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Enterprise Dispatch Legal Notices
New public notices published in the issue of Aug. 7, 2020
City of Dassel
Summary of Financial Report
The purpose of this report is to provide a summary of financial information concerning the City of Dassel to interested
citizens. The complete financial statements may be examined at the City Hall, 460 3rd St S, Dassel, Minnesota 55325.
Questions about this report should be directed to Terri Boese at (320) 275-2454.
Revenues and Expenditures for General Operations
(Governmental Funds)
Percent
Total Total Increase
2019 2018 (Decrease)
REVENUES:
Taxes $ 776,221 $ 722,794 7.39%
Special Assessments 61,699 38,884 58.67%
Licenses and Permits 26,130 27,026 -3.32%
Intergovernmental 570,181 504,476 13.02%
Charges for Services 180,798 143,984 25.57%
Fines and Forfeits 2,000 3,224 -37.97%
Interest Income 24,027 6,280 282.60%
Miscellaneous 51,085 65,376 -21.86%
Total Revenues $ 1,692,141 $ 1,512,044 11.91%
Per Capita $ 1,151.12 $ 1,036.36 11.07%
EXPENDITURES:
Current
General Government $ 189,624 $ 262,613 -27.79%
Public Safety 342,012 353,905 -3.36%
Public Works 318,617 196,246 62.36%
Recreation and Parks 125,810 163,550 -23.08%
Economic Development 9,864 -100.00%
Debt Service
Principal 209,543 151,654 38.17%
Interest and Other Charges 41,001 37,421 9.57%
Miscellaneous 495 10,851 -95.44%
Capital Outlay 406,178 351,778 15.46%
Total Expenditures $ 1,633,280 $ 1,537,882 6.20%
Per Capita $ 1,111.07 $ 1,054.07 5.41%
Total Long-Term Liabilities $ 1,129,634 $ 1,349,882 -16.32%
Per Capita $ 768.46 $ 925.21 -16.94%
Fund Balance - December 31 $ 1,657,123 $ 1,598,262 3.68%
Per Capita $ 1,127.29 $ 1,095.45 2.91%

CITY OF DASSEL, MINNESOTA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
DECEMBER 31, 2019
Business-Type Activities - Enterprise Funds
Surface Municipal Totals
Water Sewer Water Liquor Store 2019
ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES
Assets
Cash $ 332,089 $ 300,260 $ 78,641 $ 710,990
Receivables
Accounts 44,821 40,772 1 ,863 10,332 97,788
Special Assessments 18,645 53,181 71,826
Inventories 211,631 211,631
Total Current Assets 395,555 394,213 80,504 221,963 1,092,235
Noncurrent Assets
Capital Assets
Assets Not Being Depreciated 575,924 575,924
Other Capital Assets,
Net of Depreciation 3,762,186 2,133,492 122,333 351,968 6,369,979
Total Noncurrent Assets 3,762,186 2,709,416 122,333 351,968 6,945,903
Total Assets 4,157,741 3,103,629 202,837 573,931 8,038,138
Deferred Outflows of Resources
Related to Pensions 3 ,951 4,083 6,151 14,185
Total Assets and Deferred
Outflows of Resources $ 4,161,692 $ 3,107,712 $ 202,837 $ 580,082 $ 8,052,323
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION
Liabilities
Current Liabilities
Accounts Payable $ 9,371 $ 5,272 $ 3,412 $ 1,498 $ 19,553
Accrued Wages Payable 3 ,446 3,446 6,108 13,000
Accured Compensated Absences 4 ,956 4,956 14,488 24,400
Sales Tax Payable 248 9,591 9,839
Contracts Payable 122,511 4,440 126,951
Deposits 500 500
Due to Other Funds 125,017 125,017
Accrued Interest Payable 4 ,844 3,443 1,479 435 10,201
Bonds and Notes Payable - Current 206,900 132,000 6,000 55,000 399,900
Total Current Liabilities 352,276 149,117 15,331 212,637 729,361
Long-Term Liabilities
Net Pension Liability 47,672 49,271 74,236 171,179
Advances from Other Funds 177,075 177,075
Bonds and Notes Payable 1,474,416 716,335 84,000 53,977 2,328,728
Total Long-Term Liabilities 1,522,088 765,606 84,000 305,288 2,676,982
Total Liabilities 1,874,364 914,723 99,331 517,925 3,406,343
Deferred Inflows of Resources
Related to Pensions 14,281 14,760 22,239 51,280
Net Position
Net Investment in Capital Assets 2,080,870 1,860,026 32,333 241,968 4,215,197
Unrestricted 192,177 318,203 71,173 (202,050) 379,503
