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2021 Proprietary Year end Funds SS AFFIDAVIT OF PUBLICATION STATE OF MINNESOTA )ss COUNTY OF HENNEPIN Debra Schwalba being duly sworn on an oath, states or affirms that he/she is the Publisher's Designated Agent of the newspa- per(s)known as: SS Mtka_Excelsior_Eden Prairie with the known office of issue being located in the county of: HENNEPIN with additional circulation in the counties of: HENNEPIN and has full knowledge of the facts stated below: (A)The newspaper has complied with all of the requirements constituting qualifica- tion as a qualified newspaper as provided by Minn.Stat.§331A.02. (B)This Public Notice was printed and pub- lished in said newspaper(s) once each week, for 1 successive week(s); the first insertion being on 06/30/2022 and the last insertion being on 06/30/2022. MORTGAGE FORECLOSURE NOTICES Pursuant to Minnesota Stat. §580.033 relating to the publication of mortgage foreclosure notices: The newspaper,complies with the conditions described in §580.033, subd. 1, clause (1) or(2). If the newspaper's known office of issue is located in a county adjoining the county where the mortgaged premises or some part of the mortgaged premises described in the notice are located, a substantial portion of the newspaper's circulation is in the latter county. By:S. ) —\ Designated Agent Subscribed and sworn to or affirmed before me on 06/30/2022 by Debra Schwalba. Notary Public DARLENE MARIE MACPHERSON *r ' NOTARY PJ UC-MINNESOTA 1 T" My Commbeion Expires Jan 31;2024 Rate Information: (1)Lowest classified rate paid by commercial users for comparable space: $68.50 per column inch Ad ID 1238736 CITY OF SHOREWOOD,MINNESOTA Income(Loss)Before Contributions STATEMENT OF NET POSITION and Transfers (131,299) (296,701) 245,401 (18,251) (200,850)) PROPRIETARY FUNDS Capital Contributions 177,500 15,462 - - 192,962 DECEMBER31,2021 Capital Contributions From Other Funds 331,857 - 90,820 - 422,677 Business-tvoeActivdies-Enterorise Funds Transfers Out (12.500) (12.5001 - (25.0001 Stormwater Change in Net Position 365,558 (293,739) 336,221 (18,251) 389,789 Management Nonmajor Net Position,January 1 7.377.164 4,218.336 4.225.549 359.983 16.180.032 Water Sewer Utility Recycling Totals Net Position,December 31 $7,742,722 $3,924,597 $4,561,770 $340,732 $16,569,821 Assets Current Assets The notes to the financial statements are an Integral part of this statement. Cash and temporary investments $ 209,320 $1,651,805 $2,193,800 $312,083 $4,367,008 CITY OF SHOREWOOD,MINNESOTA Cash with fiscal agent 280,000 - - - 280,000 STATEMENT OF CASH FLOWS Receivables PROPRIETARY FUNDS Accrued interest 685 3,807 5,412 573 10,477 FOR THE YEAR ENDED DECEMBER 31,2021 Accounts 139,902 336,362 127,595 45,473 649,332 Special assessments 10,309 29,160 10,120 4,402 53,991 Business-tvoe Activities-Enterprise Funds Leases 161,133 161,133 Stormwater Management Nonmajor Prepaid Items 2,680 2,680 2,680 2,680 10,720 Water Sewer Utility Recycling Totals Due from other funds - 307.088 - - 307.088 Cash Flows from Operating Activities Total Current Assets 804.029 2.330,902 2.339.607 365,211 5.839.749 Receipts from customers and users $713,531 $1,136,063 $437,848 $189,929 $2,477,371 Noncurrent Assets Other receipts related to operations 10,610 4,335 48,860 21 63,826 Payments to suppliers,contractors Special assessments revievable 320,186 - - - 320,186 and other governments (371,051) (1,149,093) (70,034) (188,468) (1,778,646) Advances to other funds 1,015,044 - - - 1,015,044 Payments to employees 1274,7821 (234.4601 (75.3841 (19,4041 (604 0301 Capital assets Net Cash Provided(Used) Land - - 1,322,989 - 1,322,989 by Operating Activities 78.308 (243.1551 341.290 (17,922) 158.521 Construction in progress 1,691,768 461,978 2,624,813 - 4,778,559 Cash Rows from Machinery and equipment 383,540 471,566 - - 855,106 Noncapital Financing Activities Infrastructure 12,409,680 9,456,864 2,869,751 - 24,736,295 Transfers out (12,500) (12,500) - - (25,000) Less accumulated Lease receivable paid 157,973 - - - 157,973 depreciation (6.808.3621 (8.141.9691 (715.3211 - (15.665,6521 Increase/decrease in due to other 307,088 (307,088) - - - Net Capital Assets 7.676.626 2.248.439 6.102232 - 16,027.297 funds Total Noncurrent Assets 9.011.856 2.248,439 6.102.232 - 17.362.527 Net Cash Provided(Used)by - Total Assets 9,815.685 4.579.341 8,441.839 365.211 23,202.276 Noncapital Financing Activities 452.561 (319.5881 - - 132.973 Deferred Outflows of Resources Cash Flows from Capital Deferred pension resources 94.405 81.188 28.556 6,991 209.140 and Related Financing Activities Liabilities Connection fees received 177,500 15,462 - - 192,962 Current Liabilities Acquisition of capital assets (936,858) (325,756) (1,764,185) - (3,026,799) Accounts and contracts payable 11,640 