2026.06.02 Council Meeting Packet
4141 Douglas Drive North • Crystal, Minnesota 55422-1696
Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov
Posted: May 29, 2026
City Council Meeting Schedule
Tuesday, June 2, 2026
Time Meeting Location
6:30 p.m.
City council work session to discuss:
1. Public Works Department quarterly update.*
2. Constituent issues update.*
3. New business.*
4. Council comments and announcements.*
Council Chambers/Zoom
7 p.m. City council meeting Council Chambers/Zoom
Immediately following
the city council
meeting
Continuation of city council work session, if necessary Council Chambers/Zoom
Per the requirements of Minnesota Statutes, Section 13D.02, council members may participate by interactive
technology.
The public may attend the meetings via Zoom by connecting through one of the methods identified below.
Topic: Crystal City Council work session and regular meeting
Time: June 2, 2026, 6:30 p.m., Central Time (US and Canada)
Join Zoom meeting: https://us02web.zoom.us/j/81379126464?pwd=1xnYe71kewEjJTSuDa6b0T0CYmas9v.1
Meeting ID: 813 7912 6464 | Passcode: 4141
Find your local number: https://us02web.zoom.us/u/kdtRBLVHvG
Auxiliary aids are available upon request to individuals with disabilities by calling the city clerk at
(763) 531-1145 at least 96 hours in advance. TTY users may call Minnesota Relay at 711 or 1-800-627-3529.
4141 Douglas Drive North • Crystal, Minnesota 55422-1696
Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov
Posted: May 29, 2026
City Council
Work Session Agenda
Tuesday, June 2, 2026 | 6:30 p.m.
Council Chambers/Zoom
Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City
Charter, the Crystal City Council work session was held on Tuesday, June 2, 2026, at _____ p.m.
electronically via Zoom and in the council chambers at city hall, 4141 Douglas Dr. N., Crystal,
Minnesota. If the agenda items are not completed in time for the regular city council meeting at
7 p.m., the meeting will be continued and resumed immediately following the city council
meeting.
I. Attendance
Council members Staff
____ Kiser ____ Bell
____ Onesirosan ____ Tierney
____ Budziszewski ____ Therres
____ Cummings ____ Elholm
____ Deshler ____ Hubbard
____ Eidbo ____ Kunde
____ Kamish ____ Struve
____ Sutter
____ Serres
II. Agenda
The purpose of the work session is to discuss the following agenda item s:
1) Public Works Department quarterly update.*
2) Constituent issues update.*
3) New business.*
4) Council comments and announcements.*
III. Adjournment
The work session adjourned at ______ p.m.
* Denotes no supporting information included in the packet.
Auxiliary aids are available upon request to individuals with disabilities by calling the city clerk at
(763) 531-1145 at least 96 hours in advance. TTY users may call Minnesota Relay at 711 or 1-800-627-3529.
Page 1 of 3
4141 Douglas Drive North • Crystal, Minnesota 55422-1696
Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov
Posted: May 29, 2026
City Council Meeting Agenda
Tuesday, June 2, 2026
7 p.m.
Council Chambers/Zoom Meeting
The city manager’s comments are in bold.
1. Call to Order, Roll Call, and Pledge of Allegiance
2. Approval of Agenda
The council will consider approval of the agenda.
3. Consent Agenda
The council will consider the following items, which are routine and non-controversial in nature,
in a single motion:
3.1 Approval of the minutes from the following meetings:
a. The city council work session on May 14, 2026.
b. The city council meeting on May 19, 2026.
c. The city council work session on May 19, 2026.
3.2 Approval of disbursements over $25,000 submitted by the finance department.
3.3 Approval of the list of license applications submitted by the city clerk.
3.4 Approval of the appointment of Daniel Hron to the Sustainability Commission.
3.5 Approval of the appointment of Alex Willard to the Employee Review Board.
3.6 Adoption of a resolution reporting on state performance measures.
3.7 Gambling Funds Update
3.8 Adoption of a resolution recognizing Flag Day in the City of Crystal
3.9 Adoption of a resolution recognizing Juneteenth in the City of Crystal.
4. Open Forum
(The city council appreciates hearing from citizens about items of concern and desires to set aside
time during each meeting for open forum. To provide ample opportunity for all, speaking time is
limited to three minutes and topic discussion is limited to ten minutes. The mayor may, as
presiding officer, extend the total time allowed for a topic. By rule, no action may be taken on any
item brought before the council during open forum. The council may place items discussed
during open forum onto subsequent council meeting agendas.)
Page 2 of 3
5. Regular Agenda
5.1 The council will receive the 2025 annual financial report from Bergan KDV.
Representatives of Bergan KDV will present the 2025 annual financial report. After hearing the
presentation, the council should formally accept the 2025 annual financial report.
5.2 The council will consider a resolution authorizing agreements with Metropolitan Council for
light rail transit.
As part of the Blue Line Extension Project, Minnesota Statutes 473.3994 requires the
Metropolitan Council and the City to enter into Cooperative agreements to exercise their
respective authorities in support of the project. The Cooperative Construction Agreement
defines the roles, responsibilities, and obligations for the construction phase. The Subordinate
Funding Agreement authorizes the design and associated design fees for “local work,” or city-
funded work, that will be included in the project. At the May 19 meeting, the Council continued
this item and directed staff to secure additional documentation regarding desired safety
features at one crosswalk. Staff have worked to secure the updated items, but due to the short
amount of time, the materials were not ready to be included in the agenda packet. The
requested materials will be provided to the council and added to the agenda packet as soon as
possible. If they are to the Council’s satisfaction, staff recommends that the City Council
authorize the City Manager to execute the Cooperative Construction Agreement and
Subordinate Funding Agreement.
5.3 The council will consider a resolution opting in to the 18-day early voting period.
In 2026, legislation was passed allowing municipalities that administer Absentee Voting to opt
to conduct 18 days of Early Voting rather than 46 days of Absentee/Early Voting. The vast
majority of voters cast their ballots in the 18 days before and on election day, rather than in the
first 28 days. Staff strongly believes that selecting the 18-day Early Voting option would not
negatively impact community voters and would greatly benefit staff who administer the
election. To date, many of the surrounding communities are also pursuing this option of
conducting only the 18 days of Early Voting. Staff recommends the Council adopt a resolution
selecting the option to conduct 18 days of in-person Early Voting and opt out of 46 days of in-
person absentee voting in the City of Crystal in 2026.
6. Council Comments and Announcements
a. The Parks and Recreation Commission will be holding a meeting with city residents at Valley
Place Park on June 3. Music begins at 5:30 p.m., and the meeting begins at 6:30 p.m.
b. The city’s Kick Off to Summer Celebration is Saturday, June 13, from 11 a.m. - 2 p.m., at
Becker Park.
c. The next city council meeting is Tuesday, June 16, at 7 p.m., in the council chambers at city
hall and via Zoom.
d. City offices will be closed on June 19 in observance of the Juneteenth holiday.
e. The Crystal Airport Open House and Fly-in is Sunday, June 21, from 8 a.m. – 3 p.m.
f. Metro Transit will have a community update meeting about the Blue Line Extension project on
Thursday, June 25, from 5 – 7 p.m., at the Crystal Community Center.
g. The city is accepting applications for several volunteer positions on our boards and
commissions. For more information, please visit go.crystalmn.gov/volunteer.
Page 3 of 3
h. City council meetings and work sessions are open to the public. Current and previous
meetings are available for viewing and listening at www.crystalmn.gov.
7. Adjournment
* Denotes no supporting information included in the packet.
Have a great weekend; stay healthy. See you at Tuesday’s meeting.
Crystal City Council work session minutes May 14, 2026
Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City Charter,
the Crystal City Council work session was held at 6:47 p.m. on May 14, 2026, in the upper community
room at city hall, 4141 Douglas Dr. N., Crystal, MN, and via Zoom. Mayor Deshler called the meeting to
order.
I.Attendance
The city manager recorded the attendance for city council members and staff:
Council members present: Kamish (Mayor Pro Tem), Kiser, Onesirosan, Budziszewski, Cummings.
Mayor Deshler attended virtually.
Council members absent: Eidbo and Kiser.
City staff present: City Manager A. Bell, Recreation Director J. Elholm, Police Chief B. Hubbard,
Administrative Program Specialist S. Nissen, and Public Works Director/City Engineer J. Struve.
Also present: Ted Redmond from paleBlueDot
II.Agenda
The council and staff discussed the following agenda items:
1)Draft Climate Action Plan presentation.
2)Community Development quarterly update.
III.Adjournment
The work session adjourned at 8:58 p.m.
Julie Deshler, Mayor
ATTEST:
Adam R. Bell, City Manager
3.1(a)
Crystal City Council meeting minutes May 19, 2026
Page 1 of 4
1.Call to Order
Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City Charter,
the Crystal City Council meeting was held on May 19, 2026, at 7 p.m. in the council chambers at city
hall, 4141 Douglas Dr. N. in Crystal, MN, and via Zoom. Mayor Deshler called the meeting to order.
Roll Call
Mayor Deshler asked the city clerk to call the roll for elected officials. Upon roll call, the following
attendance was recorded:
Council members present: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
City staff present: City Manager A. Bell, City Attorney R. Tierney, Assistant City Manager/HR Manager
K. Therres, Police Chief B. Hubbard, Lieutenant T. Tourville, Recreation Director J. Elholm, Public Works
Director/City Engineer J. Struve, Community Development Director J. Sutter, Transit Project
Coordinator C. Jao, Administrative Program Specialist S. Nissen, and City Clerk C. Serres.
Pledge of Allegiance
Mayor Deshler led the council and audience in the Pledge of Allegiance.
2.Approval of Agenda
The council considered approval of the agenda.
Moved by Council Member Budziszewski and seconded by Council Member Kiser to approve the
agenda.
Motion carried.
3.Appearances
3.1 Chief Hubbard’s introduction of Officer Frank Deblieck to the city council was postponed to a
future meeting.
4.Consent Agenda
The council considered the following items, which are routine and non-controversial in nature, in a
single motion:
4.1 Approval of the minutes from the following meetings:
a.The city council meeting on May 5, 2026.
b.The city council work session on May 5, 2026.
4.2 Approval of disbursements over $25,000 submitted by the finance department.
4.3 Approval of the list of license applications submitted by the city clerk.
4.4 Adoption of Resolution No. 2026-61, accepting donations.
4.5 Adoption of Resolution No. 2026-62, approving the purchase of a street sweeper for the Public
Works Department.
4.6 Adoption of a resolution authorizing agreements with Metropolitan Council for light rail transit.
4.7 Approval of the appointment of Lilliana Hawthorne to the Parks and Recreation Commission.
4.8 Approval of the appointment of Jordan Pinneke to the Inclusion and Diversity Commission.
3.1(b)
Crystal City Council meeting minutes May 19, 2026
Page 2 of 4
4.9 Adoption of Resolution No. 2026-63, declaring several diseased trees on private properties as
public nuisances and ordering them abated.
4.10 Adoption of a resolution approving the Construction Cooperative Agreement with Hennepin
County for the Douglas Drive safety improvement project.
4.11 Adoption of a resolution recognizing June as Pride Month.
Council Member Eidbo requested items 4.6 and 4.10 be removed from the consent agenda and added
to the regular agenda. Additionally, Council Member Cummings requested item 4.11 be removed from
the consent agenda and added to the regular agenda.
Moved by Council Member Kiser and seconded by Council Member Budziszewski to approve the
consent agenda as amended.
Motion carried.
5. Open Forum
The following persons addressed the council regarding the proposed religious institution at 4801
Welcome Ave. N.:
• Karen Lincoln, 4706 Xenia Ave. N., expressed concerns related to traffic impacts.
• Mary Soukup, 4736 Xenia Ave. N., expressed concerns about the proximity to a nearby bar and
liquor store.
• Cyril Soukup, 4736 Xenia Ave. N., expressed concerns regarding parking impacts.
• Don Bjorback, 4743 Xenia Ave. N., expressed concerns regarding parking and traffic impacts.
6. Regular Agenda
The council considered a resolution recognizing June as Pride Month (consent agenda item 4.11).
Council Member Cummings read the resolution aloud and into the record.
Moved by Council Member Cummings and seconded by Council Member Eidbo to adopt the following
resolution:
RESOLUTION NO. 2026 – 65
RESOLUTION RECOGNIZING JUNE AS PRIDE MONTH
Voting aye: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
Motion carried, resolution declared adopted.
The council considered a resolution authorizing agreements with the Metropolitan Council for light rail
transit. (consent agenda item 4.6).
Transit Project Coordinator Chris Jao, Public Works Director/City Engineer Jesse Struve, and
Community Development Director John Sutter addressed the council.
Moved by Council Member Eidbo and seconded by Council Member Kamish to continue the item until
the June 2, 2026, regular city council meeting and direct staff to obtain a revised agreement that
includes detailed exhibits of the proposed beacon at that crosswalk, along with a commitment to
implement those exhibits.
3.1(b)
Crystal City Council meeting minutes May 19, 2026
Page 3 of 4
Voting aye: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
Motion carried.
The council considered a resolution approving the Construction Cooperative Agreement with
Hennepin County for the Douglas Drive safety improvement project (consent agenda item 4.10).
Public Works Director/City Engineer Jesse Struve addressed the council.
Moved by Council Member Eidbo and seconded by Council Member Budziszewski to adopt the
following resolution:
RESOLUTION NO. 2026 – 64
APPROVE CONTRUCTION COOPERATIVE AGREEMENT (CCA) WITH HENNEPIN
COUNTY FOR DOUGLAS DRIVE SAFETY IMPROVEMENT PROJECT
Voting aye: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
Motion carried, resolution declared adopted.
6.1 The council considered a resolution approving a conditional use permit for a religious institution
at 4801 Welcome Ave. N.
Community Development Director John Sutter addressed the council. Applicants Wuyeh Sanneh
and Sulayman Njie also addressed the council.
Moved by Council Member Onesirosan and seconded by Council Member Budziszewski to adopt
the following resolution:
RESOLUTION NO. 2026 – 66
RESOLUTION APPROVING A CONDITIONAL
USE PERMIT FOR ISLAMIC EDUCATION AND CULTURAL CENTER
Voting aye: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
Motion carried, resolution declared adopted.
6.2 The council considered a resolution modifying parking restrictions on 48th and Welcome Avenues
N.
Public Works Director/City Engineer Jesse Struve addressed the council. Applicant Wuyeh Sanneh
also addressed the council.
Moved by Council Member Eidbo and seconded by Council Member Budziszewski to adopt the
following resolution:
RESOLUTION NO. 2026 – 67
PROHIBITING PARKING ON PORTIONS OF THE WEST SIDE OF WELCOME
AVENUE NORTH AND PORTIONS OF THE NORTH SIDE
OF 48TH AVE N
Voting aye: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
3.1(b)
Crystal City Council meeting minutes May 19, 2026
Page 4 of 4
Motion carried, resolution declared adopted.
7. Council Comments and Announcements
The council and staff made announcements about upcoming events.
8. Adjournment
Moved by Council Member Kiser and seconded by Council Member Cummings to adjourn the
meeting.
Motion carried.
The meeting adjourned at 9:01 p.m.
___________________________________
Julie Deshler, Mayor
ATTEST:
_____________________________________
Chrissy Serres, City Clerk
3.1(b)
Crystal City Council work session minutes May 19, 2026
Pursuant to due call and notice given in the manner prescribed by Section 3.01 of the City Charter,
the Crystal City Council work session was held at 6:31 p.m. on May 19, 2026, in the upper community
room at city hall, 4141 Douglas Dr. N., Crystal, MN, and via Zoom. Mayor Deshler called the meeting to
order.
I.Attendance
The city manager recorded the attendance for city council members and staff:
Council members present: Kamish, Kiser, Onesirosan, Budziszewski, Cummings, Deshler, and Eidbo.
City staff present: City Manager A. Bell, City Attorney R. Tierney, Assistant City Manager/HR
Manager K. Therres, Police Chief B. Hubbard, Lieutenant T. Tourville, Recreation Director J. Elholm,
Public Works Director/City Engineer J. Struve, Community Development Director J Sutter, Transit
Project Coordinator C. Jao, Administrative Program Specialist S. Nissen, and City Clerk C. Serres.
II.Agenda
The council and staff discussed the following agenda item:
1)Commission candidate interviews:
•Alex Willard – Employee Review Board.
•Daniel Hron – Sustainability Commission.
At 6:57 p.m., Mayor Deshler recessed the work session.
Mayor Deshler reconvened the work session at 9:08 p.m. to continue discussion of the following
agenda items:
2)Draft Climate Action Plan follow-up discussion.
3)Council liaison reports.
4)Constituent issues update.
5)City manager update.
6)New business.
7)Council comments and announcements.
III.Adjournment
The work session adjourned at 10:18 p.m.
Julie Deshler, Mayor
ATTEST:
Adam R. Bell, City Manager
3.1(c)
DATE: May 26, 2026
TO: Adam R. Bell, City Manager
City of Crystal City Council
FROM: Jodi Bursheim, Contracted Finance Director
RE: Expenditures over $25,000
Payee Amount
Waste Management (HRG) New Hope, Brooklyn Center, and Crystal April Recycling $149,345.80
Webber Recreational Design Inc Water Walk Pad Replacements $44,700.00
Mansfield Service Partners Fuel for Fleet $30,536.22
Metropolitan Council Wastewater Services for June $178,425.72
Nitti Sanitation Inc HRG Curbside Cleanup $851,188.21
Golden Valley JWC JWC March Water Charges $193,287.96
West Metro Fire Rescue District April Contribution to West Metro Fire $162,193.61
HealthPartners, Inc.May Health Insurance Premiums $188,325.30
MN PERA Employee & City Required Contributions for 5/8/26 Pay Date $89,699.07
$1,887,701.89
Description
3.2
Page 1 of 2
City of Crystal Council Meeting
June 2, 2026
Applications for City License
Lawful gambling (temporary)
New Hope Lions, 3501 Decatur Ct. N., New Hope, MN 55427, for bingo conducted at Welcome Park for
Crystal Frolics on July 24-25, 2026 (pre-approved by City Manager Bell on May 19, 2026)
Liquor – Off-Sale
RPSM, LLC dba Adair Liquor, 6001 42nd Ave. N., Crystal, MN 55422 (Conditional)
Ashley’s Liquor, Inc. dba Ashley’s Liquor, 4920 West Broadway, Crystal, MN 55429
Zahid Beverage Group, LLC dba Crystal Liquor Warehouse, 6200 56th Ave. N., Crystal, MN 55429
SuperValu, Inc. dba Cub Wine & Spirits, 5201 36th Ave. N., Crystal, MN 55422
Missy Hope, Inc. dba Hope Liquor, 111 Willow Bend, Crystal, MN 55428
Klever Liquor, Inc. dba Klever Liquor, 5120 56th Ave. N., Crystal, MN 55429
Gurung Spirits, LLC dba Liquor Barrel, 2728 Douglas Dr. N., Crystal, MN 55422
VangCheng, LLC dba Liquor Barrel Wine & Spirits, 5628 West Broadway, Crystal, MN 55428 (Conditional)
Mejron Investments Ltd. Corp., dba The Wine Thief & Ale Jail, 3600 Douglas Dr. N., Crystal, MN 55422
Liquor – Off-Sale 3.2% Malt Liquor
SuperValu, Inc. dba Cub Foods, 5301 36th Ave. N., Crystal, MN 55422
Northern Tier Retail, LLC dba Speedway #4052, 5359 West Broadway, Crystal, MN 55428
Northern Tier Retail, LLC dba Speedway #4187, 7818 36th Ave. N., Crystal, MN 55427
Liquor – On-Sale
Stino, Inc. dba Big Louie’s Bar & Grill, 5216 West Broadway, Crystal, MN 55429
Blazin Wings, Inc. dba Buffalo Wild Wings #69, 5590 West Broadway, Crystal, MN 55428 (Conditional)
Milton’s Café, LLC dba Milton’s Café, 3545 Douglas Dr. N., Crystal, MN 55422
PurpleRose Lounge Corporation dba PurpleRose Lounge, 5526 West Broadway, Crystal, MN 55428
(Conditional)
Robeck Industries, Inc. dba Steve O’s, 4900 West Broadway, Crystal, MN 55429 (Conditional)
Tequilatown, LLC dba Tequilatown Authentic Mexican Cuisine & Bar, 99 Willow Bend, Crystal, MN 55428
(Conditional)
Liquor – On-Sale Club
Charles R. Knaeble VFW Post #494, 5222 56th Ave. N., Crystal, MN 55429 (Conditional)
Liquor – On-Sale Wine and 3.2% Malt Liquor
Cajun 4 Seafood, LLC dba Cajun Kitchen, 5440 West Broadway, Crystal, MN 55428
Liquor – On-Sale Sunday
Stino, Inc. dba Big Louie’s Bar & Grill, 5216 West Broadway, Crystal, MN 55429
Blazin Wings, Inc. dba Buffalo Wild Wings #69, 5590 West Broadway, Crystal, MN 55428 (Conditional)
Cajun 4 Seafood, LLC dba Cajun Kitchen, 5440 West Broadway, Crystal, MN 55428
Milton’s Café, LLC dba Milton’s Café, 3545 Douglas Dr. N., Crystal, MN 55422
PurpleRose Lounge Corporation dba PurpleRose Lounge, 5526 West Broadway, Crystal, MN 55428
(Conditional)
3.3
Page 2 of 2
Robeck Industries, Inc. dba Steve O’s, 4900 West Broadway, Crystal, MN 55429 (Conditional)
Tequilatown, LLC dba Tequilatown Authentic Mexican Cuisine & Bar, 99 Willow Bend, Crystal, MN 55428
(Conditional)
Charles R. Knaeble VFW Post #494, 5222 56th Ave. N., Crystal, MN 55429 (Conditional)
Multiple Animal Kennel/Commercial
T&C Stillwater Inc. dba Pet Supplies Plus, 345 Willow Bend, Crystal, MN 55428 (Conditional)
Rental (new)
6148 Lakeland Ave. N. – Qweyonoh Parker (Conditional)
8116 32nd Pl. N. – Nicole Doelz (Conditional)
5917 34th Ave. N. – Mai Kia Vang (Conditional)
5401 51st Ave. N. – LPF Cavanagh Apartments LLC (Conditional)
Rental (renewal)
4559 Douglas Dr. N. – DNJ Enterprises LLC (Conditional)
5324 Florida Ave. N. – Jared Campbell
4219 Georgia Ave. N. – Invitation Homes (Conditional)
3809 Hampshire Ave. N. – HPA II Borrower 2021 – 1 LLC
4230 Hampshire Ave. N. – Bill Smith
2718-2720 Jersey Ave. N – Clayton and Tammy Duggan (Conditional)
3009 Kentucky Ave. N. – Karen Johnson-Bennett
3950 Kentucky Ave. N. – Jamie Ramirez (Conditional)
5400 Louisiana Ave. N. – RM Houses LLC
3415 Major Ave. N. – Invitation Homes (Conditional)
3341 Nevada Ave. N. #4102 – Seitzer 4 LLC
5656 Quail Ave. N. – HPA II Borrower 2021-1 LLC (Conditional)
2971 Sumter Ave. N. – Steve Johnson
5518 Toledo Ave. N. – Hartzell Rental LLC
5643 Zane Ave. N. – Kendra Deshler
6125 32nd Ave. N. – Elise Hoverman
6603 34th Ave. N. – Mark Madero
5910 36th Ave. N. – Reese Pfeiffer
7017 36th Ave. N. – 36th Ave. Ventures LLC (Conditional)
7025 36th Ave. N. – 36th Ave. Ventures LLC (Conditional)
6800 45th Ave. N. – Bill Smith
5324 47th Ave. N. – Bill Smith
5915 47th Ave. N. – HPA II Borrower 2019-1-LLC
Tree Trimmer
Maximum Tree Services & Landscaping LLC, 6618 150th Ave. N.E., Spicer, MN 56288
3.3
Memorandum
DATE: June 2, 2026
TO: Mayor and City Council
FROM: Sarah Nissen, Administrative Program Specialist
SUBJECT: Consider Appointment of Daniel Hron to the Sustainability Commission
____________________________________________________________________
BACKGROUND
The City Council interviewed Daniel Hron for appointment to the Sustainability Commission on
May 19. Following the interview, Daniel Hron is recommended for appointment to the
Sustainability Commission to fill a vacant Section I seat, with a term expiring on December 31,
2027.