Total Net Position 2,273,047 2,178,229 103,506 39,918 4,594,700
Total Liabilities, Deferred Inflows of Resources and Net Position $ 4,161,692 $ 3,107,712 $ 202,837 $ 580,082 $ 8,052,323

CITY OF DASSEL, MINNESOTA
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
YEAR ENDED DECEMBER 31, 2019
Business-Type Activities - Enterprise Funds
Surface Municipal Totals
Water Sewer Water Liquor Store 2019
OPERATING REVENUES
Water, Sewer and Storm Sewer Charges $ 392,891 $ 372,787 $ 16,906 $ 782,584
Gross Profit on Liquor Sales 276,499 276,499
Other Operating Income 16,800 16,800
Total Operating Revenues 392,891 372,787 16,906 293,299 1,075,883
OPERATING EXPENSES
Salaries 67,753 69,947 126,110 263,810
Benefits 23,123 26,303 52,860 102,286
Utilities 34,303 26,777 12,859 73,939
Insurance 18,705 1 2,060 140 5,592 36,497
Repairs and Maintenance 13,765 42,680 4 ,540 7,469 68,454
Licenses and Permits 2 ,232 1,028 120 3,380
Contracted Services 19,328 40,787 9,375 69,490
Professional Fees 186 186
Advertising 2 ,540 2,540
Depreciation 125,117 89,260 1 ,034 14,751 230,162
Capital Outlay 3 ,411 3,411
Miscellaneous 16,381 20,137 3 ,336 25,721 65,575
Total Operating Expenses 320,893 328,979 12,461 257,397 919,730
Operating Income (Loss) 71,998 43,808 4 ,445 35,902 156,153
NONOPERATING REVENUES (EXPENSES)
Interest Income 1 ,305 1,168 244 2,717
Rental Income 2 ,400 2,400
Miscellaneous Revenue 17,359 18,820 36,179
Sale of Equipment 5 ,495 5,495
Taxes and Special Assesments 37 37
Bond Interest and Fiscal Charges ( 13,392) ( 11,666) (4,039) (9,293) ( 38,390)
Total Nonoperating Revenues
(Expenses) 13,167 8 ,359 (3,795) ( 9,293) 8 ,438
Change in Net Position 85,165 52,167 650 26,609 164,591
NET POSITION, BEGINNING OF YEAR,
AS ORIGINALLY STATED 2,143,610 2,074,900 102,856 10,692 4,332,058
PRIOR PERIOD ADJUSTMENT 44,272 51,162 2 ,617 98,051
NET POSITION, BEGINNING OF YEAR, AS RESTATED 2,187,882 2,126,062 102,856 13,309 4,430,109
NET POSITION, END OF YEAR $ 2,273,047 $ 2,178,229 $ 103,506 $ 39,918 $ 4,594,700

CITY OF DASSEL, MINNESOTA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
YEAR ENDED DECEMBER 31, 2019
Business-Type Activities - Enterprise Funds
Surface Municipal Totals
Water Sewer Water Liquor Store 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from Customers $ 368,487 $ 312,384 $ 1 6,728 $ 1,246,965 $ 1,944,564
Payments to Suppliers 21,845 (144,484) (3,575) (1,037,993) (1,164,207)
Payments to Other Sources
Payments to Employees ( 90,537) ( 95,748) (173,447) (359,732)
Net Cash Provided (Used) By Operating Activities 299,795 72,152 13,153 35,525 420,625
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Rental Income 2,400 2,400
Other Reciepts 17,359 18,820 36,179
Interfund Loans 22,216 22,216
Net Cash Provided (Used) By Noncapital Financing Activities 19,759 18,820 22,216 60,795
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Acquisition of Capital Assets ( 847,235) ( 16,606) (100,149) (963,990)
Disposal of Capital Assets 5 ,757 5,757
Proceeds from Sale of Capital Assets 5,495 5,495
Taxes and Special Assestments Collected 26,318 62,477 88,795
Proceeds from Issuance of Debt 716,316 716,316
Principal Paid on Long Term Debt ( 202,000) (130,000) ( 55,000) (387,000)
Interest Paid on Long Term Debt ( 13,507) ( 11,226) (2,560) (8,498) (35,791)
Net Cash Provided (Used) By Capital
and Related Financing Activities ( 314,613) ( 95,355) (102,709) ( 57,741) (570,418)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received 1 ,305 1,168 244 2,717
Net Increase (Decrease) in Cash and Cash Equivalents 6 ,246 (3,215) (89,312) 0 (86,281)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 325,843 303,475 167,953 0 797,271
CASH AND CASH EQUIVALENTS, END OF YEAR $ 332,089 $ 300,260 $ 7 8,641 $ 0 $ 710,990
