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2023 Financial Statements
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2023 Financial Statements
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11/20/2025 10:26:26 AM
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FIN02620
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Financial Statements
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Water Sewer Total <br />Operating revenue <br />Charges for services 43,910$ 58,207$ 102,117$ <br />Operating expenses <br />Operating expenses 28,029 58,128 86,157 <br />Depreciation 21,547 17,319 38,866 <br />Total operating expenses 49,576 75,447 125,023 <br />Operating income (loss)(5,666) (17,240) (22,906) <br />Nonoperating income (expense) <br />Investment earnings (charges)(4,779) 24,300 19,521 <br />Change in net position (10,445) 7,060 (3,385) <br />Net position <br />Beginning of year 568,019 1,085,030 1,653,049 <br />End of year 557,574$ 1,092,090$ 1,649,664$ <br />Business-Type Activities – Enterprise Funds <br />CITY OF GEM LAKE <br />Statement of Revenue, Expenses, and Changes in Net Position <br />Proprietary Funds <br />Year Ended December 31, 2023 <br />See notes to basic financial statements -16-
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