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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 />BUDGETWater <br />AMORTIZATION OF DEBT DISCOU (554)(4,988)(554)(4,988)(4,988)0 0(6,651)0 <br />2,495 23,978 23,978 2,712 25,8110 (7)Total For Interest Expense:31,466 (1,833) <br /> Other Operating Expense <br />LOSS ON DISPOSITION OF PROP (C 0 0016,0000 (100)016,000 0 <br />LOSS ON DISPOSITION OF PROP (N 0 000(16,271)0 00(16,271) <br />DAM MAINTENANCE EXPENSE 0 177003880 1190211 <br />PENSION EXPENSE 0 00000 044,000 0 <br />INTEREST EXPENSE - METER DEP 60 78551562467(17)(41)750 (318) <br />51 (15,415)16,562 60 962(193)(1,701)Total For Other Operating Expense:60,750 (16,378) <br /> Customer Accounts Expense <br />METER READING EXPENSE 617 3,7465245,2494,602 (12)237,000 856 <br />MISC CUSTOMER ACCOUNTS EXP 8,410 67,9479,661 73,50072,537 (1)798,000 4,590 <br />BAD DEBT EXPENSE & RECOVER 0 1901870(100)(100)250 (19) <br />10,186 77,140 78,937 9,028 71,712(2)8Total For Customer Accounts Expense:105,250 5,427 <br /> Administrative Expense <br />SALARIES OFFICE & COMMISSION 22,981 194,60125,162 216,000219,421 2 13288,000 24,820 <br />TEMPORARY STAFFING 0 007490(100)01,000 0 <br />OFFICE SUPPLIES 1,584 14,8074,252 22,50023,511 4 5930,000 8,703 <br />ELECTRIC & WATER CONSUMPTI 620 5,2516055,2494,787 (9)(9)7,000 (463) <br />BANK FEES 51 522545245281 17005 <br />LEGAL FEES 785 3,8779,261 3,75020,277 441 4235,000 16,400 <br />AUDITING FEES 410 4,0364305,0244,416 (12)96,700 379 <br />INSURANCE 3,555 31,5073,502 33,00031,410 (5)044,000 (96) <br />UTILITY SHARE - DEFERRED COM 899 16,33985318,07416,904 (6)324,100 565 <br />UTILITY SHARE - MEDICAL/DENT 15,545 158,80317,345 208,074179,084 (14)13269,977 20,280 <br />UTILITY SHARE - PERA 4,903 44,0736,120 51,37450,780 (1)1568,500 6,707 <br />UTILITY SHARE - FICA 4,734 43,5705,920 49,50050,381 2 1666,000 6,811 <br />EMPLOYEE SICK PAY 2,641 22,7043,287 26,25037,678 44 6635,000 14,973 <br />EMPLOYEE HOLIDAY PAY 3,126 19,0963,554 24,22223,154 (4)2141,525 4,058 <br />EMPLOYEE VACATION & PTO PA 4,041 47,4944,723 51,27254,193 6 1466,000 6,699 <br />UPMIC DISTRIBUTION 6,274 16,0274,436 13,87512,941 (7)(19)18,500 (3,085) <br />WELLHEAD PROTECTION 0 001,5300 (100)02,000 0 <br />LONGEVITY PAY 0 7304252,1302,130 0 1922,130 1,400 <br />CONSULTING FEES 1,456 10,5213,059 43,04939,136 (9)27257,400 28,614 <br />TELEPHONE 13 5,2437175,6256,210 10 187,500 96679