RECONCILIATION OF OPERATING INCOME
(LOSS) TO CASH FLOWS FROM OPERATING ACTIVITIES
Operating Income (Loss) $ 71,998 $ 43,808 $ 4,445 $ 35,902 $ 156,153
Adjustments to Reconcile Operating Income
(Loss) to Net Cash Provided (Used) By Operating Activities
Depreciation 125,117 89,260 1,034 14,751 230,162
Pension Related Adjustments (3,008) ( 2,865) 2 ,130 ( 3,743)
(Increase) Decrease In
Receivables (4,013) (7,968) (178) (3,949) (16,108)
Inventories ( 12,485) (12,485)
Increase (Decrease) In
Accounts Payable 3,986 (1,015) 3,412 (6,058) 325
Contracts Payable 122,511 4,440 126,951
Accrued Wages Payable 1,213 1 ,231 834 3,278
Compensated Absences 2,134 2 ,136 2,559 6,829
Sales Tax Payable 248 1,841 2,089
Unearned Revenue ( 20,391) ( 52,435) (72,826)
Net Cash Provided (Used) By
Operating Activities $ 299,795 $ 72,152 $ 1 3,153 $ 35,525 $ 420,625

NOTICE OF PUBLIC HEARING
NOTICE IS HEARBY GIVEN: That on Tuesday September,8, 2020
The Stockholm Township Board of Adjustment will hold a hearing in the Stockholm Community Center at 16233 County Road 30 S.W. Cokato at approximatly7:45 P.M. to consider the petition of:
Owner; F AMIL Y TRUST
JOYCE A & REED CARLSON TRUSTEE
410 KLARSYN ST SE
COKATO MN 55321-4648
LOCATION: Tax parcel 218-000-201-100
Legal description: Parcel A: 24.29 acres
That part of the North 1071.83 feet of the East Half of the Northeast Quarter of Section 20, Township 118, Range 28, Wright County, Minnesota, lying Easterly and Northerly of the following described line:
Commencing at the Northwest comer of the West Half of the Northeast Quarter; thence North 85 degrees 31 minutes 19 seconds East, assuming the South line of the Southeast Quarter of the Southwest Quarter of Section 17, Township 118, Range 28, Wright County, Minnesota, bears South 85 degrees 31 minutes 29 seconds West, along the North line of the West Half of the Northeast Quarter, a distance of 1365.24 feet to the point of beginning;
thence South 26 degrees 55 minutes 33 seconds East, a distance of293.55 feet;
thence South 18 degrees 07 minutes 32 seconds East, a distance of 91.62 feet;
thence South 00 degrees 22 minutes 02 seconds East, a distance of 524.12 feet;
thence South 01 degrees 07 minutes 57 second East, a distance of 537.32 feet;
thence South 16 degrees 04 minutes 32 seconds East, a distance of 58.74 feet;
thence South 48 degrees 15 minutes 09 seconds East, a distance of 48.82 feet;
thence North 89 degrees 02 minutes 02 seconds East, a distance of22.35 feet;
thence South 77 degrees 00 minutes 28 seconds East, a distance of 24.16 feet;
thence North 86 degrees 23 minutes 26 seconds East, a distance of210.59 feet;
thence North 84 degrees 59 minutes 41 seconds East, a distance of 85.29 feet;
thence North 86 degrees 50 minutes 27 seconds East, a distance of 124.45 feet;
thence North 86 degrees 44 minutes 53 seconds East, a distance of 46.38 feet;
thence North 79 degrees 16 minutes 39 seconds East, a distance of 32.11 feet;
thence North 69 degrees 29 minutes 52 seconds East, a distance of21.28 feet;
thence North 85 degrees 45 minutes 21 seconds East, a distance of 16.83 feet;
thence South 75 degrees 21 minutes 58 seconds East, a distance of 19.52 feet;
thence North 85 degrees 17 minutes 30 seconds East, a distance of93.67 feet;
thence South 87 degrees 34 minutes 13 seconds East, a distance of 41.84 feet;
thence North 81 degrees 44 minutes 12 seconds East, a distance of 58.32 feet;
thence South 85 degrees 49 minutes 44 seconds East, a distance of 40.99 feet;
thence North 84 degrees 18 minutes 48 seconds East, a distance of 54.91 feet;
thence North 86 degrees 37 minutes 37 seconds East, a distance of29.50 feet to the East line of the East
Half of the Northeast Quarter and there terminating.