RECOMMENDATION
Recommend a new appointment of Daniel Hron to the Sustainability Commission for a Section I
seat for a term to expire 12/31/27.
ATTACHMENT
Commission Application – Daniel Hron (Redacted)
3.4
3.4
3.4
3.4
Memorandum
DATE: June 2, 2026
TO: Mayor and City Council
FROM: Sarah Nissen, Administrative Program Specialist
SUBJECT: Consider Appointment of Alex Willard to the Employee Review Board
____________________________________________________________________
BACKGROUND
The City Council interviewed Alex Willard for appointment to the Employee Review Board
on May 19. Following the interview, Alex Willard is recommended for appointment to the
Employee Review Board to fill an alternate seat, with a term expiring on December 31, 2028.
RECOMMENDATION
Recommend a new appointment of Alex Willard to the Employee Review Board for an alternate
seat for a term to expire 12/31/28.
ATTACHMENT
Commission Application – Alex Willard (Redacted)
3.5
3.5
3.5
3.5
CITY OF CRYSTAL
MINNESOTA
RESOLUTION NO. 2026 – ___
RESOLUTION REPORTING ON STATE PERFORMANCE MEASURES
WHEREAS, the State Legislature created the Council on Local Results and Innovation, which set a
standard set of ten performance measures for cities that will aid residents, taxpayers, and state and
local elected officials in determining the efficiency of local services; and
WHEREAS, the measures aid in evaluating residents’ satisfaction with local services; and
WHEREAS, Crystal is eligible for reimbursement; and
WHEREAS, the Crystal City Council adopted Resolution No. 2011-56, declaring Crystal’s adoption of
the State Performance Measures and program and agreeing to meet the reporting requirements as
required by the State Auditor’s office, of which it has done annually since.
NOW, THEREFORE, BE IT RESOLVED by the Crystal City Council that the City of Crystal declares that:
1.The City has adopted the ten performance measures developed by the Council; and
2.The City will survey its residents on the services included in at least the ten performance
benchmarks in the third quarter of 2026; and
3.The City is implementing a local performance measurement system as developed by the
Council based on the survey results; and
4.The City will report the results of the survey, including the ten performance measures, to its
residents through publication on the city’s website.
BE IT FURTHER RESOLVED THAT the results of the community survey and performance measures be
provided to the Office of the State Auditor.
Adopted this 2nd day of June 2026.
______________________________
Julie Deshler,
Mayor
ATTEST:
_______________________________
Chrissy Serres,
City Clerk
3.6
COUNCIL STAFF REPORT
DATE: May 29, 2026
TO: Mayor and City Council
FROM: City Manager Adam R. Bell
RE: Charitable Gambling Funds Update
Background
The current financial data for the City’s Charitable Gambling Fund is:
2026 Charitable Gambling Funds 2026
Revenue YTD Amount YTD
VFW POST 494 $ 0
WMFRD RELIEF ASSOC $ 0
Total $ 0
Expenditures YTD NEAR Food Shelf $ 5,000
Nazarene Center for Compassion $ 10,000
PD Canine $ 33,679
Frolics $ 25,000
Airport Open House $ 5,691
WMFRD/SWAT Equipment $ 5,000
Total Actual $ 72,988
Anticipated Expenditures Kick off to Summer – Inflatables, Audio, Misc. $ 25,000
WMFRD/SWAT Equipment $ 15,000
Airport Open House $ 2,809
Misc City Events $ 10,000
Food Shelves $ 6,000
Total Projected $ 58,809
Actual Net Change - Increase/(Decrease) $ (72,988)
Cash Balance Jan 1 $ 185,041
Cash Balance Current $ 112,053
Cash Balance Projected $ 53,244
The figures above, including the projected balance, do not include any 2026 receipts. We still
anticipate that revenue will be between $ 40K and $80K in 2026, which would bring the projected
balance to approximately $90,000-135,000.
Requested City Council Action
No action is requested at this time. However, if the Council wishes to provide any updated direction,
this item can be pulled for discussion at that time.
3.7
CITY OF CRYSTAL
MINNESOTA
RESOLUTION NO. 2026-___
RESOLUTION RECOGNIZING FLAG DAY 2026
WHEREAS, on June 14, 1777, the Second Continental Congress passed a resolution calling for the
design of our nation’s flag and christening our flag’s iconic stripes, stars, and field of blue; and
WHEREAS, on May 30, 1916, President Woodrow Wilson issued a proclamation suggesting and
requesting that “throughout the nation and if possible, in every community, the fourteenth day of
June be observed as Flag Day with special patriotic exercises;” and
WHEREAS, on August 3, 1949, Congress approved the national observance of Flag Day, and
President Harry Truman signed it into law; and
WHEREAS, we celebrate Flag Day across the United States on June 14 each year to honor the United
States flag and to commemorate the flag’s adoption. This is a day set aside for Americans and Crystal
residents to reflect on the foundations of the nation’s freedom; and
WHEREAS, while the American flag has gone through many changes over the centuries, has seen
many battles, and has earned many tears, scars, and tatters, it remains a symbol of hope and an
enduring symbol of the country’s ideals since its early days; and
WHEREAS, the flag of the United States represents freedom, and when we honor our flag, we honor
what we stand for as a Nation and a community – freedom, equality, justice, and hope.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Crystal, that June 14, 2026, is
recognized as Flag Day in Crystal and encourages the residents of Crystal to honor this day by proudly
displaying the American flag at their homes and businesses and rededicating themselves to the
ideals for which the flag stands.
Adopted this 2nd day of June 2026.
______________________________
Julie Deshler,
Mayor
ATTEST:
_______________________________
Chrissy Serres,
City Clerk
3.8
CITY OF CRYSTAL
MINNESOTA
RESOLUTION NO. 2026 – ___
RESOLUTION RECOGNIZING JUNETEENTH 2026
WHEREAS, a priority of the Crystal City Council is making Crystal a welcoming and inclusive
community; and
WHEREAS, recognizing Juneteenth and what it stands for is directly related to the City’s efforts to
be a more welcoming and inclusive community; and
WHEREAS, June 19th has a special meaning to Americans, and is called "JUNETEENTH" combining
the words June and Nineteenth, and has been celebrated by Americans for over 150 years; and
WHEREAS, Juneteenth is the oldest nationally celebrated commemoration of the ending of slavery
in the United States. It has been celebrated under many names, including Freedom Day, Jubilee Day,
Second Independence Day, Emancipation Day; and
WHEREAS, the Emancipation Proclamation was issued on January 1, 1863; however, notice of the
signing of the Emancipation Proclamation was not received in Galveston, TX, until after Union
General Gordon Grainger traveled to announce the general order on June 19, 1865; and
WHEREAS, Juneteenth became a federal holiday on June 17, 2021, and in 2023, Minnesota’s 93rd
Legislature formally established Juneteenth as a state-recognized holiday; and
WHEREAS, our African-American residents’ freedom, contributions, and achievements are
acknowledged as part of our American history.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Crystal, that June 19, 2026, is
recognized as Juneteenth Freedom Day in Crystal; and the history, contributions, and achievements
of African-Americans in Crystal and the US are recognized.
Adopted this 2nd day of June 2026.
______________________________
Julie Deshler,
Mayor
ATTEST:
_______________________________
Chrissy Serres,
City Clerk
3.9
City of Crystal, MN
Audit Presentation
5.1
The Audit
5.1
Management is responsible for the financial statements
Auditor is responsible to express an opinion on the financial statements
Unmodified Opinion –best opinion an auditor is able to offer
Provides assurance that the financial statements are fairly presented in all
material respects
Independent Auditor’s Report
5.1
Report on Minnesota Legal Compliance
◊No compliance findings reported
Report on Government Auditing Standards
◊One internal control finding -Lack of Segregation of Accounting Duties
Communications Letter
◊Required Communication
◊Financial Analysis
Audit Communications
5.1
Financial Communications
5.1
General Fund Balance
5.1
General Fund
-Fund Balance as a Percentage of Budget
5.1
General Fund Budget to Actual Results
Budget Actual Variance Percentage
Revenue
Taxes and assessments 17,346,154$ 17,351,123$ 4,969$ 0.0%
Intergovernmental 2,890,589 2,707,196 (183,393) -6.3%
Licenses, permits, and charges for services 1,847,805 1,753,872 (93,933) -5.1%
Other 309,400 535,905 226,505 73.2%
Total revenues 22,393,948 22,348,096 (45,852) -0.2%
Expenditures
General government 2,820,278 2,694,786 (125,492) -4.4%
Public safety 10,982,021 10,299,246 (682,775) -6.2%
Public works 4,603,112 4,498,740 (104,372) -2.3%
Parks and recreation 3,087,931 3,085,618 (2,313) -0.1%
Community development 856,494 822,018 (34,476) -4.0%
Total expenditures 22,349,836 21,400,408 (949,428) -4.2%
Excess of revenues over
(under) expenditures 44,112 947,688 903,576 2048.4%
Net Other Financing Sources (Uses) 755,888 1,230,828 474,940 62.8%
Change in fund balance 800,000 2,178,516 1,378,516 N/A
Beginning fund balance 7,915,836 7,915,836 - N/A
Ending fund balance 8,715,836$ 10,094,352$ 1,378,516$ 15.8%
5.1
General Fund Revenues
5.1
General Fund Expenditures
5.1
General Fund Expenditures
5.1
Water Enterprise Fund
5.1
Sanitary Sewer Enterprise Fund
5.1
Storm Drainage Enterprise Fund
5.1
Street Lights Enterprise Fund
5.1
Per Capita Revenues and Expenditures
Trends
2024** 2025***
Intergovernmental revenues per capita 208$ 186$
Property taxes per capita *710 835
Total revenue per capita 1,110$ 1,118$
Expenditures per capita
(less debt service and capital)904$ 975$
Total expenditures per capita 1,048$ 1,157$
Population 23,263 23,092
* Property taxes exclude tax increments
** 2024 per capita data uses 2023 population forecast from Metropolitan Council
*** 2025 per capital data uses 2024 population forecast from the Metropolitan Council
Per Capita Trends
City of Crystal
5.1
Tax Capacity, Certified Levy, and City Tax Rate
5.1
Auditor
5.1
Aaron Dahl
AUDIT MANAGER
651-207-3948
AARON.DAHL@CREATIVEPLANNING.COM
5.1
Thank You
5.1
This commentary is provided for general information purposes only, should not be construed as investment, tax or legal advice, and does not constitute an
attorney/client relationship. Past performance of any market results is no assurance of future performance. The information contained herein has been obtained
from sources deemed reliable but is not guaranteed.
5.1
City of Crystal
Hennepin County, Minnesota
Communications Letter
December 31, 2025
5.1
City of Crystal
Table of Contents
Report on Matters Identified as a Result of
the Audit of the Basic Financial Statements 1
Significant Deficiency 3
Required Communication 4
Financial Analysis 8
Emerging Issues 19
5.1
1
Report on Matters Identified as a Result of
the Audit of the Basic Financial Statements
Honorable Mayor and Members
of the City Council
City of Crystal
Crystal, Minnesota
In planning and performing our audit of the financial statements of the governmental activities,
business-type activities, each major fund, and the aggregate remaining fund information of the
City of Crystal, Minnesota, as of and for the year ended December 31, 2025, in accordance with
auditing standards generally accepted in the United States of America and the standards applicable
to financial audits contained in Government Auditing Standards, issued by the Comptroller General
of the United States, we considered the City's internal control over financial reporting (internal
control) as a basis for designing audit procedures that are appropriate in the circumstances for the
purpose of expressing our opinions on the financial statements, but not for the purpose of expressing
an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an
opinion on the effectiveness of the City's internal control over financial reporting.
Our consideration of internal control was for the limited purpose described in the preceding
paragraph and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies
may exist that have not been identified. In addition, because of inherent limitations in internal
control, including the possibility of management override of controls, misstatements due to error, or
fraud may occur and not be detected by such controls. However, as discussed below, we identified a
certain deficiency in internal control that we consider to be a significant deficiency.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the City's basic financial statements will not
be prevented, or detected and corrected, on a timely basis. A reasonable possibility exists when the
likelihood of an event occurring is either reasonably possible or probable as defined as follows:
• Reasonably possible. The chance of the future event or events occurring is more than remote
but less than likely.
• Probable. The future event or events are likely to occur.
We did not identify any deficiencies in internal control that we consider to be material weaknesses.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over
financial reporting that is less severe than a material weakness, yet important enough to merit
attention by those charged with governance. The significant deficiency identified is stated within
this letter.
5.1
2
The accompanying memorandum also includes financial analysis and recommendations for
improvement of accounting procedures and internal control measures that came to our attention as a
result of our audit of the basic financial statements of the City, for the year ended
December 31, 2025. The matters discussed herein were considered by us during our audit and they
do not modify the opinion expressed in our Independent Auditor's Report dated May 28, 2026, on such
statements.
The purpose of this communication, which is an integral part of our audit, is to describe for the
Members of the City Council and management and others within the City and state oversight agencies
the scope of our testing of internal control and the results of that testing. Accordingly, this
communication is not intended to be and should not be used for any other purpose.
Minneapolis, Minnesota
May 28, 2026
5.1
City of Crystal
Significant Deficiency
3
Lack of Segregation of Accounting Duties
The City had a lack of segregation of accounting duties due to a limited number of office employees.
Management and Members of the City Council are aware of this condition and has taken certain steps
to compensate for the lack of segregation. However, due to the number of staff needed to properly
segregate all of the accounting duties, the cost of obtaining desirable segregation of accounting
duties can often exceed benefits which could be derived. Management and the Members of the City
Council has determined a complete segregation of accounting duties is impractical to correct.
We have audited the basic financial statements of the governmental activities, business-type
activities, each major fund, and the aggregate remaining fund information of the City as of and for
the year ended December 31, 2025. Professional standards require that we advise you of the
following matters related to our audit.
5.1
City of Crystal
Required Communication
4
We have audited the basic financial statements of the governmental activities, business-type
activities, each major fund, and the aggregate remaining fund information of the City as of and for
the year ended December 31, 2025. Professional standards require that we advise you of the
following matters related to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter, our responsibility, as described by professional
standards, is to form and express opinions about whether the basic financial statements prepared by
management with your oversight are presented fairly, in all material respects, in accordance with
accounting principles generally accepted in the United States of America. Our audit of the basic
financial statements does not relieve you or management of its respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain
reasonable, rather than absolute, assurance about whether the basic financial statements are free of
material misstatement. An audit of the basic financial statements includes consideration of internal
control over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City 's
internal control over financial reporting. Accordingly, as part of our audit, we considered the
internal control of the City solely for the purpose of determining our audit procedures and not to
provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our
professional judgement, relevant to your responsibilities in overseeing the financial reporting
process. However, we are not required to design procedures for the purpose of identifying other
matters to communicate to you.
Generally accepted accounting principles provide for certain Required Supplementary Information
(RSI) to supplement the basic financial statements. Our responsibility with respect to the RSI, which
supplements the basic financial statements, is to apply certain limited procedures in accordance
with generally accepted auditing standards. However, the RSI was not audited and, because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance, we do not express an opinion or provide any assurance on the RSI.
Our responsibility for the supplementary information accompanying the basic financial statements ,
as described by professional standards, is to evaluate the presentation of the supplementary
information in relation to the basic financial statements as a whole and to report on whether the
supplementary information is fairly stated, in all material respects, in relation to the basic financial
statements as a whole.
Our Responsibility in Relation to Government Auditing Standards
As communicated in our engagement letter, part of obtaining reasonable assurance about whether
the basic financial statements are free of material misstatement, we performed tests of the City's
compliance with certain provisions of laws, regulations, contracts, and grant agreements,
noncompliance with which could have a direct and material effect on the determination of basic
financial statement amounts. However, the objective of our tests was not to provide an opinion on
compliance with such provisions.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated
to you.
5.1
City of Crystal
Required Communication
5
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, our firm, and our network firms have
complied with all relevant ethical requirements regarding independence.
Significant Risks
We addressed the following significant risks of material misstatement identified in our planning
procedures:
• Management Override of Controls – Management override of internal control is considered a
risk in substantially all engagements as management may be incentivized to produce better
results.
• Misappropriation of Assets – If duties cannot be appropriately segregated, there is a risk of
unauthorized disbursements being made by the City. In addition, generally this results in less
review taking place as transactions are recorded in the financial statements.
• Improper Revenue Recognition – Revenue recognition is considered a fraud risk on
substantially all engagements as it generally has a significant impact on the results of the
government's operations. In addition, complexities exist surrounding the calculation and
recording of various revenue sources.
• Pension Valuation – Net Pension Liability, Deferred Outflows of Resources Related to Pensions,
and Deferred Inflows of Resources Related to Pensions are generally material to the financial
statements and involve significant estimates.
• OPEB Valuation – Total OPEB Liability, Deferred Outflows of Resources Related to OPEB, and
Deferred Inflows of Resources Related to OPEB are generally material to the financial
statements and involve significant estimates.
