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Affidavit of Publication - Statement of Net Position Propietary Funds, Sun SailorAFFIDAVIT OF PUBLICATION STATE OF MINNESOTA ) ss COUNTY OF HENNEPIN Rhonda Herberg 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. (13) This Public Notice was printed and pub- lished in said newspaper(s) once each week, for I successive week(s); the first insertion being on 06/27/2024 and the last insertion being on 06/27/2024. 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 couatvA Agent Subscribed and sworn to or affirmed before me on 06/27/2024 by Rhonda Herberg. Ll/ Notary Public gr:n., nn,n ^n,v,,nf,�r�nnnvnnnn,n J001 R. JOHNST01 ? } J f loia," Public-R 1iinn2satra M Commission missionExor ,,an31, .. .. i.,:�b'YV;rdiPo%�: ✓y-.t^M�Vs^h^✓4'aA.tia,.'t,•�, `i Rate Information: (1) Lowest classified rate paid by commercial users for comparable space: $999.99 per column inch Ad ID 1404789 CITY OF SHOREWOOD, MINNESOTA STATEMENT OF NET POSITION PROPRIETARY FUNDS DECEMBER 31, 2023 Business -type Activities -Enterprise Funds Stonrimter Management Non major Water Sewer utility Recycling Totals Assets Current Assets Cash and temporary investments S 1,130.042 S 1.497.441 $ 954-939 $ 389.930 S 3,972.352 Receivables Accrued interest 1,087 1.060 1.688 510 4,345 Accounts 149.345 383,510 223.195 47.008 803,138 Special assessments 2.036 35.220 12.376 4.435 54.067 Prepaid Items 2.681 2.681 2.681 2,681 10.724 Total Current Assets 1,285.191 L919. 112 1.194,879 444,644 4.844.626 Noncurrent Assets Special assessments receivable 277,456 - - - 277.456 Advances to other funds 951,136 951.136 Capital assets Land - 1,322,939 1.322,989 Construction in progress 1.646,139 1,032.412 5.090,247 - 7,768.798 Machinery and equipment 389,016 469,773 - - 858.789 Infrastructure 14,182A95 10,873.509 5,560,441 30,616.445 Less accumulated depreciation (7.603.142) (8,379,1691 (940.891) (16,923.202) Net Capital Assets 8,614,508 3996.525 11,032.786 23,643.619 Total Noncurrent Assets 9.843,100 3,996.525 11,032,786 24,872A11 Total Assets 11.128,291 5,916,437 12,227,665 444,644 29,717,037 Deferred Outflows of Resources Deferred pension resources 34,880 27.088 8.699 1,297 71.964 Liabilities Current Liabilities Accounts and contracts payable 44.090 26.251 95.728 12,293 178.362 Accrued salaries payable 9.981 BA90 2.606 427 21.504 Due to other governments 7.613 5.395 - - 13.008 Accrued interest payable 41.646 35.820 64,157 - 141.623 Bonds payable - current 93.809 65.772 215,419 375.000 Total Current Liabilities 197,139 141.728 377.910 12,720 729.497 Noncurrent Liabilities Bonds payable 3,109,154 2.207,863 5,941,575 - 11,258.592 Net pension liability 131.942 102.330 33,073 4,953 272.298 Total Noncurrent Liabilities 3.241. 996 2,310.193 5,974,648 4,953 11,530,890 Total Liabilities 3,438.235 2.451,921 6,352,558 17,673 12.260.387 Deferred Inflows of Resources Deferred pension resources 46,975 36.479 11,709 1.749 96.912 Net Position Net investment In capital assets 5.566,327 1.959,750 6,638,203 14,164,285 Unrestricted 2.111.634 1.495,375 (766.111) 426,519 3,267.417 Total Net Position S 1.677.961 S 3,455,125 S 5,872.097 S 426,519 17� 431,702 City of Shorewood, Minnesota Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds For the Year Ended December 31, 2023 Business -type Activities - Enterprise