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CITY OF ST. ANTHONY, MINNESOTA <br />STATEMENT OF NET POSITION Statement 1 <br />December 31, 2020 <br />With Comparative Totals For December 31, 2019 <br />Governmental Business-Type <br />Activities Activities 2020 2019 <br />Assets: <br />Cash and investments $18,469,919 $3,016,982 $21,486,901 $17,081,768 <br />Accrued interest 28,108 - 28,108 35,124 <br />Due from other governmental units 91,509 7,266 98,775 717,149 <br />Accounts receivable - net 106,183 693,671 799,854 766,712 <br />Internal balances 183,757 (183,757) - - <br />Property taxes receivable 142,907 - 142,907 177,350 <br />Prepaid items 146,540 36,963 183,503 117,053 <br />Inventories - at cost 16,211 1,119,990 1,136,201 1,132,948 <br />Loans receivable 9,227 - 9,227 21,493 <br />Special assessments receivable 1,521,614 - 1,521,614 1,561,374 <br />Land held for resale 370,356 - 370,356 370,356 <br />Capital assets - net: <br />Nondepreciable 4,869,457 2,105,452 6,974,909 4,567,087 <br />Depreciable 29,016,210 22,209,714 51,225,924 53,854,757 <br />Net pension asset 422,323 - 422,323 260,528 <br />Total assets 55,394,321 29,006,281 84,400,602 80,663,699 <br />Deferred outflows of resources: <br />Related to other post employment benefits 82,708 - 82,708 28,051 <br />Related to pensions 1,853,609 - 1,853,609 2,778,725 <br />Total deferred outflows of resources 1,936,317 0 1,936,317 2,806,776 <br />Liabilities: <br />Accounts payable 607,097 208,648 815,745 804,281 <br />Due to other governmental units 94,188 93,762 187,950 155,273 <br />Salaries payable 127,727 58,911 186,638 144,439 <br />Contracts payable 619,949 - 619,949 527,331 <br />Deposits payable 34,084 55,455 89,539 63,450 <br />Accrued interest payable 342,355 4,834 347,189 396,886 <br />Other post employment benefits: <br />Due within one year 21,165 - 21,165 11,075 <br />Due in more than one year 593,322 - 593,322 835,038 <br />Long-term liabilities: <br />Due within one year 3,293,815 204,944 3,498,759 3,330,192 <br />Due in more than one year 26,876,357 586,448 27,462,805 27,653,508 <br />Net pension liability: <br />Due in more than one year 5,167,046 - 5,167,046 4,446,367 <br />Total liabilities 37,777,105 1,213,002 38,990,107 38,367,840 <br />Deferred inflows of resources: <br />Related to other post employment benefits 345,652 - 345,652 39,170 <br />Related to pensions 2,934,687 - 2,934,687 4,887,590 <br />Total deferred inflows of resources 3,280,339 - 3,280,339 4,926,760 <br />Net position: <br />Net investments in capital assets 10,349,363 23,721,266 34,070,629 34,272,337 <br />Restricted for: <br />Debt service 6,406,488 - 6,406,488 6,339,750 <br />Pensions 247,024 - 247,024 177,502 <br />Public safety 46,912 - 46,912 39,505 <br />Unrestricted (776,593) 4,072,013 3,295,420 (653,219) <br />Total net position $16,273,194 $27,793,279 $44,066,473 $40,175,875 <br />Total <br />Primary Government <br />The accompanying notes are an integral part of these financial statements. <br />29