Qualitative Aspects of the City's Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of
the significant accounting policies adopted by the City is included in the notes to the basic financial
statements. There have been no initial selection of accounting policies and no changes to significant
accounting policies or their application during 2025. No matters have come to our attention that
would require us, under professional standards, to inform you about (1) the methods used to account
for significant unusual transactions and (2) the effect of significant accounting policies in
controversial or emerging areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates and Related Disclosures
Accounting estimates and related disclosures are an integral part of the basic financial statements
prepared by management and are based on management's current judgements. Those judgements
are normally based on knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their
significance to the basic financial statements and because of the possibility that future events
affecting them may differ markedly from management's current judgements.
The most sensitive estimates affecting the basic financial statements relate to:
Total Other Post Employment Benefits (OPEB) Liability, Deferred Outflows of Resources Related
to OPEB and Deferred Inflows of Resources Related to OPEB – These balances are based on an
actuarial study using the estimates of future obligations of the City for post employment
benefits.
5.1
City of Crystal
Required Communication
6
Qualitative Aspects of the City's Significant Accounting Practices (Continued)
Significant Accounting Estimates and Related Disclosures (Continued)
Net Pension Liability, Deferred Outflows of Resources Related to Pensions and Deferred Inflows of
Resources Related to Pensions – These balances are based on an allocation by the pension plans
using estimates based on contributions.
We evaluated the key factors and assumptions used to develop the accounting estimates and
determined that they are reasonable in relation to the basic financial statements taken as a whole
and in relation to the applicable opinion units.
Financial Statement Disclosures
Certain basic financial statement disclosures involve significant judgment and are particularly
sensitive because of their significance to financial statement users. The basic financial statement
disclosures are neutral, consistent, and clear.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance
of the audit.
Uncorrected and Corrected Misstatements
For the purposes of this communication, professional standards require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial,
and communicate them to the appropriate level of management. Further, professional standards
require us to also communicate the effects of uncorrected misstatements related to prior periods on
the relevant classes of transactions, account balances or disclosures, and the basic financial
statements taken as a whole and each applicable opinion unit. Management did not identify, and we
did not notify them of any uncorrected financial statement misstatements.
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management as a result of our audit
procedures. None of the misstatements detected as a result of audit procedures and corrected by
management were material, either individually or in the aggregate, to the basic financial statements
taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or
auditing matter, which could be significant to the City's basic financial statements or the auditor's
report. No such disagreements arose during the course of our audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the
management representation letter.
Management's Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters. Management has informed us that, and to our knowledge, there were no
consultations with other accountants regarding auditing and accounting matters.
5.1
City of Crystal
Required Communication
7
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, we generally discuss a variety of
matters, including the application of accounting principles and auditing standards, significant events
or transactions that occurred during the year, operating and regulatory conditions affecting the City,
and operational plans and strategies that may affect the risks of material misstatement. None of the
matters discussed resulted in a condition to our retention as the City's auditor.
Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information, whether
financial or nonfinancial, included in the City's annual reports, does not extend beyond the
information identified in the audit report, and we are not required to perform any procedures to
corroborate such other information.
We applied certain limited procedures to the RSI that supplements the basic financial statements.
Our procedures consisted of inquiries of management regarding the methods of preparing the
information and comparing the information for consistency with management's responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the
basic financial statements. We did not audit the RSI and do not express an opinion or provide any
assurance on the RSI.
With respect to the supplementary information accompanying the financial statements, we made
certain inquiries of management and evaluated the form, content and methods of preparing the
information to determine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the prior
period, and the information is appropriate and complete in relation to our audit of the financial
statements. We compared and reconciled the supplementary information to the underlying
accounting records used to prepare the basic financial statements or to the basic financial
statements themselves.
Our responsibility also includes communicating to you any information which we believe is a material
misstatement of fact. Nothing came to our attention that caused us to believe that such information,
or its manner of presentation, is materially inconsistent with the information, or manner of its
presentation, appearing in the basic financial statements.
5.1
City of Crystal
Financial Analysis
8
The following pages provide graphic representation of select data pertaining to the financial position
and operations of the City for the past five years. Our analysis of each graph is presented to provide
a basis for discussion.
General Fund
At December 31, 2025, the General Fund balance was $10,094,352, an increase of 27.5%, or
$2,178,518, from the 2024 balance. The components of fund balance for the General Fund and fund
balance as a percent of subsequent years' budget are depicted in the graphs below and on the
following page.
$6,765,565 $5,558,799 $5,160,502 $6,489,446 $9,009,183
$957,521 $917,956 $924,404 $1,401,517 $1,051,830
$46,452 $35,338 $45,109 $24,873 $33,339
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2021 2022 2023 2024 2025
General Fund Balance
Unassigned Committed for Compensated Absences Nonspendable
5.1
City of Crystal
Financial Analysis
9
General Fund (Continued)
The City adopted a budget for 2026 which called for an increase in expenditures of 10.9%, or
$2,516,662 compared to the 2025 budget. Fund balance at December 31, 2025, as a percentage of
the subsequent budget is shown in the chart below. It is the City's policy to maintain unassigned fund
balance for cash flow reserves equal to 40% of the General Fund budget for the subsequent year. The
City has not been in compliance with its fund balance policy for the five years presented.
40%
31%
25%
28%
35%
45%
36%
30%
34%
39%
15%
20%
25%
30%
35%
40%
45%
50%
55%
2021 2022 2023 2024 2025
Fund Balance as a Percentage of Budget
Unassigned Fund Balance Total Fund Balance
5.1
City of Crystal
Financial Analysis
10
General Fund (Continued)
For the 2025 operating year, the City Council approved a balanced budget anticipating no change in
fund balance. Revenues were under budget by 0.2% and expenditures were 4.2% under budget.
Budget Actual Variance Percentage
Revenue
Taxes and assessments 17,346,154$ 17,351,123$ 4,969$ 0.0%
Intergovernmental 2,890,589 2,707,196 (183,393) -6.3%
Licenses, permits, and charges for services 1,847,805 1,753,872 (93,933) -5.1%
Other 309,400 535,905 226,505 73.2%
Total revenues 22,393,948 22,348,096 (45,852) -0.2%
Expenditures
General government 2,820,278 2,694,786 (125,492) -4.4%
Public safety 10,982,021 10,299,246 (682,775) -6.2%
Public works 4,603,112 4,498,740 (104,372) -2.3%
Parks and recreation 3,087,931 3,085,618 (2,313) -0.1%
Community development 856,494 822,018 (34,476) -4.0%
Total expenditures 22,349,836 21,400,408 (949,428) -4.2%
Excess of revenues over
(under) expenditures 44,112 947,688 903,576 2048.4%
Net Other Financing Sources (Uses) 755,888 1,230,828 474,940 62.8%
Change in fund balance 800,000 2,178,516 1,378,516 N/A
Beginning fund balance 7,915,836 7,915,836 - N/A
Ending fund balance 8,715,836$ 10,094,352$ 1,378,516$ 15.8%
General fund revenues in total came in $45,852 under budgeted amounts. The largest budget
variance for revenue was in the other revenue category, which was $226,505 over budget based on
investment income outperforming the budgeted amount along with additional revenue from
reimbursements. Intergovernmental revenue was $183,393 under budget due to less state aid being
received for projects such as Broadway park and MN Deed project.
Total general fund expenditures were $949,428 under budget for 2025. Public safety expenditures
were $682,775 under budget related to budgeting conservatively for salaries and benefits along with
budgeting for state fire aid to be passed through.
Additional transfers of over $1.2 million were approved for 2025 to transfer public safety aid to the
General Fund and to reimburse the General Fund for utility costs that are now being funded by the
Building Internal Service Fund.
5.1
City of Crystal
Financial Analysis
11
General Fund Revenues
The chart below shows the City's revenues by source for the last five years. Total revenues of
$22,348,093 in 2025 increased from $19,875,797 in 2024. An increase of $2,688,481 occurred in
property taxes due to an increase in the amount of property tax levied for the General Fund for the
year. Intergovernmental revenue decreased $338,843 due in large part to a change in the accounting
of fire state aid. Licenses and permits decreased $164,573 with less building permit activity in 2025.
Other revenue increased $149,199 related primarily to increased reimbursement revenue.
2021 2022 2023 2024 2025
Other $229,628 $84,294 $577,686 $386,648 $535,905
Charges for Services 646,189 854,019 850,674 706,867 880,138
Licenses and Permits 874,706 850,953 999,910 999,807 873,734
Intergovernmental 1,797,751 1,927,302 1,784,263 3,119,833 2,707,196
Property Taxes 12,052,301 12,488,689 13,391,566 14,662,642 17,351,123
$-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
General Fund Revenues
5.1
City of Crystal
Financial Analysis
12
General Fund Expenditures
The pie charts below show the breakdown of expenditures in the General Fund for the last two years.
The allocation of expenditures by function was relatively consistent between 2024 and 2025 with
Public Safety decreasing in 2025 up to 48% of the total General Fund expenditures.
General
Government
13%
Public Safety
48%
Public Works
21%
Parks and
Recreation
14%
Community
Development
4%
2025 General Fund Expenditures
General
Government
12%
Public Safety
52%
Public Works
20%
Parks and
Recreation
11%
Community
Development
5%
2024 General Fund Expenditures
5.1
City of Crystal
Financial Analysis
13
General Fund Expenditures (Continued)
General Fund expenditures increased $1,356,458, or 6.8%, from the prior year. Parks and Recreation
expenditures increased $887,090 with higher salary and benefit costs with additional staffing along
with greater pool expenditures as the it was reopened in 2025 after reconstruction occurred in 2024.
Public Works expenditures increased $570,092 due in large part to monthly interfund building service
charges for park maintenance. Expenditures for general government increased $197,381 with salaries
and benefits with new positions being added along with higher professional service and interfund
service costs. Expenditures for public safety decreased $219,181 related to the accounting change
for the state fire aid pass through.
2021 2022 2023 2024 2025
Community Development $677,721 $735,304 $822,685 $900,942 $822,018
Parks and Recreation 3,506,923 3,869,267 4,198,877 2,198,528 3,085,618
Public Works 1,761,363 1,873,638 1,948,482 3,928,648 4,498,740
Public Safety 8,478,737 9,082,619 9,362,715 10,518,427 10,299,246
General Government 2,243,454 2,424,851 2,304,638 2,497,405 2,694,786
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
General Fund Expenditures
5.1
City of Crystal
Financial Analysis
14
Water Enterprise Fund
Activity for the City's Water Fund is shown below. Water operating revenues increased $334,716 as a
result of increase in rates. Operating expenses increased $919,652 compared to 2024 with noted
increases for water charges in 2025. The Water Fund ended the year with an operating income of
$937,407, which was a decrease of $584,936 compared to 2024.
2021 2022 2023 2024 2025
Operating revenue $5,060,454 $5,307,608 $5,825,482 $5,742,701 $6,077,417
Operating expense 3,713,204 3,813,496 3,986,717 4,220,358 5,140,010
Net income with depreciation 1,532,831 1,700,832 2,334,056 2,072,463 1,488,342
Net income without depreciation 1,701,056 1,892,097 2,538,863 2,300,915 1,755,964
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Water Utility
5.1
City of Crystal
Financial Analysis
15
Sanitary Sewer Enterprise Fund
Sewer operating revenues increased $323,459 due to increased billing rates and billing units.
Operating expenses increased $176,234 due to increased sewer disposal charges. The Sanitary Sewer
Fund's operating income was $940,465 and increased $138,592 from 2024.
2021 2022 2023 2024 2025
Operating revenue $3,114,385 $3,364,336 $3,628,556 $3,686,000 $4,009,459
Operating expense 2,742,022 2,668,640 2,728,239 2,895,750 3,071,984
Net income with depreciation 424,580 688,252 990,151 801,873 940,465
Net income without depreciation 577,443 865,078 1,214,004 1,051,155 1,209,750
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Sanitary Sewer Utility
5.1
City of Crystal
Financial Analysis
16
Storm Drainage and Street Lights Enterprise Funds
2021 2022 2023 2024 2025
Operating revenue $1,310,107 $1,365,681 $1,395,139 $1,426,553 $1,526,449
Operating expense 817,652 937,050 930,995 1,047,966 1,056,920
Net income with depreciation 480,414 387,410 528,955 452,013 625,617
Net income without depreciation 896,206 850,096 1,030,781 1,024,061 1,198,471
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Storm Drainage Utility
2021 2022 2023 2024 2025
Operating revenue $194,537 $195,555 $212,369 $225,286 $238,058
Operating expense 180,314 205,757 208,389 195,671 211,798
Net income with depreciation 19,912 28,206 12,557 65,704 85,150
Net income without depreciation 52,462 60,755 45,297 98,824 118,270
$-
$50,000
$100,000
$150,000
$200,000
$250,000
Street Lights Utility
5.1
City of Crystal
Financial Analysis
17
Per Capita Revenues and Expenditures
Below is a chart of the per capita trends in selected revenue and expenditure line items. In 2025, the
intergovernmental revenue per capita decreased due less MN Deed construction activity and state
fire aid in 2025. The property taxes per capita for 2025 increased due to an increase in property tax
levy. Current expenditures per capita increased along with total expenditures per capital due to
more capital project costs in 2025.
2024**2025***
Intergovernmental revenues per capita 208$ 186$
Property taxes per capita *710 835
Total revenue per capita 1,110$ 1,118$
Expenditures per capita
(less debt service and capital)904$ 975$
Total expenditures per capita 1,048$ 1,157$
Population 23,263 23,092
* Property taxes exclude tax increments
** 2024 per capita data uses 2023 population forecast from Metropolitan Council
*** 2025 per capital data uses 2024 population forecast from the Metropolitan Council
Per Capita Trends
City of Crystal
5.1
City of Crystal
Financial Analysis
18
Tax Capacity, Certified Tax Levy, and City Tax Rate
The chart below graphs the tax capacity, certified tax levy, and City tax rate for 2021 through 2025.
The tax capacity is based on total tax capacity, prior to adjustments for captured Tax Increment
Financing (TIF) and fiscal disparities. The certified tax levy amount is also prior to fiscal disparity
adjustments.
The City's tax capacity decreased from 2024 to 2025, by $1,131,178, or 3.7%. With taxable market
value increasing at a faster rate than the certified levy over the last five years, the City's tax rate
has increased from 48.4% in 2021 to 58.5% in 2025.
$23,617,970
$25,586,218
$28,993,403
$30,835,307
$29,704,129
$12,837,587 $13,519,480
$14,826,680
$16,322,730
$18,981,674
48.4%
46.3%46.4%48.4%
58.5%
-5%
5%
15%
25%
35%
45%
55%
65%
$-
$3,000,000
$6,000,000
$9,000,000
$12,000,000
$15,000,000
$18,000,000
$21,000,000
$24,000,000
$27,000,000
$30,000,000
$33,000,000
2021 2022 2023 2024 2025
Tax Capacity, Certified Levy, and City Tax Rate
Tax Capacity Certified Tax Levy City Tax Rate
* Tax capacity and city tax rate obtained from Hennepin County taxing district information
5.1
City of Crystal
Emerging Issues
19
Executive Summary
The following is an executive summary of financial related updates to assist you in staying current on
emerging issues in accounting and finance. This summary will give you a preview of the new
standards that have been recently issued and what is on the horizon for the near future. The most
recent and significant updates include:
• Accounting Standard Update – GASB Statement No. 103 – Financial Reporting Model
Improvements
GASB has issued GASB Statement No. 103 relating to changes in financial reporting
requirements. The changes provide clarity, enhance the relevance of information, provide
more useful information for decision-making, and provide for greater comparability amongst
government entities.
• Accounting Standard Update – GASB Statement No. 104 – Disclosure of Certain Capital
Assets
GASB has issued GASB Statement No. 104 relating to capital asset disclosures. The disclosures
required by this Statement provide users of the financial statements with essential
information about certain types of capital assets.
The following are extensive summaries of the current updates. As your continued
business partner, we are committed to keeping you informed of new and emerging issues. We are
happy to discuss these issues with you further and their applicability to your City.
5.1
City of Crystal
Emerging Issues
20
Accounting Standard Update – GASB Statement No. 103 – Financial Reporting Model
Improvements
The objective of this Statement is to improve key components of the financial reporting model to
enhance its effectiveness in providing information that is essential for decision making and assessing
a government's accountability. This Statement also addresses certain application issues.
This Statement addresses 5 areas of the financial statements (1) Management's Discussion and
Analysis (MD&A), (2) Unusual or Infrequent Items, (3) Presentation of the Proprietary Fund Statement
of Revenues, Expenses, and Changes in Fund Net Position, (4) Major Component Unit Information,
and (5) Budgetary Comparison Information.
This Statement continues the requirement that the MD&A precede the basic financial statements as
part of the Required Supplementary Information (RSI). This Statement requires that the information
presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the
Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and
Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions. The
Statement stresses that detailed analyses should explain why balances and results of operations
changed, rather than stating amounts and "boilerplate" discussions.
This Statement describes unusual or infrequent items as transactions and other events that are either
unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the
inflows and outflows related to each unusual or infrequent item separately as the last presented
flow(s) of resources prior to the net change in resource flows in the government-wide, governmental
fund, and proprietary fund statements of resource flows.
This Statement requires that the proprietary fund statement of revenues, expenses, and changes in
fund net position continue to distinguish between operating and nonoperating revenues and
expenses. The Statement provides clarification regarding operating and nonoperating revenues and
expenses. Also, this Statement requires that a subtotal for operating income (loss) and noncapital
subsidies be presented before reporting other nonoperating revenues and expenses.
This Statement requires governments to present each major component unit separately in the
reporting entity's statement of net position and statement of activities if it does not reduce the
readability of the statements. If the readability of those statements would be reduced,
combining statements of major component units should be presented after the fund financial
statements.
This Statement requires governments to present budgetary comparison information using a single
method of communication - RSI. Governments also are required to present (1) variances between
original and final budget amounts and (2) variances between final budget and actual amounts. An
explanation of significant variances is required to be presented in notes to RSI.
GASB Statement No. 103 is effective for fiscal years beginning after June 15, 2025. Earlier
application is encouraged.
Information provided above was obtained from www.gasb.org.
5.1
City of Crystal
Emerging Issues
21
Accounting Standard Update – GASB Statement No. 104 – Disclosure of Certain Capital Assets
The objective of this Statement is to provide users of government financial statements with essential
information about certain types of capital assets.
This Statement requires certain types of capital assets continue to be disclosed separately in the
capital assets note disclosures including presentation of capital assets by major class and separate
disclosure of lease assets, subscription assets, and intangible right-to-use assets.
This Statement requires additional disclosures for capital assets held for sale. A capital asset is held
for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is
probable that the sale will be finalized within one year of the financial statement date.
Governments should disclose (1) the ending balance of capital assets held for sale, with separate
disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the
carrying amount of debt for which the capital assets held for sale are pledged as collateral for each
major class of asset.
GASB Statement No. 104 is effective for fiscal years beginning after June 15, 2025. Earlier
application is encouraged.
Information provided above was obtained from www.gasb.org.