Funds Stormwater Management Nonmafor Water Sewer utility Recyc lfrg Totals Operating Revenues Charges for services $ 954.653 $ 1,391.743 $ 516,600 $ 176,390 S 3,039,386 Intergovernmental 2.520 31.192 V 15,783 49,495 Total Operating Revenues 957.173 1.422.935 516.600 192,173 3.088,881 Operating Expenses Personal services 266.279 199.661 69,720 9.996 54.5.676 Supplies 27.683 5.057 3A56 2,575 38.771 Repairs and maintenance 32,460 9,614 7.827 - 49,901 Depreciation 437.209 140,296 139,011 - 716,518 Professional services 15.178 28.307 59.942 - 103.427 Contracted services 45.856 34,697 20,509 134,356 235.418 Water purchases 56.284 - - - 56.284 Utilities 94.745 15,119 - - I09.864 Disposal charges - 1.162,113 - - 1.162.113 Other 27.885 14.125 2.789 18.700 53A99 Total Operating Expenses 1,003,579 1.609.011 303.254 165,627 30081.471 Operating Income (Loss) (46,406) (186.076) 213,346 26,546 7.410 Nonoperating Revenues (Expenses) Special assessments 6,214 - - 6.214 Interest on investments 119.632 77,364 126.006 32.268 355.270 Gain on disposal of capital assets - 1.032 - - 1.032 Franchise taxes - 322,854 - 322.864 Miscellaneous 16 13 4 1 34 Interest expense (76.617) (59,035) (135.961) - (281.613) Bond issuance costs (10.582) (13.472) (14.401) (46.455) Total Nonoperating Revenues(Expenses) 30.663 (4.098) 298.512 32,265 357,346 Income (Lass) Before Contributions and Transfers (15.743) (190,174) 511,85a 58,815 364.756 Capital Contributiom 128,157 22,210 - - 150.367 Transfers Out (12.500) (12.500) - - (25,000) Change in Net Position 99.914 (180A64) 511.858 58,815 490.123 Net Position. January 1 7.578,047 3.635,589 5.360.239 367.704 16.941,579 Net Position, December 31 ; 7.677.961 ; 3.455.125 ; 5,872,097 ; 426,519 17 CityofShorewood. Mimasota Stat.m.nt of Cash Flaws Proprietary Funds Fonthe Year Ended December 31, 2023 Bwimss a 4ctivities- Enter rise Funds m mwater Management N..nma'or� Cash Flows from Operating activities Water S.we. unliry Recycling Totals Raceim from customers and viers ; 961,495 ; 1.412.329 f 595,132 ; 191,818 ; 3.160,774 Other receipts related to operations 6.230 13 4 1 6,248 Payments to suppliers. contractors and other governments 1278,097) (1,253.213) 166,7121 (154.509) (1,752,531) Payments to emplayees (291,681) (220,662) 170,8601 (14.111) 1587.314) Net Cash Provided (Used) by Operating Activities 407,5147 (61,533) 457,564 23,199 927,177 Cash Flows from Noricapical Financing Activities Transfers out 412.5001 (12.500) (25.0001 Franchise fees - 242.054 - 242.054 Decrease in dive from other fads 27,730 27,730 Net Cash Provded (Used) by Nonw . I Financing Activities 15,230 (12,500) 242,054 244,784 Cash Flows from Capital and Related Financing Activities Connection fees received 128,157 22,210 150.367 Special assessments received so too 50,800 Acguisidon of capital assets (1,653.220) (1.1110.924) (4.137,802) (6,971.946) Bond proceeds, net of issuance costs 916,855 664.721 710.561 2,292,137 Principal paid on rev.- bands (47,037) (12,767) (120,196) - (180,000) Interest paid an»verve bonds (45.6291 (39.595) (97,437J - (182.6611 Proceeds from sal. of capital assets 1,032 1,032 Net Cash Provided by Capital -and Related Financing Activities 1650.0741 (545,3231 (3,644,874) (4,8404271) Cash Flours from investing Activities Interest received on Investments 118312 78.684 127.579 32.240 357.215 Net Increase (Decrease) in Cash and Cash Equivaleres 1108,185) (540A72) (2,817.677) 55.439 (3,411,095) Cash and Cash Sol-Ients. Janwry 1 1.238,227 2.038.113 3,772,616 334,491 7,383A47 Cash and Cash E uivalents, De..mb..r 31 f .130.042 i .d4 f 45A.