Parcel B: 10 acre
That part of the East Half of the Northeast Quarter of Section 20, Township 118, Range 28, Wright County, Minnesota, that lies South of the North 1071.83 feet thereof and lying Easterly and Northerly of the following described line:
Commencing at the Northwest corner of the West Half of the Northeast Quarter; thence North 85 degrees 31 minutes 19 seconds East, assuming the South line of the Southeast Quarter of the Southwest Quarter of Section 17, Township 118, Range 28, Wright County, Minnesota, bears South 85 degrees 31 minutes 29 seconds West, along the North line of the West Half of the Northeast Quarter, a distance of 1365.24 feet to the point of beginning;
thence South 26 degrees 55 minutes 33 seconds East, a distance of293.55 feet;
thence South 18 degrees 07 minutes 32 seconds East, a distance of91.62 feet;
thence South 00 degrees 22 minutes 02 seconds East, a distance of 524.12 feet;
thence South 01 degrees 07 minutes 57 second East, a distance of 537.32 feet;
thence South 16 degrees 04 minutes 32 seconds East, a distance of 58.74 feet;
thence South 48 degrees 15 minutes 09 seconds East, a distance of 48.82 feet;
thence North 89 degrees 02 minutes 02 seconds East, a distance of22.35 feet;
thence South 77 degrees 00 minutes 28 seconds East, a distance of24.16 feet;
thence North 86 degrees 23 minutes 26 seconds East, a distance of210.59 feet;
thence North 84 degrees 59 minutes 41 seconds East, a distance of 85.29 feet;
thence North 86 degrees 50 minutes 27 seconds East, a distance of 124.45 feet;
thence North 86 degrees 44 minutes 53 seconds East, a distance of 46.38 feet;
thence North 79 degrees 16 minutes 39 seconds East, a distance of 32.11 feet;
thence North 69 degrees 29 minutes 52 seconds East, a distance of21.28 feet;
thence North 85 degrees 45 minutes 21 seconds East, a distance of 16.83 feet;
thence South 75 degrees 21 minutes 58 seconds East, a distance of 19.52 feet;
thence North 85 degrees 17 minutes 30 seconds East, a distance of 93.67 feet;
thence South 87 degrees 34 minutes 13 seconds East, a distance of 41.84 feet;
thence North 81 degrees 44 minutes 12 seconds East, a distance of 58.32 feet;
thence South 85 degrees 49 minutes 44 seconds East, a distance of 40.99 feet;
thence North 84 degrees 18 minutes 48 seconds East, a distance of 54.91 feet;
thence North 86 degrees 37 minutes 37 seconds East, a distance of29.50 feet to the East line of the East
Half of the Northeast Quarter and there terminating.
Section: 17
Township: 118 Stockholm
Range: 28
County: Wright, MN.
Reason for the hearing: To receive a variance to do a non-standard division said parcel
Containing 24.29 Acres, more or less.
Subject to easements of record.
Subject to any and all enforceable restrictive covenants
Such persons that desire to be heard with reference to the proposed application will be heard at this time. If you do not attend the hearing or submit a written comment it will be assumed that you have no objections to the proposal. If there are any questions, please contact the Clerk, Administrator
STOCKHOLM TOWNSHIP PLANNING
AND ZONING
ADMINISTRATOR: 612-790-0227
CLERK: (612) 270-3409
Published in the Enterprise Dispatch, Aug. 7, 2020.