5.1
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
OF THE
CITY OF CRYSTAL,
MINNESOTA
For the Year Ended
December 31, 2025
Prepared by
City of Crystal Finance Department
Abdo Financial Solutions, Finance Director
5.1
City of Crystal
Table of Contents
Introductory Section Page
Elected Officials and Administration 3
Organizational Chart 4
Letter of Transmittal 5
Certificate of Achievement for Excellence in Financial Reporting 9
Financial Section
Independent Auditor's Report 13
Management's Discussion and Analysis 17
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position 32
Statement of Activities 33
Fund Financial Statements
Balance Sheet – Governmental Funds 34
Reconciliation of the Balance Sheet to the Statement of Net Position
– Governmental Funds 35
Statement of Revenues, Expenditures, and Changes in Fund Balances
– Governmental Funds 36
Reconciliation of the Statement of Revenues, Expenditures, and Changes
in Fund Balances to the Statement of Activities – Governmental Funds 37
Statement of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – General Fund 38
Statement of Net Position – Proprietary Funds 40
Statement of Revenues, Expenses, and Changes in Fund Net Position
Proprietary Funds 42
Statement of Cash Flows – Proprietary Funds 44
Statement of Fiduciary Net Position 46
Statement of Changes in Fiduciary Net Position 46
Notes to Basic Financial Statements 47
Required Supplementary Information
Schedule of Changes in Total OPEB Liability and Related Ratios 92
Schedule of Employer Contributions – OPEB 94
Schedule of City's Proportionate Share of Net Pension Liability
– General Employees Retirement Fund 96
Schedule of City's Proportionate Share of Net Pension Liability
– Public Employees Police and Fire Retirement Fund 96
Schedule of City Contributions – General Employees Retirement Fund 97
Schedule of City Contributions – Public Employees Police and Fire
Retirement Fund 97
Notes to Required Supplementary Information 98
Supplementary Information
Nonmajor Governmental Funds
Combining and Individual Fund Financial Statements and Schedules 111
Combining Balance Sheet – Nonmajor Governmental Funds 112
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
– Nonmajor Governmental Funds 114
5.1
City of Crystal
Table of Contents
Supplementary Information (Continued) Page
Combining and Individual Fund Financial Statements and Schedules (Continued)
Schedule of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – TIF Districts - Special Revenue 116
Schedule of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – EDA - Special Revenue 117
Schedule of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – Street Reconstruction - Capital Projects 118
Schedule of Revenues, Expenditures, and Changes in Fund Balance
Budget and Actual – Park Improvement - Capital Projects 119
Schedule of Revenues, Expenditures, and Changes in Fund Balance
– Budget and Actual – Police Equipment Revolving - Capital Projects 120
Combining Statement of Net Position - Internal Service Funds 121
Combining Statement of Revenues, Expenditures, and Changes in Net Position
– Internal Service Funds 122
Combining Statement of Cash Flows – Internal Service Funds 123
Statistical Section (Unaudited) Table Page
Financial Trends
Net Position by Component 1 128
Change in Net Position 2 130
Fund Balances of Governmental Funds 3 134
Changes in Fund Balances of Governmental Funds 4 136
Revenue Capacity
Taxable and Estimated Market Values of Taxable Property 5 138
Property Tax Rates – Direct and Overlapping Governments 6 140
Principal Property Taxpayers 7 142
Property Tax Levies and Collations 8 145
Debt Capacity
Legal Debt Margin Information 9 146
Ratios of Outstanding Debt by Type 10 148
Ratios of General Bonded Debt Outstanding 11 150
Direct and Overlapping Governmental Activities Debt 12 151
Demographic and Economic Information
Demographic and Economic Statistics 13 152
Principal Employers 14 153
Full-Time City Government Employees by Function 15 154
Operating Indicators by Function 16 156
Capital Asset Statistics by Function 17 158
5.1
1
INTRODUCTORY SECTION
5.1
2
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5.1
3
City of Crystal
Elected Officials and Administration
December 31, 2025
Elected Officials Position Term Expires
Julie Deshler Mayor December 31, 2028
Taji Onesirosan Council Member (Section I - Wards 1 and 2) December 31, 2028
Therese Kiser Council Member (Ward 1)December 31, 2026
Traci Kamish Council Member (Ward 2)December 31, 2026
Forest Eidbo Council Member (Section II - Wards 3 and 4) December 31, 2026
John Budziszewski Council Member (Ward 3)December 31, 2028
David Cummings Council Member (Ward 4)December 31, 2028
Administration Position
Adam Bell City Manager Appointed
Abdo Financial Solutions City Finance Director Appointed
Christina Serres City Clerk Appointed
Kennedy and Graven, Chartered City Attorney Appointed
Chestnut Cambronne PA City Prosecutor Appointed
5.1
4
City of Crystal
Organizational Chart
December 31, 2025
5.1
5
4141 Douglas Drive North • Crystal, Minnesota 55422-1696
Tel: (763) 531-1000 • Fax: (763) 531-1188 • www.crystalmn.gov
June 2, 2026
To the Crystal City Council and Citizens of the City of Crystal, Minnesota
The Annual Comprehensive Financial Report of the City of Crystal, Minnesota, for the fiscal year
ended December 31, 2025, is hereby submitted. The report was prepared in accordance with
accounting principles generally accepted in the United States of America and audited in
accordance with U.S. generally accepted auditing standards. The report meets the requirements of
the Office of the State Auditor and the City of Crystal Charter.
This report consists of management's representations concerning the City of Crystal's operations
and financial position. Consequently, management assumes full responsibility for the
completeness and reliability of all the information presented in this report. To provide a reasonable
basis for making these representations, city management has established a comprehensive internal
control framework that is designed both to protect the government's assets from loss, theft, or
misuse and to compile sufficient reliable information for the preparation of the City's financial
statements in conformity with GAAP. Because the cost of internal controls should not outweigh
their benefits, the City's internal controls have been designed to provide reasonable, rather than
absolute, assurance that the financial statements will be free from material misstatement. As
management, we assert that, to the best of our knowledge and belief, this financial report is
complete and reliable in all material respects.
The City's financial statements have been audited by BerganKDV, Ltd., a firm of licensed certified
public accountants. The goal of the independent audit was to provide reasonable assurance that the
financial statements of the city for the fiscal year ended December 31, 2025, are free of material
misstatement. The independent audit involved examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements; assessing the accounting principles used and
significant estimates made by management; and evaluating the overall financial statement
presentation. The independent auditor concluded, based upon the audit, that there was a reasonable
basis for rendering an unmodified opinion that the City's financial statements for the fiscal year
ended December 31, 2025, are fairly presented in conformity with GAAP. The independent
auditor's report is presented as the first component of the Financial Section of this report.
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic financial statements in the form of Management's Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in
conjunction with it. The City's MD&A can be found immediately following the report of the
independent auditors.
5.1
6
Profile of Government
The City of Crystal, incorporated in 1960, is a northwestern suburb of the Minneapolis/St. Paul
metropolitan area, lying adjacent to the City of Minneapolis. The city lies wholly within Hennepin
County and encompasses an area of 5.8 square miles and serves a population of approximately
23,000 residents. The City is empowered to levy a property tax on both real and personal properties
located within its boundaries. While it also is empowered by state statute to extend its corporate
limits by annexation, the City of Crystal is a completely developed community and is bordered on
all sides by other incorporated communities.
The City operates under the Council-Manager form of government. Policy-making and legislative
authority are vested in a governing council (City Council) consisting of the mayor and six other
members. The City Council is responsible, among other things, for passing ordinances, adopting
the budget, appointing committees, and hiring both the City Manager and the City Attorney. The
City Manager is responsible for carrying out the policies and ordinances of the City Council and
for overseeing the day-to-day operations of the City. The City Council is elected on a non-partisan
basis. Council members serve four-year staggered terms, with three council members elected every
two years. The mayor is also elected to serve a four-year term. The six council members are elected
by section and ward; the mayor is elected at large.
The City of Crystal provides its residents and businesses with a full range of services, including
police protection, the construction and maintenance of streets and other infrastructure, recreational
activities, building and housing inspections, planning, and zoning, and code enforcement. In
addition, the City operates five enterprises for water, sanitary sewer, storm drainage, street
lighting, and recycling services.
Fire protection services are provided by a joint venture with the West Metro Fire-Rescue District,
and water services are provided by a joint venture with the Golden Valley, Crystal, and New Hope
Joint Water Commission. Additional information on these joint ventures can be found in the notes
to the financial statements.
Housing and redevelopment activities are provided through a legally separate Economic
Development Authority (EDA). Its governing board is comprised of the city council members and
the City has operational responsibility of the EDA, meaning it manages the EDA's activities in
essentially the same manner that it manages its own programs and departments. Therefore, it has
been included as an integral part of the City's financial statements.
The annual budget serves as the foundation for the City's financial planning and control. In
addition, the government maintains budgetary controls. The objective of budgetary controls is to
ensure compliance with legal provisions embodied in the annual budget approved by the City
Council. The level of budgetary control (i.e., the level at which expenditures cannot legally exceed
the budgeted amount) is at the fund level for all fund types, with the exception of the General Fund,
which is at the department level. Budget-to-Actual comparisons are provided in this financial
report for each individual governmental fund for which an annual budget has been adopted.
5.1
7
FACTORS AFFECTING ECONOMIC CONDITION
Local Economy
Crystal is a modest residential bedroom community. While it has a small amount of industry, it
has a strong retail sector and is part of the northwest metro area with an abundance of living wage
jobs within easy commuting distance. Good schools and affordable housing make the City of
Crystal attractive to young families and first-time home buyers.
Access to major highways is good. Hennepin County reconstructed the portion of Hennepin
County Highway 81 that passes through the city. Commercial and industrial properties along the
Highway 81 corridor represents major redevelopment opportunities for future growth. The City
experienced its most rapid population growth from 1950 to 1970 when the population grew from
5,700 to its peak of 30,925. Population declined after 1970, as families matured, and children left
home. According to the 2020 Census, Crystal's population was 23,330. The most recent estimate
from the Metropolitan Council is that Crystal's population is 23,092.
The City of Crystal saw significant increases in the market value of commercial/industrial and
residential property until 2008. The City's taxable market value began decreasing with a 10.1%
decrease from 2010 to 2011, 13.3% from 2011 to 2012, 12.1% from 2012 to 2013, and 0.1% from
2013 to 2014. In 2015, the City then started seeing increases 5.95% from 2022 to 2023, however,
declined again by 3.4% from 2023 to 2024 due to the rise in interest rates shifting the dynamics of
the real estate market. Most recently, the city's taxable market value has increased by 1.8% from
2024 to 2025. Table 5 in the Statistical Section provides additional information on property values.
Because Crystal is fully developed, redevelopment of targeted sites is generally necessary to
increase the community's tax base. In 2025, the city issued permits for work with a total value of
$11,038,584, not including flat fee permits for which no value data are collected. The City
continues to investigate redevelopment options as they arise.
New homes not only increase the City of Crystal's assessed valuation, but they also serve as a
confidence signal for other homeowners in the neighborhood to make improvements to their
existing houses. To that end, the City provides financial incentives and assistance for home
improvements. Qualifying property owners up to 100% of area median income are eligible for
grants of up to $8,000 for qualifying improvements. The City also provides an interest rate buy-
down for MHFA Community Fix-Up Fund loans. The overall goal of these efforts is to improve
the condition, quality, and desirability of the housing stock to enhance Crystal's reputation as a
desirable yet affordable place to buy a home.
Long-term Financial Planning
Capital budgeting for the replacement of buildings, streets, parks, and vehicles is a major financial
challenge. The City has an ongoing street fund designed to rebuild streets, along with utilities as
needed, add new curbs, gutters, and sidewalks, and add storm sewer.
The Building Fund is an Internal Service fund created for the purpose of accumulating reserves
for the replacement of buildings such as Fire Stations 1 and 2, streets, parks, and utility buildings,
the Community Center, and any other major building projects that may be needed over the next
fifteen years.
5.1
8
FACTORS AFFECTING ECONOMIC CONDITION (CONTINUED)
Relevant Financial Policies
It is the City's policy to maintain a fund balance in its General Fund of at least 40% of the next
year's operating budget. The purpose of this policy is to assist with cash flow requirements and
contingency until the second half of the fiscal year. The City operates on a calendar year basis, but
half of the property taxes and LGA are received in July and the other half in December. Property
taxes and intergovernmental revenues were 87% of the General Fund's revenue in 2025.
Major Initiatives
The City continues to seek opportunities to facilitate commercial and residential redevelopment,
subsidize home improvements by current owners, and fund construction projects that enhance the
City's future development.
Awards
The Government Finance Officers Association of the United States and Canada (GFOA) awarded
a Certificate of Achievement for Excellence in Financial Reporting to the City of Crystal for its
annual comprehensive financial report with the most recent fiscal year ending December 31, 2024.
To be awarded a Certificate of Achievement, a government must publish an easily readable and
efficiently organized annual comprehensive financial report. This report must satisfy both
accounting principles generally accepted in the United States of America and applicable legal
requirements. A Certificate of Achievement is valid for a period of one year only. We believe that
our current annual comprehensive financial report continues to meet the Certificate of
Achievement Program's requirements, and we are submitting it to the GFOA to determine its
eligibility for another certificate.
Acknowledgments
The preparation of this report could not have been accomplished without the efficient and
dedicated services of the staff of the finance department. We would like to express our appreciation
to all members of the department for their assistance and contributions to the preparation of this
report. Due credit should also be given to the mayor and the City Council for their interest and
support in planning and conducting the operations of the government in a responsible and
progressive manner.
Respectfully submitted,
Adam R. Bell
City Manager
City of Crystal
5.1
9
City of Crystal
Certificate of Achievement for Excellence in Financial Reporting
5.1
10
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5.1
11
FINANCIAL SECTION
5.1
12
(THIS PAGE LEFT BLANK INTENTIONALLY)
5.1
13
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Crystal
Crystal, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Crystal,
Minnesota, as of and for the year ended December 31, 2025, and the related notes to the basic
financial statements, which collectively comprise the City of Crystal's basic financial statements as
listed in the Table of Contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, each major
fund, and the aggregate remaining fund information of the City of Crystal, Minnesota, as of
December 31, 2025, and the respective changes in financial position and, where applicable, cash
flows thereof, and the budgetary comparison for the General Fund for the year then ended in
accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America (GAAS) and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities
under those standards are further described in the Auditor's Responsibilities for the Audit of the
Financial Statements section of our report. We are required to be independent of the City and to
meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating
to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The City of Crystal's management is responsible for the preparation and fair presentation of the
financial statements in accordance with accounting principles generally accepted in the United
States of America, and for the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability
to continue as a going concern for twelve months beyond the financial statement date, including any
currently known information that may raise substantial doubt shortly thereafter.
5.1
14
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute
assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and
Government Auditing Standards will always detect a material misstatement when it exists. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood
that, individually or in the aggregate, they would influence the judgment made by a reasonable user
based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is
expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of
the financial statements.
• Conclude whether, in our judgment, there are conditions or events considered in the
aggregate, that raise substantial doubt about the City's ability to continue as a going concern
for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control–related matters that we identified during the audit.
Our responsibility is to express opinions on these financial statements based on our audit. We did not
audit the financial statements of the West Metro Fire-Rescue District nor the Golden Valley, Crystal,
New Hope Joint Water Commission, joint ventures of the City which are disclosed in the notes to the
City's financial statements, and in which the City reports an equity interest of $1,398,686 and
$6,546,562, respectively. The financial statements of the District and Commission were audited by
other auditors whose reports thereon have been furnished to us and our opinion, insofar as it relates
to the amounts disclosed for the District and Commission, is based on the report of the other
auditors.
5.1
15
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management's Discussion and Analysis, which follows this report letter, and Required Supplementary
Information as listed in the Table of Contents be presented to supplement the basic financial
statements. Such information is the responsibility of management and, although not a part of the
basic financial statements, is required by the Governmental Auditing Standards Board (GASB), who
considers it to be an essential part of financial reporting for placing the basic financial statements in
an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the Required Supplementary Information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Crystal's basic financial statements. The accompanying
supplementary information identified in the Table of Contents is presented for purposes of additional
analysis and are not a required part of the basic financial statements.
Such information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the basic financial statements. The
information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our
opinion, the accompanying supplementary information is fairly stated, in all material respects, in
relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the Annual Comprehensive Financial
Report. The other information comprises the introductory and statistical sections but does not
include the basic financial statements and our auditor's report thereon. Our opinions on the basic
financial statements do not cover the other information, and we do not express an opinion or any
form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and
the basic financial statements, or the other information otherwise appears to be materially
misstated. If, based on the work performed, we conclude that an uncorrected material misstatement
of the other information exists, we are required to describe it in our report.
5.1
16
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
May 28, 2026, on our consideration of the City of Crystal's internal control over financial reporting
and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant
agreements and other matters. The purpose of that report is solely to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing,
and not to provide an opinion on the effectiveness of internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering the City's internal control over financial reporting and compliance.
Minneapolis, Minnesota
May 28, 2026
5.1
17
City of Crystal
Management's Discussion and Analysis
As management of the City of Crystal (the City), we have provided readers of the City's financial
statements with this narrative overview and analysis of the financial activities of the City for the fiscal
year ended December 31, 2025. We encourage readers to consider the information presented here in
conjunction with additional information that we have furnished in our Letter of Transmittal, located
previously in this report.
FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows
of resources at the close of the most recent fiscal year by $138,201,459. Of this amount, $32,217,669
is considered unrestricted net position and may be used to meet the City's ongoing obligations to
citizens and creditors.
The City's total net position increased by $5,981,693. Governmental activities experienced a
$3,540,373 increase in net position from operations while business-type activities experienced a
$2,441,320 increase in net position from operations.
At the end of the fiscal year, total fund balance for the General Fund was $10,094,352, or 47.17% of
total General Fund expenditures and transfers out.
The City's total long-term debt (excluding net pension liability and net OPEB obligation) decreased by
$1,487,974 during the fiscal year. The City's total OPEB liability increased by $52,147.
Overview of the Financial Statements
Management's Discussion and Analysis is intended to serve as an introduction to the City's basic
financial statements, which are comprised of three components: 1) government-wide financial
statements; 2) fund financial statements; and 3) notes to the financial statements. This report also
contains other supplementary information in addition to the basic financial statements themselves.
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The government-wide financial statements are designed to provide readers with a broad overview of
the City's finances, in a manner similar to private sector business.
The Statement of Net Position presents information on all the City's assets plus deferred outflows of
resources and liabilities plus deferred inflows of resources, with the difference between the two
reported as net position. Over time, increases or decreases in net position may serve as a useful
indicator of whether the financial position of the City is improving or deteriorating.
The Statement of Activities presents information showing how the City's net position changed during
the most recent fiscal year. All changes in net position are reported as soon as the underlying event
giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and
expenses are reported in this statement for some items that will only result in cash flows in future
fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
5.1
18
City of Crystal
Management's Discussion and Analysis
GOVERNMENT-WIDE FINANCIAL STATEMENTS (CONTINUED)
Both of the government-wide financial statements distinguish functions of the City that are principally
supported by taxes and intergovernmental revenues (governmental activities) from other functions
that are intended to recover all or a significant portion of their costs through user fees and charges
(business-type activities). The governmental activities of the City include general government, public
safety, public works, parks and recreation, and community development. The business-type activities
of the City include enterprises for water, sanitary sewer, storm drainage, streetlights, and recycling.
The government-wide financial statements include not only the City itself (known as the primary
government), but also the Economic Development Authority (EDA). The EDA is a legally separate
entity, and its governing board is comprised of the City Council members. The City has operational
responsibility of the EDA, and it functions as a department of the City to provide housing and
redevelopment assistance through the administration of various programs. Therefore, the EDA has
been included as an integral part of the City's financial statements.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been
segregated for specific activities or objectives. The City, like other state and local governments, uses
fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of
the funds of the City can be divided into three categories, including governmental funds, proprietary
funds, and fiduciary funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental
activities in the government-wide financial statements. However, unlike the government-wide
financial statements, governmental fund financial statements focus on near term inflows and outflows
of spendable resources, as well as balances of spendable resources available at the end of the fiscal
year. Such information may be useful in evaluating a government's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By
doing so, readers may better understand the long-term impact of the government's near-term
financing decisions. Both the Governmental Fund Balance Sheet and the Governmental Fund Statement
of Revenues, Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
The City maintains ten individual governmental funds. Information is presented separately in the
governmental fund balance sheet and in the governmental fund statement of revenues, expenditures,
and changes in fund balances for the General, Debt Service, and Street Reconstruction funds, all of
which are considered to be major funds. Data from the other seven governmental funds are combined
into a single aggregated presentation. Individual fund data for each of these non-major governmental
funds is provided in the form of combining statements elsewhere in this report.
5.1
19
City of Crystal
Management's Discussion and Analysis
GOVERNMENT-WIDE FINANCIAL STATEMENTS (CONTINUED)
Governmental Funds (Continued)
The City adopts an annual appropriated budget for all of its governmental funds. Budget to actual
comparisons are provided in this financial report for each individual governmental fund for which an
annual budget has been adopted.
Proprietary Funds
The City maintains two different types of proprietary funds. Enterprise funds are used to report the
same functions presented as business-type activities in the government-wide financial statements. The
City uses enterprise funds to account for its water, sanitary sewer, storm drainage, streetlights, and
recycling operations. Internal service funds are an accounting device used to accumulate and allocate
costs internally among the City's various functions. The City uses internal service funds to account for
its self-insurance, fleet, information technology, and city buildings activities. Because this activity
predominantly benefits governmental rather than business-type functions, it has been included within
governmental activities in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements,
only in more detail. The proprietary fund financial statements provide separate information for the
water, sanitary sewer, storm drainage, streetlights, and recycling operations, all of which are
reported as major funds of the City.
Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the
government. Fiduciary funds are not reflected in the government-wide financial statements because
the resources of those funds are not available to support the City's own programs. The accounting used
for fiduciary funds is much like that used for proprietary funds.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided
in the government-wide and fund financial statements.
Other Information
Required Supplementary Information concerning the City's progress in funding its obligation to provide
pension and OPEB benefits to its employees is presented immediately following the notes to the
financial statements.
Combining and individual fund statements and schedules for nonmajor funds are presented
immediately following the Required Supplementary Information.
