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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 OCTOBER 2025 <br />2025 <br />OCTOBER <br />2024 <br />OCTOBER <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 9,456 29,30593225,00013,621 (46)(54)30,000 (15,684) <br />AUDITING FEES 1,640 15,6001,720 17,20017,200 0 1020,640 1,600 <br />INSURANCE 21,533 160,49310,087 162,500131,001 (19)(18)195,000 (29,491) <br />UTILITY SHARE - DEFERRED COM 5,009 102,9654,699 107,083103,480 (3)1128,500 515 <br />UTILITY SHARE - MEDICAL/DENT 48,302 716,11362,539 804,627765,387 (5)7942,322 49,274 <br />UTILITY SHARE - PERA 28,534 257,36328,534 267,916276,621 3 7321,500 19,257 <br />UTILITY SHARE - FICA 27,470 251,16427,525 262,916272,721 4 9315,500 21,556 <br />EMPLOYEE SICK PAY 13,717 136,64018,556 170,000227,969 34 67204,000 91,329 <br />EMPLOYEE HOLIDAY PAY 0 103,7640113,225110,556 (2)7194,100 6,791 <br />EMPLOYEE VACATION & PTO PA 22,901 283,38726,328 276,272309,862 12 9325,000 26,474 <br />UPMIC DISTRIBUTION 0 75,435064,50059,534 (8)(21)86,000 (15,900) <br />LONGEVITY PAY 2,025 4,94509,9459,945 0 1019,945 5,000 <br />CONSULTING FEES 0 40,3073,904 199,16678,560 (61)95239,000 38,253 <br />TELEPHONE 2,929 25,8072,834 31,66628,298 (11)1038,000 2,490 <br />ADVERTISING 775 10,41587516,66611,555 (31)1120,000 1,140 <br />DUES & SUBSCRIPTIONS - FEES 9,822 102,70411,216 126,674117,527 (7)14152,009 14,823 <br />SCHOOLS & MEETINGS 21,970 177,62219,388 253,000166,628 (34)(6)292,333 (10,993) <br />MTCE OF GENERAL PLANT & OFFI 845 8,4508659,1668,650 (6)211,000 200 <br />326,878 3,660,162 3,966,694 319,382 3,360,599(8)9Total For Administrative Expense:4,783,849 299,563 <br /> General Expense <br />CIP REBATES - RESIDENTIAL 7,574 73,39811,640 75,63186,178 14 1790,758 12,780 <br />CIP REBATES - COMMERCIAL 0 98,27119,724 93,33399,486 7 1112,000 1,214 <br />CIP - ADMINISTRATION 10,177 153,26318,669 152,470153,290 1 0182,965 27 <br />CIP - MARKETING 5,840 44,8202,148 42,69541,096 (4)(8)51,235 (3,723) <br />CIP - LABOR 9,136 83,4289,733 111,51888,894 (20)7133,822 5,465 <br />CIP REBATES - LOW INCOME 0 3,4681,578 15,6001,578 (90)(54)18,720 (1,889) <br />CIP - LOW INCOME LABOR 817 7,7979468,3338,402 1 810,000 604 <br />ENVIRONMENTAL COMPLIANCE 2,044 27,4032,924 29,16627,162 (7)(1)35,000 (241) <br />MISC GENERAL EXPENSE 714 3,434(90)4,416139 (97)(96)5,300 (3,294) <br />67,275 506,229 533,166 36,303 495,286(5)2Total For General Expense:639,800 10,943 <br /> Total Expenses(before Operating Transfers) <br />3,178,186 34,686,6713,377,832 37,243,26336,697,900 (1)644,133,298 2,011,229 <br />Operating Transfer <br /> Operating Transfer/Other Funds <br />TRANSFER TO CITY ELK RIVER R 139,507 1,302,639162,213 1,392,3651,416,974 2 91,643,429 114,334138