119,771 32,600 14,283 178,924 Bond proceeds,net of issuance 550,831 44,550 438,556 1,033,937 Accrued salaries payable 7,812 7,055 2,114 458 17,439 costs Due to other governments 8,916 10,348 - - 19,264 Principal paid on revenue bonds (275,000) - - - (275,000) Due to other funds 307,088 - - - 307,088 Interest paid on revenue bonds (18.3691 (4.013) (37,4691 - (59.8511 Accrued interest payable 9,168 2,060 19,373 - 30,601 Net Cash Provided(Used)by (501,896). (269,757) (1,363,898 - (2,134,751) Bonds payable-current 291.963 5,614 52.423 - 350.000 Capital and Related Total Current Liabilities 636,587 144.848 106,510 14.741 902,686 Financing Activities Noncurrent Liabilities Cash Flows from Investing Activities Bonds payable 1,305,812 397,710 3,736,478 - 5,440,000 Interest received on investments 84291 3.878 5.515 585 94.269 Net Pension liability 117.661 100.929 33.388 8.767 260.745 Net Increase(Decrease)in Total Noncurrent Liabilities 1.423.473 498.639 3.769.866 8.767 5.700,745 Cash and Cash Equivalents 113,264 (828,622) (1,016,293) (17,337) (1,748,988) Total Liabilities 2.060.060 643.487 3.876.376 23.508 6,603.541 Cash and Cash Equivalents,January 1 376.056 2,480,427 $3.210,093 329.420 6.395.996 Deferred Inflows of Resources Cash and Cash Equivalent, Deferred pension resources 107.508 92.445 30.249 7.962 238.164 December 31 $489.3204 $1.651.805 $2,193,800 $312,083 $4.647.008 Net Position Reconciliation of Cash and Cash Net investment in capital assets 6,396,120 2,143,029 3,999,947 - 12,539,096 Equivalents to the Statement Unrestricted 1.346.602 1.781.568 561.823 340,732 4,030.725 of Net Position Total Net Position $7.742.722 $3,924,597 $4.561,770 $340,732 $16,569,821 Cash and temporary investments $209,320 $1,651,805 $2,193,800 $312,083 $4,367,008 The notes to the financial statements are an Integral part of this statement. Cash with fiscal agent 280.000 - - 280.000 Total Cash and Cash Equivalents CITY OF SHOREWOOD,MINNESOTA $489.320 $1,651,805 $2.193,800 $312.083 $4.647.008 STATEMENT OF REVENUES,EXPENSES AND Reconciliation of Operating Income CHANGES IN NET POSITION (Loss)to Net Cash Provided(Used)by PROPRIETARY FUNDS Operating Activities 'FOR THE YEAR ENDED DECEMBER 31,2021 Operating income(loss) $(202,946) $(293,112) $238,857 $17,911 $(275,112) Adjustments to reconcile operating Business-tvoe Activities-Enterprise Funds income(loss)to net cash provided Stormwater (used)by operating activities Management Nonmajor Other income related to Water Sewer Utility Recycling Totals operations 10,810 4,435 48,860 21 63,826 Operating Revenues Depreciation 348,143 102,474 68,095 - 518,712 Charges for services $766,069 $1.171.092 $447.514 $174,156 $2,558,831 (Increase) decrease in assets/ Intergovernmental - - - 16,525 16.525 deferred outflows of resources • Total Operating Revenues 766.069 1.171.092 447,514 190.681 2,575.356 Accounts receivable (25,134) (41,811) (13,859) (2,674) (83,478) Operating Expenses Special assessments receivable (27,404) 6,782 4,193 1,922 (14,507) Personal services 278,544 243,522 76,568 20,558 619,192 Prepaid items (2,680) (2,680) (2,680) (2,680) (10,720) Supplies 9,566 3,616 2,218 1,923 17,323 Deferred pension resources. (67,143) (58,911) (18,887) (5,199) (150,140) Repairs and maintenance 39,541 5,697 1,020 - 46,258 Increase(decrease)in liabilities/ Depreciation 348,143 102,474 68,095 - 518,712 deferred Inflows of resources Professional services 18,850 36,842 39,770 95,462 Accounts and contracts payable (25,647) 14,341 (3,360) 2,246 (12,420) Contracted services 102,217 48,218 17,439 174,345 342,219 Due to other governments 396 (42,546) - - (42,942) Insurance - 2,500 - - 2,500 Net Pension liability (31,373) (20,757) (8,606) (1,047) (51,783) purchases 35,099 - - - 35,099 Accrued salaries payable 1,340 1,613 331 (120) 3,164 WaterUti 3584,099 13,731 - - 3598,09905 Deferred pension resources 100.938 87.117 28.346 7.5201 223,921 Net Cash Disposal charges - 996,747 - - 996,747 Provided(Used) Other 52,581 10.857 3.547 11,766 78.751 Operatingby ctivtie8 878.308 8(243.155) $341290 $(17,922) 8158.521 Napital and A d Capital Total Operating Expenses 969.015 1.464.204 208.657 208.592 2.850.468 Related Financing Activities Operating Income(Loss) (202.946) (293.1121 238.857 (17,9111 (275.1121 Contribution of assets from other Nonoperating Revenues(Expenses) Special assessments 4,824 4,824 funds $331.857 $90.820 $- $4?2,677 Interest(loss)on investments 84,469 (3,124) 2,791 (361) 83,775 Capital assets purchased on account $8.916 $103.025 $- $- $111.941 Miscellaneous 5,786 4,335 48,860 21 59,002 The notes to the financial statement are an integral part of this statement. Interest Expense (19,965) (4,520) (42,345) - 66,830 Bond issuance costs (3,467) (280) (2,762) - (6,509) Total Nonoperating Continued... Revenues(Expenses) 71.647 (3.5891 6.544 (3401 74,262