5.1
20
City of Crystal
Management's Discussion and Analysis
GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
The City has 71.05% of its total net position invested in capital assets (including land, buildings and
structures, improvements other than buildings, machinery and equipment, office equipment and
furnishings, software, vehicles and trailers, and infrastructure), less any related outstanding debt used
to acquire those assets. The City uses these capital assets to provide services to citizens.
Consequently, these assets are not available for future spending. Although the City's investment in its
capital assets is reported net of related debt, it should be noted that the resources needed to repay
this debt must be provided from other sources, since the capital assets themselves cannot be used to
liquidate these liabilities.
An additional 5.64% of the City's net position represents resources that are subject to external
restrictions on how they may be used. The remaining balance of 23.31% represents unrestricted net
position that may be used to meet the government's ongoing obligations to citizens and creditors.
At the end of the current fiscal year, the City is able to report positive balances in all three categories
of net position, both for the government and business-type activities. The same situation held true for
the prior fiscal year.
A summary of the City's net position follows:
2025 2024 2025 2024 2025 2024
Current and other assets 34,820,332$ 33,572,206$ 12,548,739$ 12,993,677$ 47,369,071$ 46,565,883$
Equity interest in joint venture 1,398,686 1,176,917 6,546,562 6,146,284 7,945,248 7,323,201
Capital assets 75,930,197 75,143,483 29,146,605 27,925,866 105,076,802 103,069,349
Total assets 112,149,215 109,892,606 48,241,906 47,065,827 160,391,121 156,958,433
Deferred outflows of resources 5,297,330 6,750,715 112,543 109,882 5,409,874 6,860,597
Long-term liabilities
outstanding 12,084,154 16,513,845 467,490 558,698 12,662,820 17,072,543
Other liabilities 5,370,168 2,250,120 1,078,497 2,181,308 6,483,512 4,431,428
Total liabilities 17,454,322 18,763,965 1,545,987 2,740,006 19,146,332 21,503,971
Deferred inflows of resources 8,363,948 9,791,454 235,278 303,839 8,453,202 10,095,293
Net Position
Net investment
in capital assets 69,126,785 67,077,943 29,064,215 27,799,219 98,191,000 94,877,162
Restricted 7,792,790 8,768,025 - - 7,792,790 8,768,025
Unrestricted 14,708,700 12,241,934 17,508,969 16,332,645 32,217,671 28,574,579
Total net position $ 91,628,275 88,087,902$ 46,573,184$ 44,131,864$ 138,201,461$ 132,219,766$
Changes in Net Position
Governmental Activities Business-Type Activities Total
5.1
21
City of Crystal
Management's Discussion and Analysis
GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
Net Position (Continued)
A summary of the City's changes in net position and revenues and expenses for 2025 and 2024 follows:
2025 2024 2025 2024 2025 2024
Revenues
Program revenues
Charges for services 2,103,985$ 1,943,538$ 12,315,302$ 11,359,312$ 14,419,287$ 13,302,850$
Operating grants and
contributions 563,758 1,258,214 749,647 720,959 1,313,405 1,979,173
Capital grants and
contributions 2,341,377 2,654,908 432 99,951 2,341,809 2,754,859
General revenues
Property taxes 19,722,996 16,812,947 - - 19,722,996 16,812,947
Intergovernmental 2,760,763 2,305,152 - - 2,760,763 2,305,152
Other 1,344,720 1,048,418 383,698 254,232 1,728,418 1,302,650
Total revenues 28,837,599 26,023,177 13,449,079 12,434,454 42,286,678 38,457,631
Expenses
General government 2,469,427 3,112,671 - - 2,469,425 3,112,671
Public safety 10,820,695 11,753,929 - - 10,820,695 11,753,929
Public works 5,039,976 4,875,054 - - 5,039,976 4,875,054
Parks and recreation 6,213,858 5,124,584 - - 6,213,858 5,124,584
Community development 1,345,360 1,696,766 - - 1,345,360 1,696,766
Interest on long-term debt 163,798 202,745 - - 163,798 202,745
Water - - 5,140,010 4,221,558 5,140,010 4,221,558
Sanitary sewer - - 3,061,897 2,895,750 3,061,897 2,895,750
Storm drainage - - 1,056,920 1,047,966 1,056,920 1,047,966
Street lights - - 211,798 195,671 211,798 195,671
Recycling - - 781,246 549,812 781,246 549,812
Total expenses 26,053,112 26,765,749 10,251,871 8,910,757 36,304,983 35,676,506
Change in Net Position
Before Transfers 2,784,487 (742,572) 3,197,208 3,523,697 5,981,695 2,781,125
Transfers 755,888 721,185 (755,888) (721,185) - -
Change in Net Position 3,540,373 (21,387) 2,441,320 2,802,512 5,981,695 2,781,125
Net position - beginning of year 88,087,902 88,109,289 44,131,864 41,329,352 132,219,766 129,438,641
Net position - end of year $ 91,628,275 88,087,902$ 46,573,184$ 44,131,864$ 138,201,461$ 132,219,766$
Governmental Activities Business-Type Activities Total
Changes in Net Position
Governmental Activities
Governmental activities increased the City's governmental-type net position by $3,540,373, or 4.02%,
accounting for 59.19% of the total increase in the City's net position. Property taxes revenue
increased with an increase in levy. Charges for services revenue and parks and recreation expenses
increased due to the reopening of the aquatic center after the completion of renovations. Public
Safety expenses decreased due to less pension expense.
Business-Type Activities
Business-type activities increased the City's business-type net position by $2,441,320, or 5.53%,
accounting for 40.81% of the total increase in the City's net position. Water expenses increased in
2025 due to an increase in consumption and related water purchases.
5.1
22
City of Crystal
Management's Discussion and Analysis
GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
Business-Type Activities (Continued)
Key elements of the net increase include:
• Rate increases – The City Council approved a rate increase of 7% for water, 7% for sewer, and
7% streetlights.
EXPENSES AND PROGRAM REVENUES
Governmental Activities
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
General
government
Public safety Public works Parks and
recreation
Community
development
Interest on
long-term
debt
2025 Expenses and Program Revenues -Governmental Activities
Expenses Revenues
5.1
23
City of Crystal
Management's Discussion and Analysis
EXPENSES AND PROGRAM REVENUES (CONTINUED)
Governmental Activities (Continued)
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
General
government
Public safety Public works Parks and
recreation
Community
development
Interest on
long-term
debt
2024 Expenses and Program Revenues -Governmental Activities
Expenses Revenues
5.1
24
City of Crystal
Management's Discussion and Analysis
REVENUES BY SOURCE
8%
Capital grants and
contributions
7%
Charges for services
2%
Operating grants and
contributions
68%
Property taxes
10%
Grants and
contributions not
restricted to specific
programs
4%
Unrestricted investment
earnings
0%
Other general revenue
2025 Revenues by Source -Governmental Activities
10%
Capital grants and
contributions
7%
Charges for services
5%
Operating grants and
contributions
65%
Property taxes
9%
Grants and
contributions not
restricted to specific
programs
3%
Unrestricted investment
earnings
1%
Other general revenue
2024 Revenues by Source -Governmental Activities
5.1
25
City of Crystal
Management's Discussion and Analysis
EXPENSES AND PROGRAM REVENUES
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Water Sanitary Sewer Storm drainage Street lights Recycling
2025 Expenses and Program Revenues -Business Type Activities
Expenses Revenues
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Water Sanitary Sewer Storm drainage Street lights Recycling
2024 Expenses and Program Revenues -Business Type Activities
Expenses Revenues
5.1
26
City of Crystal
Management's Discussion and Analysis
REVENUES BY SOURCE
Charges for
services
91%
Operating grants
and contributions
6%
Unrestricted
investment
earnings
3%
2025 Revenues by Source -Business Type Activities
Charges for
services ,
$11,359,312 , 91%
Operating grants
and contributions ,
$ 720,959 , 6%
Capital grants and
contributions
$99,951 , 1%
Unrestricted
investment
earnings ,
$254,239 , 2%
2024 Revenues by Source -Business Type Activities
5.1
27
City of Crystal
Management's Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY'S FUNDS
Governmental Funds
At the end of the fiscal year, the City's governmental funds reported a combined ending fund balance
of $32,755,780, an increase of $3,298,259 compared to the prior year.
Approximately 27.50% of the total amount ($9,009,183) constitutes unassigned fund balance, which is
available for spending at the government's discretion. The remainder of fund balance has been
classified as non-spendable ($33,339), restricted ($4,886,891), committed ($18,655,192), and assigned
($171,175).
The General Fund is the main operating fund of the City. At the end of the fiscal year the total fund
balance was $10,094,352. Unassigned fund balance was $9,009,183 of this amount, $1,051,830 was
committed for amounts incurred as an expense but not yet paid, and $33,339 was reported as non-
spendable to offset inventory and prepaid expenses. As a measure of the General Fund's liquidity, it
may be useful to compare unassigned fund balance to total fund expenditures. Unassigned fund
balance represents 42.10% of total General Fund expenditures and transfers out. The unassigned fund
balance is higher than the balance called for by the City's fund balance policy. Fund balance provides
working capital to support operations until the first current-year tax settlement is received in June
and July.
During the current fiscal year, the fund balance of the General Fund rose by $2,178,516 compared to
the previous year. In 2025, General Fund revenues grew by 12.4%, driven by a higher property tax levy
and was slightly offset by a decrease in intergovernmental funding from fire state aid accounting
changes. General Fund expenditures increased by 6.8%, primarily due to increased salaries and
benefits, pool expenditures after being reopened in 2025, internal service charges within Parks and
Recreation and general government, as well as higher professional service costs in general
government. This increase was slightly offset by the change in accounting for the state fire aid pass
through.
The EDA Fund recorded an increase of $163,584 in its fund balance during the current fiscal year. The
fund balance of $2,647,896 was committed for economic development projects.
The Debt Service Fund has a total fund balance of $3,211,746, all of which is restricted for the
payment of debt service. The net decrease in fund balance during the current fiscal year was
$207,623. For additional transaction details, refer to the Long-Term Debt section located later in this
Management's Discussion and Analysis, or to Note 7 in the notes to the financial statements.
The Street Reconstruction Fund recorded an increase of $966,697 in its fund balance during the
current fiscal year. The increase in fund balance was due to revenues of $2,311,333 exceeding
expenditures of $1,344,636 due to the timing of capital projects. All of the fund balance of
$10,446,885 is committed for future improvements.
Proprietary Funds
The City's proprietary funds provide the same type of information found in the government-wide
financial statements, but in more detail.
Unrestricted net position in the City's enterprise funds totaled $17,508,969 at the end of the fiscal
year. The water, sewer, storm drainage, streetlights, and recycling funds reported increases in net
position from operations of $1,172,100, $624,655, $540,521, $61,065, $42,979, respectively.
5.1
28
City of Crystal
Management's Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY'S FUNDS (CONTINUED)
Budget Highlights
The City's General Fund budget was not amended during the year. The City Council adopted a
balanced General Fund budget which anticipated a 10.87% increase in expenditures over the prior year
budget. The emphasis for the 2025 budget was to focus on meeting the service demands of the
community and legislative mandates, provide competitive wages and benefits to attract and retain
quality people to provide effective services to residents and business, invest in future capital needs
including parks and street improvements, and increase reserve targets of the General Fund.
Total actual revenues in the General Fund were $45,852 below the final budget. Some of the
significant variances between the budget and actual results include:
•Intergovernmental revenue was $183,393 under budget due to less state aid being received for
the Broadway Park and Aquatic Center projects.
•Licenses, permits, and charges for services was $91,233 under budget as a result of fewer
permits issued than anticipated.
•Interest revenue was $104,101 over budget due to strong investment returns.
Actual expenditures in the General Fund were $949,428 lower than the budget primarily due to
conservative budgeting for salary and benefits and state aid pass through account changes.
Capital Assets
The City's net capital assets for its governmental and business-type activities as of December 31, 2025,
are $105,076,802. This balance represents a net increase of $2,007,453 from the prior year. Additional
details of capital asset activity for the year can be found in Note 6 in the notes to the financial
statements.
Long-term Debt
The City's total long-term debt decreased by $1,487,974, or 16.07%, during the fiscal year. Normal
required annual payments were made on bonds payable, SBITA, lease, and compensated absences
liabilities.
Additional details of long-term debt activity for the year can be found in Note 7 in the notes to
financial statements.
The City's sound financial management and strong financial position, as evidenced by favorable
reserves, has earned the City an Aa2 rating from Moody's Investors Service on its General Obligation
debt.
State statutes limit the amount of General Obligation debt a governmental entity may issue to 3% of
estimated total taxable market value. The current debt limitation for the City is $85,594,746. The City
currently has no outstanding General Obligation debt.
5.1
29
City of Crystal
Management's Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY'S FUNDS (CONTINUED)
Economic Factors and Next Year's Budgets and Rates
Economic factors affect the preparation of annual budgets. The following factors were considered in
preparing the City's budget for the 2026 fiscal year:
• The 2026 budget includes a 14.53% overall tax levy increase. This will be supplemented by
increases in other revenues to cover inflationary increases within the operating budget.
• Additional significant factors that influenced the 2026 budget preparation included the
increase of a planned budget surplus to meet the City's targets for the general fund balance, a
minor increase in Local Government Aid, increases in additional staffing for a part-time
forester and a building and commercial inspector, and continued investment in Internal Service
Funds Capital reserves.
Requests for Information
Questions concerning any of the information provided in this report or requests for additional
information should be addressed to:
City of Crystal
Attn: Finance Director
4141 Douglas Drive N.
Crystal, MN 55422
5.1
30 30
(THIS PAGE IS LEFT BLANK INTENTIONALLY)
5.1
31
BASIC FINANCIAL STATEMENTS
5.1
See notes to basic financial statements. 32
Governmental
Activities
Business-Type
Activities Total
Assets
Cash and investments (including cash equivalents) 34,040,629$ 2,941,089$ 36,981,718$
Temporarily restricted cash 140,367 - 140,367
Accrued interest 121,088 - 121,088
Accounts receivable 167,160 2,758,600 2,925,760
Delinquent taxes receivable 323,909 - 323,909
Special assessments receivable 3,768,755 526,285 4,295,040
Due from other governments 1,278,346 56,256 1,334,602
Lease receivable 822,739 - 822,739
Internal balances (6,000,000) 6,000,000 -
Inventory 32,580 88,083 120,663
Prepaid items 759 178,426 179,185
Land held for resale 124,000 - 124,000
Equity interest in joint venture 1,398,686 6,546,562 7,945,248
Capital assets (net of accumulated depreciation/amortization,
where applicable)
Land 6,860,536 759,061 7,619,597
Buildings and structures 26,007,898 - 26,007,898
Improvements other than buildings 4,320,555 197,981 4,518,536
Machinery and equipment 2,089,980 1,416,083 3,506,063
Office equipment and furnishings 134,921 - 134,921
Software 172,812 - 172,812
Vehicles and trailers 2,235,131 - 2,235,131
Infrastructure 32,736,317 23,186,549 55,922,866
Construction in progress 1,057,564 3,586,931 4,644,495
Leased asset - vehicles 314,483 - 314,483
Total assets 112,149,215 48,241,906 160,391,121
Deferred Outflows of Resources
Pension-related deferred outflows of resourecs 4,783,614 63,796 4,847,410
OPEB-related deferred outflows of resources 513,716 48,747 562,463
Total deferred outflows of resources 5,297,330 112,543 5,409,873
Liabilities
Accounts and other current liabilities 2,219,568 1,036,671 3,256,239
Interest payable 69,637 - 69,637
Unearned revenue 825,351 - 825,351
Noncurrent liabilities
Due within one year 2,144,435 30,505 2,174,940
Due in more than one year 5,559,835 35,725 5,595,560
Total OPEB liability, due within one year 111,177 11,321 122,498
Total OPEB liability, due in more than one year 1,741,779 164,508 1,906,287
Net pension liability, due in more than one year 4,782,540 267,257 5,049,797
Total liabilities 17,454,322 1,545,987 19,000,309
Deferred Inflows of Resources
Pension-related deferred inflows of resources 6,899,584 169,313 7,068,897
OPEB-related deferred inflows of resources 695,161 65,965 761,126
Deferred inflows of resources related to lease receivable 769,203 - 769,203
Total deferred inflows of resources 8,363,948 235,278 8,599,226
Net Position
Net investment in capital assets 69,126,785 29,064,215 98,191,000
Restricted for
TIF projects 1,288,859 - 1,288,859
Debt service 6,117,645 - 6,117,645
Special projects 386,286 - 386,286
Unrestricted 14,708,700 17,508,969 32,217,669
Total net position 91,628,275$ 46,573,184$ 138,201,459$
City of Crystal
Statement of Net Position
December 31, 2025
5.1
See notes to basic financial statements. 33
Program Revenues
Expenses
Charges for
Services
Operating
Grants and
Contributions
Capital Grants
and
Contributions
Governmental
Activities
Business-Type
Activities Total
Governmental activities
General government 2,469,427$ 441,936$ 154,153$ 158,366$ (1,714,972)$ -$ (1,714,972)$
Public safety 10,820,695 265,071 1,030,973 1,353,312 (8,171,339) - (8,171,339)
Public works 7,375,201 31,066 250,683 704,966 (6,388,486) - (6,388,486)
Recreation 3,878,633 617,933 30,831 100,000 (3,129,869) - (3,129,869)
Community development 1,345,360 748,856 61,213 24,733 (510,558) - (510,558)
Interest on long-term debt 163,798 - - - (163,798) - (163,798)
Total governmental activities 26,053,114 2,104,862 1,527,853 2,341,377 (20,079,022) - (20,079,022)
Business-type activities
Water 5,140,010 5,774,035 703,660 - - 1,337,685 1,337,685
Sanitary sewer 3,071,984 4,009,019 440 432 - 937,907 937,907
Storm drainage 1,056,920 1,470,815 55,634 - - 469,529 469,529
Street lights 211,798 238,058 - - - 26,260 26,260
Recycling 781,246 823,375 - - - 42,129 42,129
Total business-type activities 10,261,958 12,315,302 759,734 432 - 2,813,510 2,813,510
Total primary government 36,315,072$ 14,420,164$ 2,287,587$ 2,341,809$ (20,079,022) 2,813,510 (17,265,512)
General revenues
Property taxes 19,722,996 - 19,722,996
Unrestricted grants and state aids 1,869,486 - 1,869,486
Unrestricted investment earnings 1,160,965 383,698 1,544,663
Other general revenue 68,887 - 68,887
Gain on sale of capital assets 41,173 - 41,173
Transfers 755,888 (755,888) -
Total general revenues and transfers 23,619,395 (372,190) 23,247,205
Change in net position 3,540,373 2,441,320 5,981,693
Net position - beginning 88,087,902 44,131,864 132,219,766
Net position - ending 91,628,275$ 46,573,184$ 138,201,459$
Functions/Programs
City of Crystal
Statement of Activities
Year Ended December 31, 2025
Net (Expense) Revenues
and Changes in Net Position
5.1
See notes to basic financial statements. 34
December 31, 2025
General Fund Debt Service
Street
Reconstruction -
Capital Projects
Other
Governmental
Funds
Total
Governmental
Funds
Assets
Cash and investments 10,377,943$ 3,206,566$ 5,133,341$ 8,617,618$ 27,335,468$
Temporarily restricted cash 140,367 - - - 140,367
Taxes receivable 302,246 - 6,337 15,326 323,909
Special assessments receivable 184,812 2,981,266 542,266 60,411 3,768,755
Accounts receivable 167,160 - - - 167,160
Lease receivable 822,739 - - - 822,739
Accrued interest 121,088 - - - 121,088
Advances to other funds - - 5,600,000 920,000 6,520,000
Due from other governments 916,209 - 146,024 16,113 1,078,346
Inventories 32,580 - - - 32,580
Prepaid items 759 - - - 759
Land held for resale - - - 124,000 124,000
Total assets 13,065,903$ 6,187,832$ 11,427,968$ 9,753,468$ 40,435,171$
Liabilities
Accounts payable 279,097$ 550$ 287,711$ 156,167$ 723,525$
Due to other governments 353,890 - - 16,048 369,938
Salaries and benefits payable 693,486 - - 12,729 706,215
Deposits payable 140,367 - - 15,000 155,367
Unearned revenue 350,114 - - 475,237 825,351
Total liabilities 1,816,954 550 287,711 675,181 2,780,396
Deferred Inflows of Resources
State aid related deferred inflows
of resources - - 146,024 - 146,024
Unavailable revenue - property taxes 200,581 - 6,337 15,079 221,997
Unavailable revenue
- special assessments 184,813 2,975,536 541,011 60,411 3,761,771
Deferred inflows of resources related
to lease receivable 769,203 - - - 769,203
1,154,597 2,975,536 693,372 75,490 4,898,995
Fund Balances
Nonspendable 33,339 - - - 33,339
Restricted - 3,211,746 - 1,675,145 4,886,891
Committed 1,051,830 - 10,446,885 7,156,477 18,655,192
Assigned - - - 171,175 171,175
Unassigned 9,009,183 - - - 9,009,183
Total fund balances 10,094,352 3,211,746 10,446,885 9,002,797 32,755,780
Total liabilities, deferred
inflows of resources,
and fund balances 13,065,903$ 6,187,832$ 11,427,968$ 9,753,468$ 40,435,171$
Total deferred inflows
of resources
City of Crystal
Balance Sheet - Governmental Funds
5.1
See notes to basic financial statements. 35
City of Crystal
Reconciliation of the Balance Sheet to
the Statement of Net Position - Governmental Funds
December 31, 2025
Total fund balances - governmental funds 32,755,780$
Cost of capital assets 98,451,397
Less accumulated depreciation/amortization (58,897,172)
Certain revenues are include in net position but are excluded from fund balances until they are
available to liquidate liabilities of the current period. Unavailable revenue relating to:
Property taxes 221,997
Special assessments 3,761,771
State shared taxes 146,024
Long-term liabilities are included in net position but are excluded from fund balances until due
and payable:
Bond principal payable (6,025,000)
Premium on debt (189,277)
Discount on debt 112
Lease liability (324,574)
Interest payable (69,637)
Compensated absences payable (1,051,830)
Governmental funds do not report long-term amounts relating to OPEB. Deferred outflows of
resources and deferred inflows of resources are created as a result of various differences related
to pensions that are not recognized in the governmental funds:
Deferred inflows of resources related to OPEB (695,161)
Deferred outflows of resources related to OPEB 513,716
Total OPEB liability (1,852,956)
Governmental funds do not report long-term amounts relating to pensions and OPEB. Deferred
ourflows of resources and deferred inflows of resources are created as a result of various
differences related to pensions that are not recognized in the governmental funds:
Deferred inflows of resources related to pensions (6,899,584)
Deferred outflows of resources related to pensions 4,783,614
Net pension liability (4,782,540)
An internal service fund is used by management to charge the costs of insurance to individual
funds. The assets and liabilities of the Self-Insurance Internal Service Fund are included in
governmental activities in the Statement of Net Position. 30,382,909
Equity interests in underlying capital assets of joint ventures associated with governmental funds
are not reported in such funds because they do not represent financial assets.
