - MARKETING 2,956 38,9793,653 38,42638,947 1 051,235 (31) <br />CIP - LABOR 8,554 74,2928,942 100,36679,161 (21)7133,822 4,868 <br />CIP REBATES - LOW INCOME 0 3,468014,0400 (100)(100)18,720 (3,468) <br />CIP - LOW INCOME LABOR 711 6,9808607,4997,456 (1)710,000 475 <br />ENVIRONMENTAL COMPLIANCE 3,294 25,3583,024 26,25024,237 (8)(4)35,000 (1,121) <br />MISC GENERAL EXPENSE 610 2,720663,975230 (94)(92)5,300 (2,490) <br />45,131 438,954 479,849 88,205 458,982(9)(4)Total For General Expense:639,800 (20,028) <br /> Total Expenses(before Operating Transfers) <br />3,793,077 31,508,4854,121,819 33,771,75533,320,068 (1)644,133,298 1,811,583 <br />Operating Transfer <br /> Operating Transfer/Other Funds <br />TRANSFER TO CITY ELK RIVER R 155,642 1,163,132160,269 1,239,4151,254,761 1 81,643,429 91,62875