� 9� fi 59.935 f 3.972.35� Aeco-lat; ofopootir;gTMarrY fiuss7to Net Cash Provided (Used) by Operating Activities Operating income floss) s (46.406) S (186,076) S 213346 S 26.546 S 7,410 Adjrrstments to reconcile operating Income (loss) to net cash provided (used) by operaurrq activities Other income related to operations 6,230 13 4 1 6248 Depreciation 437,209 140.298 139,011 716518 (Increase) decrease in assetsfdeferred outflovn of resources Accounts receivable 41105 (9,615) 78,578 (776) 109.292 Special rise. --receivable 136.7231 (991) (46) 421 (37,399) Prepaid items (132) (132) 1132) (132) (528) Dehmed pension resntrces 35,990 31,919 7.928 3.008 78.945 Increase (decrease) in liabilisiesideferred inflovrs of rasaurces Acwunts and <cimract; payable 26,686 15,551 27,943 1.254 71,434 Due m other governments U.560) 400 (4,1601 Net pension liability 197.4421 188.475) (20.9501 (9.023) (215.890) Accrued salaries payable 3.427 2,672 1.258 477 7,784 Defemd pension mnwces 42.623 32,903 100624 1,473 87,623 Nat Cash Provided (Used) -by Operating Activities t 407,947 t (61,533) f 557.564 S 23.199 f 827:177 Noncash Capital and Related Financing Activities Amortization of bond premium ; I S49 s 1.123 S 11M - $ 3,873 Capital -am purchased on act.- t - s - $� City of Shorewood, Minnesota Supplementary Information Summary Financial Report Revenues and Expenditures For General Operations Govemmental Funds For the Years Ended December 31. 2023 and 2022 Percent Total Increase 2023 2022 (Decrease) Revenues Taxes ; 6,698.984 ; 6.399.986 4.67 % Licenses and permits 325.529 361,873 (10.04) Intergovernmental 575.563 241,105 138.72 Charges for services 427.406 121.688 251.23 Fines and forfeitures 80,525 68.409 17.71 Special assessments 13,103 6,675 96.30 Interest on investments 479.095 60AIS 693.01 Miscellaneous 914.146 1.240,121 (26.29) Total Revenues 9.514.351 6.500.272 11.93 % Per Capita ; : 6 11.47 % Expenditures Current General government ; 1.896.493 $ 1,704,766 11.25 % Public safety 2.211.712 2,D46,942 8.05 Public works 1,257,897 1,202.259 4.63 Culture and recreation 529.207 422.336 25,30 Capital outlay General government - 4,630 (100.00) Public safety 200.116 469,705 MT40 Public vroft 4.98.586 2,049,523 14389 Culture and recreation 7:8.526 233,956 228A9 Economic development 184.894 210,209 (12.04) Debt service Principal 1,220.000 1,695,000 (28-02) Interest and service charges 240.811 165,832 45.21 Total Expenditures 5 13,500,242 t 10.205,158 32.37 % Per Capita � 31.83 % Total Long-term Indebtedness $ 12,565,000 ; 10 425.000 2072..% Per Capita $ 1'bul ; 1.332 20. 23 General Fund Balance - December 31 S 6,350,191 ;�5-5337 56600 14.67 % Per Capita ; 808 ; 707 14-21 The purpose of this report is to provide a summary of financial information concerning the City of Shore wood to interested citizens. The complete financial statements may be examined at City Hai. 5755 Country Club Road, Shorewood,Minnesota 55331. Questions about this report should be directed to the City of Shorewood at 952-960- 7900. ya 6aoA8e Thorne, aty 41' w'k Published in the Sun Sailor June 27, 2024 1404789