Equity interest in joint venture - West Metro Fire-Rescue District 1,398,686
Total net position - governmental activities 91,628,275$
Amounts reported for governmental activities in the Statement of Net Position are different
Capital assets used in governmental activities are not current financial resources and, therefore,
are not reported as assets in governmental funds:
5.1
See notes to basic financial statements. 36
General Fund Debt Service
Street
Reconstruction -
Capital Projects
Other
Governmental
Funds
Total
Governmental
Funds
Revenues
Property taxes 17,220,271$ -$ 608,404$ 1,810,981$ 19,639,656$
Special assessments 130,852 987,720 209,844 24,733 1,353,149
Licenses and permits 873,734 - - - 873,734
Intergovernmental 2,707,196 - 1,055,933 467,664 4,230,793
Charges for services 880,138 - - 5,000 885,138
Fine and forfeitures 224,563 - - - 224,563
Interest 193,101 150,946 332,479 363,358 1,039,884
Miscellaneous 118,241 - 104,673 156,942 379,856
Total revenues 22,348,096 1,138,666 2,311,333 2,828,678 28,626,773
Expenditures
Current
General government 2,694,786 - - 320,147 3,014,933
Public safety 10,299,246 - - 145,960 10,445,206
Public works 4,498,740 - - - 4,498,740
Recreation 3,085,618 - - 2,864 3,088,482
Economic development 822,018 - - 653,254 1,475,272
Debt service
Principal - 1,150,000 - 134,899 1,284,899
Interest and other charges - 196,289 - 18,924 215,213
Capital outlay - - 1,344,636 1,342,989 2,687,625
Total expenditures 21,400,408 1,346,289 1,344,636 2,619,037 26,710,370
Excess of revenues over
(under) expenditures 947,688 (207,623) 966,697 209,641 1,916,403
Other Financing Sources (Uses)
Proceeds from sale of
capital asset 4,914 - - - 4,914
Lease issuance - - - 221,178 221,178
Transfers in 1,225,914 - - 150,028 1,375,942
Transfers out - - - (220,178) (220,178)
1,230,828 - - 151,028 1,381,856
Net change in fund
balances 2,178,516 (207,623) 966,697 360,669 3,298,259
Fund Balances
Beginning of year 7,915,836 3,419,369 9,480,188 8,642,128 29,457,521
End of year 10,094,352$ 3,211,746$ 10,446,885$ 9,002,797$ 32,755,780$
Total other financing
sources (uses)
City of Crystal
Statement of Revenues, Expenditures, and
Changes in Fund Balances - Governmental Funds
Year Ended December 31, 2025
5.1
See notes to basic financial statements. 37
3,298,259$
Capital outlays are reported in governmental funds as expenditures. However, in the Statement
of Activities, the cost of those assets is allocated over the estimated useful lives as depreciation
expense:
Capital outlays 2,863,465
Depreciation/amortization expense (3,432,427)
Gain (Loss) on disposal of assets (682,685)
Revenues relating to delinquent taxes, special assessments, and State shared taxes are included
in the change in net position but are excluded from the net change in fund balances until they
are available to liquidate liabilities of the current period. (1,465,191)
The issuance of long-term debt provides current financial resources to governmental funds,
while repayment of the principal of long-term debt consumes the current financial resources
of governmental funds. Neither transaction, however, has any effect on net position. Also,
governmental funds reported the effect of premiums, discounts, and similar items when debt is
first issued, whereas these amounts are deferred and amortized in the Statement of Activities:
Bond principal payments and adjustments 1,150,000
Lease principal payments and adjustments 134,899
Lease issuance (221,178)
Some expenses reported in the Statement of Activities do not require the use of current financial
resources and therefore, are not reported as expenditures in governmental funds:
Amortization of bond premium 41,607
Amortization of bond discount (1,293)
Accrued interest payable 14,988
Compensated absences 349,687
OPEB expense 69,518
Pension costs in governmental funds are recognized when employer contributions are made.
On the Statement of Activities pension costs are recognized on the accrual basis. The difference
between actual employer contributions and accrual basis pension costs is reflected in pension
expense:
Pension expense 435,166
Pension-related revenues are included in the change in net position but are excluded from the
net change in fund balances until they are available to liquidate liabilities of the current period:
State aid for pensions 78,787
An internal service fund is used by management to charge the costs of insurance to individual
funds. The change in net position of the Self-Insurance Internal Service Fund is included in
governmental activities in the Statement of Net Position. 685,002
Net income (loss) from equity interests is included in the change in net position but is excluded
from the change in fund balances. 221,769
Change in net position - governmental activities 3,540,373$
Net change in fund balances - governmental funds
Amounts reported for governmental activities in the Statement of Activities are different because:
the Statement of Activities - Governmental Funds
City of Crystal
Reconciliation of the Statement of Revenues,
Expenditures, and Changes in Fund Balances to
Year Ended December 31, 2025
5.1
See notes to basic financial statements. 38
Original Final Actual Amounts
Revenues
Property taxes 17,312,704$ 17,312,704$ 17,220,271$ (92,433)$
Special assessments 33,450 33,450 130,852 97,402
Licenses and permits 923,545 923,545 873,734 (49,811)
Intergovernmental 2,890,589 2,890,589 2,707,196 (183,393)
Charges for services 921,560 921,560 880,138 (41,422)
Fine and forfeitures 203,600 203,600 224,563 20,963
Interest 89,000 89,000 193,101 104,101
Miscellaneous revenues 19,500 19,500 118,241 98,741
Total revenues 22,393,948 22,393,948 22,348,096 (45,852)
Expenditures
General government
Mayor and council 533,758 533,758 236,371 (297,387)
Administration 1,483,012 1,483,012 1,560,608 77,596
Human resources 89,880 89,880 102,861 12,981
Assessing 9,945 9,945 9,195 (750)
Legal 98,345 98,345 73,247 (25,098)
Elections 19,185 19,185 13,630 (5,555)
Finance 586,153 586,153 698,874 112,721
Total general government 2,820,278 2,820,278 2,694,786 (125,492)
Public safety
Police 8,641,323 8,641,323 8,279,465 (361,858)
Fire 2,340,698 2,340,698 2,019,781 (320,917)
Total public safety 10,982,021 10,982,021 10,299,246 (682,775)
Public works
Engineering 572,382 572,382 619,586 47,204
Park maintenance 2,202,211 2,202,211 2,149,273 (52,938)
Street maintenance 1,627,173 1,627,173 1,543,929 (83,244)
Forestry 201,346 201,346 185,952 (15,394)
Total public works 4,603,112 4,603,112 4,498,740 (104,372)
Recreation
Recreation 1,484,433 1,484,433 1,496,758 12,325
Community center 969,236 969,236 1,002,795 33,559
Waterslide/swimming pool 634,262 634,262 586,065 (48,197)
Total recreation 3,087,931 3,087,931 3,085,618 (2,313)
Variance with
Final Budget
Budgeted Amounts
City of Crystal
Statement of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual - General Fund
Year Ended December 31, 2025
5.1
See notes to basic financial statements. 39
Original Final Actual Amounts
Expenditures (Continued)
Community development
Planning and code enforcement 856,494$ 856,494$ 822,018$ (34,476)$
Total expenditures 22,349,836 22,349,836 21,400,408 (949,428)
Excess of revenues over
(under) expenditures 44,112 44,112 947,688 903,576
Other Financing Sources
Proceeds from sale of capital asset - - 4,914 4,914
Transfers in 755,888 755,888 1,225,914 470,026
Total other financing
sources 755,888 755,888 1,230,828 474,940
Net change in fund balances 800,000$ 800,000$ 2,178,516 1,378,516$
Fund Balance
Beginning of year 7,915,836
End of year 10,094,352$
Budgeted Amounts
Variance with
Final Budget -
Positive
(Negative)
City of Crystal
Statement of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual - General Fund
Year Ended December 31, 2025
5.1
40 40
Water Sewer Storm Drainage Streetlights
Assets
Current assets
Cash and investments (including cash equivilants)305,749$ 378,175$ 1,083,861$ 1,135,391$
Special assessment receivable 519,144 7,141 - -
Accounts receivable 1,343,492 856,164 295,556 49,548
Due from other governments - - 56,256 -
Inventories 65,268 14,715 8,100 -
Prepaid expenses - 178,426 - -
Total current assets 2,233,653 1,434,621 1,443,773 1,184,939
Noncurrent assets
Equity interest in joint venture 6,546,562 - - -
Advances to other funds 3,100,000 - 2,900,000 -
Capital assets
Land 42,200 - 716,861 -
Infrastructure 6,674,383 13,205,141 19,788,809 648,391
Buildings - - - -
Improvements other than buildings - - 199,960 16,861
Office equipment and furnishings - - - -
Software 29,445 - - -
Machinery and equipment 2,592,093 684,352 8,781 -
Vehicles - - - -
Construction in progress 2,337,236 1,162,457 87,238 -
Total capital assets 11,675,357 15,051,950 20,801,649 665,252
Less accumulated depreciation/amortization (3,806,758) (5,812,360) (8,902,926) (525,559)
Net capital assets 7,868,599 9,239,590 11,898,723 139,693
Total noncurrent assets 17,515,161 9,239,590 14,798,723 139,693
Total assets 19,748,814 10,674,211 16,242,496 1,324,632
Deferred Outflows of Resources
Pension-related deferred outflows 26,106 25,135 12,555 -
OPEB-related deferred outflows 19,734 19,353 9,660 -
Total deferred outflows of resources 45,840 44,488 22,215 -
Liabilities
Current liabilities
Accounts payable 215,771 15,687 2,411 25,515
Contracts payable - 82,390 - -
Salaries and benefits payable 27,663 23,042 11,398 -
Deposits payable 4,095 - - -
Advances from other funds - - - -
Due to other governments 623,569 2,915 2,215 -
Current compensated absences 12,202 12,202 6,101 -
Current OPEB liability 4,528 4,534 2,259 -
Current SBITA liability - - - -
Total current liabilities 887,828 140,770 24,384 25,515
Noncurrent liabilities
Compensated absences 14,290 14,290 7,145 -
Advances from other funds - - - -
Net pension liability 109,365 105,297 52,595 -
Total OPEB liability 66,653 65,271 32,584 -
SBITA liability - - - -
Total noncurrent liabilities 190,308 184,858 92,324 -
Total liabilities 1,078,136 325,628 116,708 25,515
Deferred Inflows of Resources
Pension-related deferred inflows 69,285 66,708 33,320 -
OPEB-related deferred intflows 26,705 26,188 13,072 -
Total deferred intflows of resources 95,990 92,896 46,392 -
Net Position
Net investment in capital assets 7,868,599 9,157,200 11,898,723 139,693
Unrestricted 10,751,929 1,142,975 4,202,888 1,159,424
Total net position 18,620,528$ 10,300,175$ 16,101,611$ 1,299,117$
City of Crystal
Statement of Net Position - Proprietary Funds
December 31, 2025
5.1
41 41
Recycling Utility Totals
37,913$ 2,941,089$ 6,705,161$
- 526,285 -
213,840 2,758,600 -
- 56,256 200,000
- 88,083 -
- 178,426 -
251,753 6,548,739 6,905,161
- 6,546,562 -
- 6,000,000 -
- 759,061 -
- 40,316,724 3,821,071
- - 37,675,757
- 216,821 3,384,888
- - 510,914
- 29,445 407,229
- 3,285,226 5,215,999
- - 5,068,562
- 3,586,931 158,563
- 48,194,208 56,242,983
- (19,047,603) (19,867,011)
- 29,146,605 36,375,972
- 41,693,167 36,375,972
251,753 48,241,906 43,281,133
- 63,796 -
- 48,747 -
- 112,543 -
- 259,384 99,448
- 82,390 150,972
- 62,103 14,103
- 4,095 -
- - 815,000
- 628,699 -
- 30,505 -
- 11,321 -
- - 35,010
- 1,078,497 1,114,533
- 35,725 -
- - 11,705,000
- 267,257 -
- 164,508 -
- - 78,691
- 467,490 11,783,691
- 1,545,987 12,898,224
- 169,313 -
- 65,965 -
- 235,278 -
- 29,064,215 36,111,299
251,753 17,508,969 (5,728,390)
251,753$ 46,573,184$ 30,382,909$
Governmental
Activities -
Internal Service
Funds
5.1
See notes to basic financial statements. 42
Water Sewer Storm Drainage Streetlights
Operating Revenues
Charges for services 5,774,035$ 4,009,019$ 1,470,815$ 238,058$
Other revenues 303,382 440 55,634 -
Miscellaneous - - - -
Total operating revenues 6,077,417 4,009,459 1,526,449 238,058
Operating Expenses
Personal services 403,759 381,258 193,610 -
Other services 510,413 486,498 276,194 28,233
Supplies 81,905 48,689 14,262 -
Water purchases 3,876,311 - - -
Sewage disposal charges - 1,886,254 - -
Electric service - - - 150,445
Recycling charges - - - -
Depreciation 267,622 269,285 572,854 33,120
Equipment - - - -
Total operating expenses 5,140,010 3,071,984 1,056,920 211,798
Operating income (loss)937,407 937,475 469,529 26,260
Nonoperating Revenues (Expenses)
Investment income 150,657 2,990 156,088 58,890
Interest expense - - - -
Gain (loss) on sale of capital assets - - - -
Net income (loss) from joint venture 400,278 - - -
Total nonoperating revenue (expenses)550,935 2,990 156,088 58,890
Income before capital contributions and transfers 1,488,342 940,465 625,617 85,150
Capital contributions - 432 - -
Transfers out (316,242) (316,242) (85,096) (24,085)
Change in net position 1,172,100 624,655 540,521 61,065
Net position - beginning of year 17,448,428 9,675,520 15,561,090 1,238,052
Net position - end of year 18,620,528$ 10,300,175$ 16,101,611$ 1,299,117$
City of Crystal
Statement of Revenues, Expenses, and Changes
in Net Position - Proprietary Funds
Year Ended December 31, 2025
5.1
43
Recycling
Utility Totals
823,375$ 12,315,302$ 3,249,198$
- 359,456 -
- - 68,887
823,375 12,674,758 3,318,085
- 978,627 215,416
59 1,301,397 1,520,206
- 144,856 27,217
- 3,876,311 -
- 1,886,254 -
- 150,445 -
781,187 781,187 -
- 1,142,881 1,871,341
- - 118,570
781,246 10,261,958 3,752,750
42,129 2,412,800 (434,665)
15,073 383,698 133,858
- - (3,887)
- - 36,259
- 400,278 -
15,073 783,976 166,230
57,202 3,196,776 (268,435)
- 432 1,353,312
(14,223) (755,888) (399,876)
42,979 2,441,320 685,001
208,774 44,131,864 29,697,908
251,753$ 46,573,184$ 30,382,909$
Governmental
Activities -
Internal
Service Funds
5.1
See notes to basic financial statements. 44
Water Sewer Storm Drainage Street Lights
Cash Flows - Operating Activities
Receipts from customers 6,544,219$ 4,272,958$ 1,584,527$ 232,166$
Interfund services provided and used - - - -
Payments to suppliers (5,091,324) (2,960,080) (257,099) (163,639)
Payments to employees (455,907) (441,799) (224,124) -
Miscellaneous revenue - - - -
Net cash flows - operating activities 996,988 871,079 1,103,304 68,527
Cash Flows - Noncapital Financing Activities
Transfer to other funds (316,242) (316,242) (85,096) (24,085)
Cash Flows - Capital and Related Financing Activities
Payments made on advance to other funds (2,200,000) - (2,400,000) -
Receipts from advance from other funds - - - -
Receipts from special assessments - 5,794 - -
Payments on special assessments (49,293) - - -
Interest paid on debt - - - -
Proceeds from disposal of capital assets - - - -
Grants and contributions - 432 - -
Acquisition of capital assets (1,679,485) (629,079) (55,056) -
Net cash flows - capital and related financing activities (3,928,778) (622,853) (2,455,056) -
Cash Flows - Investing Activities
Interest and dividends received 150,657 2,990 156,088 58,890
Net change in cash and cash equivalents (3,097,375) (65,026) (1,280,760) 103,332
Cash and cash equivalents, January 1 3,403,124 443,201 2,364,621 1,032,059
Cash and cash equivalents, December 31 305,749$ 378,175$ 1,083,861$ 1,135,391$
Reconciliation of Operating Income (Loss) to Net Cash Flows -
Operating Activities
Operating income (loss) 937,407$ 937,475$ 469,529$ 26,260$
Adjustments to reconcile operating income (loss) to
net cash flows - operating activities
Depreciation expense 267,622 269,285 572,854 33,120
Accounts receivable (157,082) (81,100) (6,293) (5,892)
Due from other governments 623,884 344,599 64,371 -
Prepaid items 297 (21,041) 35,329 -
Inventory (6,871) 2,748 (1,362) -
Accounts payable (274,039) (474,726) (723) 15,039
Contracts payable - (44,257) - -
Due to other governmental units (340,638) (1,363) 113 -
Salaries payable (6,360) (10,744) (5,495) -
Deposits payable (1,444) - - -
OPEB (3,384) (4,219) (2,175) -
Pension related activity (42,422) (45,596) (22,852) -
Compensated absences payable 18 18 8 -
SBITA payable - - - -
Total adjustments 59,581 (66,396) 633,775 42,267
Net cash flows -
operating activities 996,988$ 871,079$ 1,103,304$ 68,527$
Noncash Capital and Related Financing Activities
Net income (loss) from joint venture 400,278$ -$ -$ -$
City of Crystal
Statement of Cash Flows - Proprietary Funds
Year Ended December 31, 2025
Capital assets purchased on account 82,390$ $ $ - - $
5.1
45
Recycling Utility Totals
Internal Service
Funds
702,729$ 13,336,599$ -$
- - 4,489,797
(781,246) (9,253,388) (1,692,955)
- (1,121,830) (205,982)
- - 71,990
(78,517) 2,961,381 2,662,850
(14,223) (755,888) (399,876)
- (4,600,000) -
- - 4,615,684
- 5,794 -
- (49,293) -
- - (3,887)
- - 78,342
- 432 1,353,312
- (2,363,620) (4,027,101)
- (7,006,687) 2,016,350
15,073 383,698 133,858
(77,667) (4,417,496) 4,413,182
115,580 7,358,585 2,291,979
37,913$ 2,941,089$ 6,705,161$
42,129$ 2,412,800$ (434,665)$
- 1,142,881 1,871,341
(120,646) (371,013) 18,555
- 1,032,854 1,225,147
- 14,585 -
- (5,485) -
- (734,449) 5,376
- (44,257) -
- (341,888) -
- (22,599) 9,434
- (1,444) -
- (9,778) -
- (110,870) -
- 44 -
- - (32,338)
(120,646) 548,581 3,097,515
(78,517)$ 2,961,381$ 2,662,850$
-$ 400,278$ -$
$ 82,390 - $ -$
5.1
See notes to basic financial statements. 46
Hennepin
Recycling
Group
Custodial Fund
Assets
Due from other governments 634,042$
Liabilities
Accounts payable 162,889$
Due to other governments 471,153
Total liabilities 634,042$
Net Position
Held in custody for other governmental units -$
Hennepin
Recycling
Group
Custodial Fund
Additions
Charges for serivces 2,140,550$
Intergovernmental 533,053
Refunds and reimbursements 134
Total additions 2,673,737
Deductions
Recycling services 2,537,985
Administrative and grant services 24,644
Other contract and professional services 91,122
Office supplies 1,356
Rentals 18,630
Total deductions 2,673,737
Change in net position -
Net Position
Beginning of year -
End of year -$
Statement of Changes Fiduciary Net Position
Year Ended December 31, 2025
City of Crystal
Statement of Fiduciary Net Position
December 31, 2025
5.1
47
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Crystal (the City) operates under the Home Rule Charter form of government in
accordance with applicable State of Minnesota Statutes. The charter prescribes a Council-Manager
form of organization. The governing body consists of a seven-member City Council elected at large to
serve four-year staggered terms.
The accompanying financial statements present the activities of the government. Certain
organizations have been defined in accordance with GASB Statement No. 14 and are presented in this
report as follows:
1. Blended Component Units
Blended component units, although legally separate entities, are, in substance, part of the
government's operations. The City has one blended component unit which is reported as if it were
part of the City.
The Economic Development Authority (EDA), in and for the City, was created by the City to
provide housing and redevelopment assistance through the administration of various programs. It
levies taxes to provide funds for redevelopment in the City.
Although the EDA is legally separate from the City, it is reported as if it were part of the primary
government. Its governing board is comprised of the City Council members and the City has
operational responsibility of the EDA, meaning it manages the EDA's activities in essentially the
same manner in which it manages its own programs and departments. The EDA is reported as a
special revenue fund. It does not issue a separate set of financial statements.
2. Joint Ventures
A joint venture is a legal entity or other organization that results from a contractual agreement
and that is owned, operated, or governed by two or more participants as a separate and specific
activity subject to joint control. The participants retain either an ongoing financial interest or an
ongoing financial responsibility. The City participates in two joint ventures – the Golden Valley,
Crystal, New Hope Joint Water Commission, and the West Metro Fire-Rescue District. Descriptions
and other financial information for these organizations are included in the note entitled Joint
Ventures and Jointly Governed Organizations.
3. Jointly Governed Organizations
The City has several agreements with governmental and other entities that provide reduced
costs, better service, and additional benefits to participants. The various programs in which the
City participates in are described in the note entitled Joint Ventures and Jointly Governed
Organizations.
B. Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all of the non-fiduciary activities of the primary government and its
component units. Governmental activities, which normally are supported by taxes and
intergovernmental revenues, are reported separately from business-type activities, which rely to a
significant extent on charges for sales and/or services and fees.
5.1
48
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
B. Government-Wide and Fund Financial Statements (Continued)
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate
columns in the fund financial statements. Aggregated information for the remaining nonmajor
governmental funds is reported in a single column in the fund financial statements.
The Statement of Activities demonstrates the degree to which the direct expenses of a given
function or segment is offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. The City does not allocate indirect expenses.
Program revenues include 1) charges to customers or applicants who purchase, use, or directly
benefit from goods, services, or privileges provided by a given function or segment, 2) operating
grants and contributions restricted to meeting the operational requirements of a particular function,
and 3) capital grants and contributions restricted to meeting the capital requirements of a particular
function, including special assessments. Internally dedicated resources are reported as general
revenues rather than as program revenues. Likewise, general revenues include all taxes.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. However, charges between the City's enterprise funds and other functions (i.e.,
interfund services provided and used) are not eliminated, as that would distort the direct costs and
program revenues reported in those functions. Depreciation expense is included in the direct
expenses of each function. Interest on long-term debt is considered an indirect expense and is
reported separately under governmental activities on the Statement of Activities.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues
are recorded when earned and expenses are recorded when a liability is incurred, regardless of the
timing of related cash flows. Property taxes are recognized as revenues in the year for which they
are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements
imposed by the provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as
they are both measurable and available. "Measurable" means the amount of the transaction can be
determined and "available" means collectible within the current period or soon enough thereafter to
be used to pay liabilities of the current period.
For this purpose, the City considers revenues to be available if they are collected within 60 days
after year-end. Major revenues susceptible to accrual include property taxes, special assessments,
intergovernmental revenues, charges for services, and investment earnings. Major revenues not
susceptible to accrual include licenses, permits, inspection fees, and miscellaneous revenues. Such
revenues are recorded only as received because they are not measurable until collected. Issuance of
bonds and proceeds from sale of property and equipment are reported as other financing sources .
5.1
49
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated absences and
claims and judgments, are recorded only when payment is due.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund's principal ongoing operations. The principal operating revenues
of the enterprise funds and of the government's internal service fund are charges to customers for
sales and services. Operating expenses for enterprise funds and the internal service fund include the
cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues
and expenses not meeting this definition are reported as non-operating revenues and expenses.
The Custodial Fund is presented in the fiduciary fund financial statements. Since, by definition,
these assets are being held for the benefit of a third party (other local governments, private parties,
etc.) and cannot be used to address activities or obligations of the City, this fund is not incorporated
into the government-wide statements. This fund uses the economic resources measurement focus
and the accrual basis of accounting.
When both restricted and unrestricted resources are available for use, it is the government's policy
to use restricted resources first, then unrestricted resources as they are needed.
Description of Funds:
The government reports the following major governmental funds:
General Fund – This is the government's primary operating fund. It accounts for all financial
resources of the general government, except those required to be accounted for in another fund.
Debt Service – This fund accounts for resources accumulated, and payments made, for principal
and interest on long-term general obligation debt and tax increment revenue notes of
governmental funds.
Street Reconstruction – Capital Projects – This fund is used to account for ongoing street
reconstruction projects in the City. The City has been divided into a total of sixteen
reconstruction phases.
The government reports the following major proprietary funds:
Water Fund – This fund accounts for the provision of water to residents and customers of the
City. The cities of Crystal, Golden Valley, and New Hope established a joint water commission in
1963 to provide for the creation and maintenance of a joint water supply, storage, and
distribution system through which water purchased from the City of Minneapolis can be supplied
to the population of the member cities.
5.1
50
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Description of Funds: (Continued)
The government reports the following major proprietary funds: (Continued)
Sanitary Sewer Fund – This fund accounts for the collection and pumping of sanitary sewage
through a system of sewer lines and lift stations. Sewage is treated by Metropolitan Council
Environmental Services (MCES).
Storm Drainage Fund – This fund accounts for the operation, maintenance, and improvement of
the City's storm drainage system.
Streetlights Fund – This fund accounts for the operation, maintenance, and improvement of the
City's streetlights.
Recycling Fund – This fund accounts for the provision of recycling services to residents and
customers of the City. Recycling services are provided by Hennepin Recycling Group (HRG).
Additionally, the government reports the following fund types:
Internal Service Funds - This fund is used to account, on a cost-reimbursement basis, for the
financing of uninsured risks of loss (self-insurance), fleet, information technology, and City
buildings. Related services are provided to other departments of the City.
The Fiduciary Fund - This fund accounts for the collection, recycling, and disposal of solid waste
activities of Hennepin Recycling Group (HRG), a jointly governed organization in which the City
participates.
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
1. Deposits and Investments
The City's cash and cash equivalents are considered to be change funds, demand deposits, and short-
term investments with original maturities of three months or less from the date of acquisition.
Cash balances from all funds are combined and invested to the extent available in authorized
investments (refer to note entitled Deposits and Investments). Earnings from such investments
are allocated to respective funds on the basis of applicable cash balance participation by each
fund.
Certain investments for the City are reported at fair value as disclosed in Note 2. The City
categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure
the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets;
Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable
inputs.
5.1
51
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
1. Deposits and Investments (Continued)
In accordance with GASB Statement No. 79, the Minnesota Municipal Investment Pool securities
are valued at amortized cost, which approximates fair value. There are no restrictions or
limitations on withdrawals from the 4M Liquid Asset Fund. Investments in the 4M Plus must be
deposited for a minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period
will be subject to a penalty equal to seven days interest on the amount withdrawn. Seven days'
notice of redemption is required for withdrawals of investments in the 4M Term Series withdrawn
prior to the maturity date of that series. A penalty could be assessed as necessary to recoup the
Series for any charges, losses, and other costs attributable to the early redemption.
2. Temporarily Restricted Cash
A portion of Cash is reported as temporarily restricted in an amount equal to the balance
reported in Deposits Payable of the General Fund. The amount represents funds collected as
surety on site improvements in progress within the City. Once site improvements have been
satisfactorily completed in accordance with terms of individual agreements, individual amounts
will be released.
3. Receivables
All utility and miscellaneous accounts receivable are reported gross. Since most uncollectible
accounts are able to be certified to Hennepin County for collection with property taxes, no
allowance for uncollectible accounts has been provided.
4. Property Taxes
Property tax levies are set by the City Council in December of each year and are certified to
Hennepin County for collection in the following year. In Minnesota, counties act as collection
agents for all property taxes.
The County spreads all levies over taxable property. Such taxes become a lien on January 1.
Revenues are accrued and recognized in the year collectible, net of delinquencies.
Real property taxes may be paid by taxpayers in two equal installments by May 15 and October 15
of each year. Personal property taxes may be paid by February 28 and June 30 of each year. The
County provides tax settlements to cities and other taxing districts three times a year – in July,
December, and January of the following year.
In the fund financial statements, taxes that remain unpaid at December 31 are classified as
delinquent taxes receivable. They are fully offset by a deferred inflow of resources because they
are not known to be available to finance current expenditures.
5.1
52
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
5. Special Assessments
In accordance with state statutes, special assessments are levied against benefited properties for
the assessable costs of improvement projects. The City normally adopts an assessment roll at the
time an individual project is started. Assessments are collectible over a term of years generally
consistent with the term of years of the related bond issue. The County handles collection of
annual installments, including interest, in the same manner as property taxes. Property owners
are allowed to prepay total future installments without interest or prepayment penalties.
In the fund financial statements, special assessments receivable include the following
components, and are offset by a deferred inflow of resources:
• Delinquent – Amounts billed to property owners but not yet paid.
• Deferred – Installments that will be billed to property owners in future years.
6. Inventories
Fuel inventory recorded in the General Fund and parts inventories recorded in the enterprise
funds are valued at cost using the first-in/first-out (FIFO) method. The cost of inventories is
recorded using the consumption method, where costs are recorded as expenditures/expenses
when consumed rather than when purchased.
7. Prepaid Items
Prepaid items in the government-wide and fund financial statements reflect costs paid to vendors
that are applicable to future accounting periods. The cost of prepaid items is recorded using the
consumption method, where costs are recorded as expenditures when consumed rather than
when purchased.
8. Land Held for Resale
The Crystal EDA acquires properties for redevelopment purposes. Land held for resale is reported
as an asset at its net realizable value in the EDA Special Revenue Fund. Any costs incurred that
are above a property's net realizable value are reported as expenditures of the current period.
9. Interfund Receivables and Payables
Activities between funds that are representative of lending and borrowing arrangements are
referred to at year-end as advances to/from other funds. The current and noncurrent portions
are reported on the Statement of Fund Net Position for the proprietary funds.
All other outstanding balances between funds are reported as due to/from other funds.
10. Capital Assets
Capital assets, both tangible and intangible, which include land, buildings, and structures,
improvements other than buildings, machinery, and equipment, office equipment and
furnishings, software, vehicles and trailers, and infrastructure (utility systems, traffic and
transportation systems, and park systems) are reported in the applicable governmental or
business-type activities columns in the government-wide financial statements.
5.1
53
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
10. Capital Assets (Continued)
With the initial capitalization of infrastructure assets of governmental activities, as required by
the implementation of GASB Statement No. 34, the City chose to include all such items,
regardless of acquisition date. Historical costs were available from an independent, city-wide
asset valuation that had been completed in 1992, as well as from contractor invoices for street
reconstruction projects completed subsequent to 1992.
Tangible and intangible capital assets are defined by the City as assets with an initial, individual
cost of more than $5,000 and an estimated useful life in excess of one year. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated
capital assets are recorded at acquisition value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of assets or materially
extend asset lives are not capitalized. Interest is not being capitalized on construction projects.
Tangible and intangible capital assets of the City are depreciated using the straight-line, mid-
month convention. In instances in which estimated useful lives have been revised to more closely
approximate historical experience, depreciation is calculated by taking the net remaining value
over the remaining life (prospectively). Estimated useful lives are as follows:
Buildings and structures 5 - 50
Improvements other than buildings 5 - 40
Machinery and equipment 5 - 30
Office equipment and furnishings 5 - 20
Software 5
Vehicles and trailers 3 - 12
Lease asset - vehicles 3 - 12
Infrastructure
Utility systems 25 - 75
Traffic and transportation systems 10 - 30
Park systems 15 - 20
YearsClassification
11. Lease Receivable
The City is a lessor for numerous noncancellable leases. The City recognizes a lease receivable
and a deferred inflow of resources in the government-wide and governmental fund financial
statements. At the commencement of a lease, the City measures the lease receivable at the
present value of payments expected to be received during the lease term. Subsequently, the
lease receivable is reduced by the principal portion of lease payments received. The deferred
inflow of resources is initially measured as the initial amount of the lease receivable, adjusted
for lease payments received at or before the lease commencement date.
5.1
54
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
11. Lease Receivable (Continued)
Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease
term in a systematic and rational manner.
Key estimates and judgments include how the City determines (1) the discount rate, (2) lease
term, (3) lease receipts, and (4) amortization.
The City determines the discount rate for leases based on the applicable State and Local
Government Securities (SLGS) rate. The lease term includes the noncancellable period of the
lease. Lease receipts included in the measurement of the lease receivable is composed of fixed
payments from the lessee.
12. Right-to-Use Lease Assets/Lease Liabilities
The City recorded right-to-use lease assets as a result of implementing GASB Statement No. 87,
Leases. The right-to-use lease assets are initially measured at an amount equal to the initial
measurement of the lease liability plus any payments made prior to the lease term, less lease
incentives, and plus ancillary charges necessary to place the lease into service. The right-to-use
assets are amortized on a straight-line basis over the life of the related lease.
Key estimates and judgments related to leases include (1) the discount rate, (2) lease term, (3)
lease payments, and (4) amortization.
The City uses the interest rate charged by the lessor as the discount rate. When the interest rate
charged by the lessor is not provided, the City determines its estimated borrowing rate based on
the applicable State and Local Government Securities rate. The lease term includes the
noncancellable period of the lease. Lease payments included in the measurement of the lease
liability are composed of fixed payments and purchase option the City is reasonably certain to
exercise.
The City monitors changes in circumstances that would require a re-measurement of the leases
and will remeasure the right-to-use lease assets and liabilities if certain changes occur that are
expected to significantly affect the amount of the lease liability.
13. Fund Balance Classifications
In the fund financial statements, governmental funds report fund balance in classifications that
disclose constraints for which amounts in those funds can be spent. Classifications of fund
balance that will be used are as follows:
• Nonspendable Fund Balances – These are resources that cannot be spent because they are
either not readily convertible to cash or are legally or contractually required to be
maintained intact. Examples include money held in escrow, prepaid amounts, land held
for resale, and long-term loans or notes receivable.
5.1
55
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
13. Fund Balance Classifications (Continued)
• Restricted Fund Balances – These are resources whose spending is constrained externally
by creditors or by laws and regulations of another government. Examples include grants,
intergovernmental revenues, and resources in debt service funds that include a legally
enforceable requirement that those resources be spent only for specific purposes.
• Committed Fund Balances – These are resources that can only be used for specific
purposes established by the City Council. Establishment of these specific purposes must be
done by a resolution adopted by the City Council and may only be changed or removed by
a resolution adopted by the City Council.
• Assigned Fund Balances – These are resources that the City intends to be used for specific
purposes but are neither restricted nor committed. Assigned fund balances are established
by a motion of the City Council. The City Council may also delegate this authority to the
City Manager, who may act upon recommendation of the Finance Director.
• Unassigned Fund Balances – These are resources that are available for any purpose of the
fund. Amounts identified as cash flow resources are classified as unassigned. Only the
General Fund may have a positive unassigned fund balance. A deficit fund balance in any
fund must be classified as an unassigned fund balance.
When multiple classifications of resources are available for use, it is the City's policy to first use
restricted resources if permitted, then committed, assigned, or unassigned resources. It is the
City's policy to retain in fund balance resources that have the lowest level of constraints possible.
The City Council has formally adopted a policy regarding the minimum unassigned fund balance
for the General Fund. The most significant revenue source of the General Fund is property taxes.
This revenue source is received in two installments during the year – July and December. As such,
it is the City's goal to begin each fiscal year with sufficient cash flow reserves to fund operations
between each semi-annual receipt of property taxes.
The policy states that when fund balance at the end of a year exceeds non-spendable fund
balance, restricted fund balance, liability for compensated absences of employees, assigned fund
balance, and 45% of the subsequent year's budget, the City Council shall consider transferring at
least 25% of the excess fund balance to one of the capital project funds. At any time during the
year the City Council may consider transferring any or all of the excess fund balance to any other
fund of the City, as needed.
14. Compensated Absences
The City compensates all employees for unused vacation hours upon termination. Eligible
employees are compensated for accrued compensatory hours upon termination. Employees
terminating their employment with the City after ten or more continuous years of service are
compensated for 40% of their accumulated sick leave hours at their current base hourly rate of
pay. The maximum amount of accrued sick leave hours that may be converted is 960.
5.1
56
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
14. Compensated Absences (Continued)
Accumulated or vested vacation, compensatory, and sick time estimated to be payable for future
use or as termination pay is accrued as incurred in the government-wide and proprietary fund
financial statements. A liability for these amounts is reported in governmental funds only if they
have matured, for example, as a result of employee resignations and retirements.
The liability for compensated absences reported in the Statement of Net Position consists of
leave that has not been used that is attributable to services already rendered, accumulates, and
is more likely than not to be used for time off or otherwise paid in cash or settled through
noncash means. The liability also includes amounts for leave that has been used for time off but
has not yet been paid in cash or settled through noncash means and certain other types of leave.
15. Long-Term Obligations
In the government-wide financial statements and in the proprietary fund types in fund financial
statements, long-term debt, and other long-term obligations are reported as liabilities in the
applicable governmental activities, business-type activities, or proprietary fund type Statement
of Net Position. Bond premiums and discounts are deferred and amortized over the life of bonds
using the straight-line method. Bonds payable are reported net of the applicable bond premium
or discount. Debt issuance costs are recognized as expense in the period incurred.
In the fund financial statements, governmental fund types recognize bond premiums, discounts,
and issuance costs during the current period. The face amount of debt issued is reported as other
financing sources. Premiums received on debt issuances are reported as other financing sources
while discounts on debt issuances are reported as other financing uses. Issuance costs, whether
or not withheld from the actual debt proceeds received, are reported as debt service
expenditures.
16. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section
for deferred outflows of resources. This separate financial statement element represents a
consumption of net assets that applies to a future period(s) and so will not be recognized as an
outflow of resources (expense/expenditure) until that time. The City has one item that qualifies
for reporting in this category. The City presents deferred outflows of resources on the Statement
of Net Position for deferred outflows of resources related to pensions and OPEB for various
estimate differences that will be amortized and recognized over future years.
In addition to liabilities, the statement of financial position and fund financial statements will
sometimes report a separate section for deferred inflows of resources. This separate financial
statement element represents an acquisition of net assets that applies to a future period(s) and
so will not be recognized as an inflow of resources (revenue) until that time. The City has four
items that qualify for reporting in this category: 1) The City presents deferred inflows of
resources on the Governmental Fund Balance Sheet as unavailable revenue. The governmental
funds report unavailable revenues from two sources, including property taxes and special
assessments. These amounts are deferred and recognized as an inflow of resources in the period
that the amounts become available.
5.1
57
City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
16. Deferred Outflows/Inflows of Resources (Continued)
2) The City presents deferred inflows of resources on the Statement of Net Position for pension
and OPEB-related deferred inflows of resources. Pension and OPEB related deferred inflows of
resources result from various estimate differences that will be amortized and recognized over
future years. 3) At the fund level, grants received for subsequent years are presented as deferred
inflows of resources as time requirements have not been met. 4) Deferred inflows of resources
related to lease receivable are reported in both the government-wide Statement of Net Position
and the Governmental Funds Balance Sheet.
17. Pensions
For purposes of measuring the net pension liability, deferred outflows/inflows of resources, and
pension expense, information about the fiduciary net position of the Public Employees
Retirement Association of Minnesota (PERA) and additions to/deductions from PERA's fiduciary
net position have been determined on the same basis as they are reported by PERA, except that
PERA's fiscal year end is June 30. For this purpose, plan contributions are recognized as of
employer payroll paid dates and benefit payments and refunds are recognized when due and
payable in accordance with the benefit terms. Investments are reported at fair value.
18. Statement of Cash Flows
For purpose of the Statement of Cash Flows, the City considers all highly liquid debt instruments
with an original maturity from the time of purchase by the City of three months or less to be cash
equivalents. The proprietary fund's equity in the government-wide cash and investment
management pool is considered to be cash equivalents.
19. Budgets and Budgetary Accounting
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
• Prior to each September 15, the City Manager submits to the City Council proposed
operating budgets for the fiscal year commencing the following January. The operating
budgets include proposed expenditures and the means of financing them.
• In November, the County mails individual property tax notices to residents showing the
taxes that would result from the proposed budgets of all taxing units within the City.
• Prior to proposed budgets being approved, public hearings are conducted to obtain
taxpayer comments.
• In December, final budgets are legally enacted by the City Council through passage of a
resolution.
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City of Crystal
Notes to Basic Financial Statements
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D. Assets, Liabilities, Deferred Outflows/Inflows of Resources, and Net Position or Equity
(Continued)
19. Budgets and Budgetary Accounting (Continued)
• During the budget year, the City Council must authorize any transfer of budgeted amounts
between departments within the General Fund. City management may authorize a
transfer of budgeted amounts within individual departments without obtaining approval
from the City Council.
• Supplemental appropriations during the year may only be made by the City Council. These
amounts must be financed by funds from the contingency reserve set up in the General
Fund or by additional revenues.
• All budget amounts lapse at the end of the year to the extent they have not been
expended.
• Budgets are adopted on a basis consistent with accounting principles generally accepted in
the United States of America. The City budgets for its General Fund, EDA Special Revenue
Fund, TIF Special Revenue Fund, and the following capital projects funds, Street
Reconstruction, Police Equipment Revolving, and Park Improvement. The budgets are
adopted on a modified accrual basis.
• Budgetary control is maintained at the department level for the General Fund and at the
fund level for all other funds that adopt annual budgets. City management must request
approval from the City Council before exceeding budget at the applicable level.
20. Net Position
Net position represents the difference between assets and deferred outflows of resources and
liabilities and deferred inflows of resources in the government-wide financial statements. The
net investment in capital assets portion of net position consists of capital assets, net of
accumulated depreciation, reduced by the outstanding balance of any long-term debt used to
build or acquire the capital assets. Net position are reported as restricted in the government-
wide financial statements when there are limitations imposed on their use through external
restrictions imposed by creditors, grantors, or laws or regulations of other governments.
21. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally
accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements. Estimates also affect the
reported amounts of revenue and expenditures/expense during the reporting period. Actual
results could differ from those estimates.
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City of Crystal
Notes to Basic Financial Statements
NOTE 2 – DEPOSITS AND INVESTMENTS
A. Deposits
In accordance with Minnesota Statutes, the City maintains deposits at national or state banks within
the state, as authorized by the City Council. The following is considered to be the most significant
risk associated with deposits:
Custodial Credit Risk: In the case of deposits, this is the risk that in the event of a bank failure, the
deposits may be lost.
Minnesota Statutes require that all City deposits be protected by federal deposit insurance,
corporate surety bond, or collateral. The market value of collateral pledged must equal 110% of the
deposits not covered by federal deposit insurance or corporate surety bonds. Authorized collateral
includes treasury bills, notes, and bonds; issues of U.S. government agencies; general obligations
rated "A" or better; revenue obligations rated "AA" or better; irrevocable standard letters of credit
issued by the Federal Home Loan Bank; and certificates of deposit. Minnesota Statutes require that
securities pledged as collateral be held in safekeeping in a restricted account at the Federal Reserve
Bank or in an account at a trust department of a commercial bank or other financial institution that
is not owned or controlled by the financial institution furnishing the collateral. During the year, all
deposits and investments were collateralized in accordance with these provisions. The City has no
additional deposit policies addressing custodial credit risk for deposits.
At year-end, the City's carrying amount of deposits was $15,666,516 and the bank balance was
$15,139,646. All of the bank balance was covered by FDIC insurance or collateralized by pledged
collateral held in the City's name.
The City's policy is to comply with Minnesota Statutes, which require that all deposits be protected
by federal deposit insurance, corporate surety bond, or collateral. The market value of collateral
pledged must equal 110% of the deposits not covered by federal deposit insurance or corporate
surety bonds. Minnesota Statutes require that securities pledged as collateral be held in safekeeping
by the City Treasurer or in a financial institution other than that furnishing the collateral.
B. Investments
The City has a formal investment policy to establish guidelines for the prudent investment of City
funds. Funds of the City will be invested in compliance with the provisions of Minnesota Statutes
Chapter 118A. Allowable investments include the following:
• Bonds, notes, bills, mortgages, and other securities that are direct obligations or are
guaranteed or insured issues of the United States, its agencies, instrumentalities, or
organizations created by Congress.
• State and local securities, including:
• Any security that is a general obligation of any state or local government with taxing
powers and is rated "A" or better by a national bond rating agency.
• Any security that is a revenue obligation of any state or local government with taxing
powers and is rated "AA" or better by a national bond rating agency.
• Commercial paper issued by United States corporations or their Canadian subsidiaries that is
rated in the highest quality category by at least two nationally recognized rating agencies and
that matures in 270 days or less.
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City of Crystal
Notes to Basic Financial Statements
NOTE 2 – DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments (Continued)
• Time deposits that are fully insured by the Federal Depository Insurance Corporation.
• Bankers' acceptances of United States banks.
• Money market mutual funds.
• Government investment pools, including the Minnesota Municipal Money Market Fund.
As of December 31, 2025, the City had the following investments and maturities:
Fair Less than
Value One Year 1-5 Years
Brokered certificates of deposit 7,756,545$ 2,252,994$ 5,503,551$
State and local government bonds 13,397,315 3,708,372 9,688,943
Money market accounts 299,964 299,964 -
Total 21,453,824$ 6,261,330$ 15,192,494$
Investment Type
Investment Maturities
Interest Rate Risk: This is the risk of potential variability in the fair value of fixed rate investments
resulting from changes in interest rates (the longer the period for which an interest rate is fixed, the
greater the risk). The City's investment policy states that "the City will minimize Interest Rate Risk by
structuring the investment portfolio so that securities mature to meet cash requirements for ongoing
operations."
Credit Risk: This is the risk that an issuer or other counterparty to an investment will not fulfill its
obligations. This risk is addressed by confining investments to those securities specifically authorized
by state statute and the City's investment policy. As of December 31, 2025, the City's investments in
U.S. Agencies were rated AAA by Standard and Poor's. The City's investments in certificates of
deposit were covered by FDIC insurance.
Custodial Credit Risk – Investments: This is the risk that in the event of a failure of the counterparty
to an investment transaction (typically a broker-dealer) the City would not be able to recover the
value of its investments that are in the possession of an outside party. The City's investment policy
states that the bank or broker is required to have insurance through FDIC and SIPC or transfer the
security to a custodian bank.
Concentration of Credit Risk: This is the risk associated with investing a significant portion of the
City's investments (considered to be 5% or more) in the securities of a single issuer. The City's
investment policy does not limit investments in any one issuer.
The City has the following recurring fair value measurements as of December 31, 2025:
• $299,964 of investments are valued using a quoted market price (Level 1 inputs)
• $21,153,860 of investments are valued using a matrix pricing model (Level 2 inputs)
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City of Crystal
Notes to Basic Financial Statements
NOTE 2 – DEPOSITS AND INVESTMENTS (CONTINUED)
B. Investments (Continued)
The following summary reconciles cash and investments to the financial statements:
Cash on hand 1,745$
Carrying amount of deposits 15,666,516
Carrying amount of investments 21,453,824
Total 37,122,085$
Statement of Net Position
Cash and investments 36,981,718$
Cash with fiscal agent 140,367
Total deposits and investments 37,122,085$
NOTE 3 – INTERFUND RECEIVABLES AND PAYABLES
A. Advances to/from Other Funds
Balances as of December 31, 2025, are as follows:
Original Amount Due Within
Payable Fund Amount Outstanding One Year
Street Reconstruction Internal Service Funds 5,000,000$ 4,100,000$ 500,000$
Street Reconstruction Internal Service Funds 1,500,000 1,500,000 -
Other Governmental Funds Internal Service Funds 1,170,000 920,000 115,000
Water Internal Service Funds 900,000 900,000 100,000
Water Internal Service Funds 700,000 700,000 -
Water Internal Service Funds 1,500,000 1,500,000 -
Storm Water Internal Service Funds 500,000 400,000 100,000
Storm Water Internal Service Funds 2,500,000 2,500,000 -
Total 13,770,000$ 12,520,000$ 815,000$
Receivable Fund
Internal loans to the Internal Service Funds were made to provide sufficient cash to pay for the
renovation and construction costs of the police department facility and other cash flow purposes. It
is projected that these funds would be able to repay the loans with zero percent interest by 2036.
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City of Crystal
Notes to Basic Financial Statements
NOTE 4 – INTERFUND TRANSFERS
Interfund transfers for the year ended December 31, 2025, are as follows:
Non-major
General
Governmental
Funds Total
Non-Major Governmental Funds 70,150$ 150,028$ 220,178$
Internal Service Funds 399,876 - 399,876
Water 316,242 - 316,242
Sanitary Sewer 316,242 - 316,242
Storm Drainage 85,096 - 85,096
Streetlights 24,085 - 24,085
Recycling 14,223 - 14,223
Total 1,225,914$ 150,028$ 1,375,942$
Transfers In
Transfers Out
Transfers from non-major governmental funds to the General Fund and non-major governmental
funds represent the reallocation of Public Safety Aid and to resolve a negative cash balance in the
TIF funds. Remaining transfers to the General Fund represent the annual transfer of resources to
assist with administrative and utility costs.
NOTE 5 – LEASE RECEIVABLE
The City has various leases for land and site agreements. The lease agreements include annual
principal and interest payments. Interest and discount rates on the lease agreements range from
1.52% to 1.75%. Revenue from these leases for the year ended December 31, 2025, was $76,710.
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City of Crystal
Notes to Basic Financial Statements
NOTE 6 – CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2025, was as follows:
Beginning Ending
Balance Increases Decreases Balance
Governmental activities
Capital assets not being depreciated
Land 6,860,536$ -$ -$ 6,860,536$
Construction in progress 3,484,752 3,937,086 (6,364,274) 1,057,564
Total capital assets
not being depreciated 10,345,288 3,937,086 (6,364,274) 7,918,100
Other capital assets
Buildings and structures 37,860,856 1,137,012 (19,178) 38,978,690
Improvements other than buildings 9,095,029 1,153,275 (2,981,128) 7,267,176
Machinery and equipment 7,187,635 614,683 (469,562) 7,332,756
Office equipment and furnishings 1,070,315 20,366 (144,583) 946,098
Software 563,200 (8,692) 554,508
Vehicles and trailers 5,361,712 785,901 (113,148) 6,034,465
Traffic and transportation systems 72,482,326 668,936 - 73,151,262
Park systems 7,254,732 4,649,005 (8,693) 11,895,044
Leased asset - vehicles 450,621 221,178 (55,518) 616,281
Total other capital assets
at historical cost 141,326,426 9,250,356 (3,800,502) 146,776,280
Less accumulated depreciation for
Buildings and structures (12,063,240) (926,730) 19,178 (12,970,792)
Improvements other than buildings (4,947,790) (307,711) 2,308,880 (2,946,621)
Machinery and equipment (5,274,880) (395,377) 427,481 (5,242,776)
Office equipment and furnishings (923,446) (32,314) 144,583 (811,177)
Software (340,345) (41,351) - (381,696)
Vehicles and trailers (3,403,866) (508,616) 113,148 (3,799,334)
Traffic and transportation systems (48,001,665) (2,534,269) (50,535,934)
Park systems (1,351,234) (422,821) (1,774,055)
Less accumulated amortization for
Leased asset - vehicles (221,765) (133,807) 53,774 (301,798)
Total accumulated
depreciation/ amortization (76,528,231) (5,302,996) 3,067,044 (78,764,183)
Total other capital assets, net 64,798,195 3,947,360 (733,458) 68,012,097
Governmental activities capital
assets, net 75,143,483$ 7,884,446$ (7,097,732)$ 75,930,197$
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City of Crystal
Notes to Basic Financial Statements
NOTE 6 – CAPITAL ASSETS (CONTINUED)
Capital asset activity for the year ended December 31, 2025, was as follows:
Beginning Ending
Balance Increases Decreases Balance
Business-type activities
Capital assets not being depreciated
Land 759,061$ -$ -$ 759,061$
Improvements other than buildings 187,246 - - 187,246
Construction in progress 1,675,187 1,911,744 3,586,931
Total capital assets not
being depreciated 2,621,494 1,911,744 - 4,533,238
Other capital assets
Improvements other than buildings 29,575 - 29,575
Machinery and equipment 2,880,530 415,926 (11,230) 3,285,226
Software 29,445 - 29,445
Utility systems 38,910,623 35,950 - 38,946,573
Traffic and transportation systems 1,370,151 - 1,370,151
Total capital assets
being depreciated 43,220,324 451,876 (11,230) 43,660,970
Less accumulated depreciation for
Improvements other than buildings (16,725) (2,115) - (18,840)
Machinery and equipment (1,699,694) (180,679) 11,230 (1,869,143)
Software (25,519) (3,926) - (29,445)
Utility systems (15,698,001) (924,455) - (16,622,456)
Traffic and transportation systems (476,013) (31,706) - (507,719)
Total accumulated
depreciation (17,915,952) (1,142,881) 11,230 (19,047,603)
Total other capital assets, net 25,304,372 (691,005) - 24,613,367
Business-type activities
capital assets, net 27,925,866$ 1,220,739$ -$ 29,146,605$
Governmental activities
General Government 268,908$
Public Safety 762,728
Public Works 2,709,586
Parks and Recreation 1,511,237
Community Development 50,537
Total depreciation and amortization expense - governmental activities 5,302,996$
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City of Crystal
Notes to Basic Financial Statements
NOTE 6 – CAPITAL ASSETS (CONTINUED)
Depreciation and amortization expense was charged to the various functions of the City as follows:
Business-type activities
Water 267,622$
Sanitary Sewer 269,285
Storm Drainage 572,854
Street Light 33,120
Total depreciation expense - business-type activities 1,142,881$
NOTE 7 – LONG-TERM DEBT
A. General Obligation Bonds
The government issues general obligation (G.O.) bonds (including certificates of indebtedness), tax
increment bonds, and special assessment bonds to provide funding for the acquisition of capital
assets, tax increment projects, and street improvements, respectively. G.O. bonds are direct
obligations and pledge the full faith and credit of the government.
B. Components of Long-Term Liabilities
Issue Interest Original Final Balance
Date Rates Issue Maturity End of Year
Governmental activities
Special Assessment Bonds
G.O. Improvement Bonds, Series 2011A 08/01/11 0.50%-3.55%1,705,000$ 02/01/27 175,000$
G.O. Improvement Bonds, Series 2012A 08/01/12 1.50%-2.13%2,635,000 02/01/28 435,000
G.O. Improvement Bonds, Series 2013A 08/01/13 2.00%-3.50%3,235,000 02/01/29 770,000
G.O. Improvement Bonds, Series 2015A 08/01/15 2.50%-3.00%2,550,000 02/01/31 900,000
G.O. Improvement Bonds, Series 2016A 08/25/16 2.00%-2.50%3,330,000 02/01/32 1,400,000
G.O. Improvement Bonds, Series 2017A 09/14/17 2.00%-3.00%4,665,000 02/01/33 2,345,000
Subtotal bonds payable 6,025,000
Lease liability 324,574
SBITA liability 113,701
Unamortized bond premiums/discounts 189,165
Compensated absences payable 1,051,830
Total governmental activities 7,704,270$
Business-type activities
Compensated absences payable 66,230$
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City of Crystal
Notes to Basic Financial Statements
C. Changes in Long-Term Liabilities
Interest paid on most of the debt issued by the City is exempt from federal income tax. As a result,
purchasers of this debt are willing to accept lower interest rates than they would on taxable debt.
The City pools the proceeds of bond issues held in construction funds and the accumulated cash in
debt service funds with all other available cash and invests it according to the City's cash
management policies and practices. This sometimes produces a higher yield on the investments than
is being paid on the related debt. The federal tax code refers to this higher yield as arbitrage. Under
certain circumstances the earnings from these higher yields must be related to the federal
government. Federal law requires that arbitrage be calculated and rebated at the end of each five-
year period that tax exempt debt is outstanding, as well as at maturity. The City does not report
arbitrage until the liability is due and payable.
Long-term liability activity for the year ended December 31, 2025, was as follows:
Retirements
Beginning and Other Ending Due Within
Balance Additions Reductions Balance One Year
Governmental activities
Bonds payable
G.O. Special Assessment Bonds
with Government Commitment
Improvement Bonds - 2011A 270,000$ -$ (95,000)$ 175,000$ 90,000$
Improvement Bonds - 2012A 590,000 - (155,000) 435,000 150,000
Improvement Bonds - 2013A 975,000 - (205,000) 770,000 200,000
Improvement Bonds - 2015A 1,065,000 - (165,000) 900,000 160,000
Improvement Bonds - 2016A 1,620,000 - (220,000) 1,400,000 215,000
Improvement Bonds - 2017A 2,655,000 - (310,000) 2,345,000 305,000
Total improvement bonds 7,175,000 - (1,150,000) 6,025,000 1,120,000
Bond premiums 230,884 - (41,607) 189,277 -
Bond discounts (1,405) - 1,293 (112) -
Subtotal 7,404,479 - (1,190,314) 6,214,165 1,120,000
Total bonds payable 7,404,479 - (1,190,314) 6,214,165 1,120,000
SBITA liability 146,039 (32,338) 113,701 35,010
Lease liability 240,253 221,178 (136,857) 324,574 115,871
Compensated absences payable 1,401,517 1,186,488$ (1,536,175) 1,051,830 873,554
Governmental activity
long-term liabilities 9,192,288$ 1,407,666$ (2,895,684)$ 7,704,270$ 2,144,435$
Business-type activities
Compensated absences payable 66,186$ 55,892$ (55,848)$ 66,230$ 30,505$
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City of Crystal
Notes to Basic Financial Statements
NOTE 7 – LONG-TERM DEBT (CONTINUED)
D. Minimum Debt Payments
Minimum annual principal and interest payments required to retire long-term liabilities:
Year Ending
December 31, Principal Interest Principal Interest Principal Interest
2026 1,120,000$ 152,056$ 115,871$ 19,660$ 35,010$ 3,027$
2027 1,090,000 122,151 91,529 12,123 37,843 2,095
2028 985,000 93,930 80,607 5,584 40,848 1,087
2029 830,000 67,530 36,567 967 - -
2030 630,000 47,872 - - - -
2031-2033 1,370,000 49,588 - - - -
Total 6,025,000$ 533,127$ 324,574$ 38,334$ 113,701$ 6,209$
Lease LiabilityG.O. Improvement Bonds SBITA Liability
Governmental Activities
Total delinquent special assessments receivable for all funds for the years ending December 31, 2025
and 2024, were $83,952 and $83,425, respectively.
E. Lease Liability
The City entered into lease agreements for various vehicles. The lease agreements include annual
principal and interest payments as noted above. Interest and discount rates on the lease agreements
range from 4.85% to 8.37%.
NOTE 8 – CONDUIT DEBT OBLIGATIONS
From time to time the City has issued revenue bonds to provide financial assistance to private-sector
entities for the acquisition and construction of facilities deemed to be in the public interest. The
bonds are secured by the property financed and are payable solely from payments received on the
underlying mortgage loans.
Upon repayment of the bonds, ownership of the acquired facilities transfers to the private-sector
entity served by the bond issue. Neither the City or the State, nor any political subdivision thereof, is
obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as
liabilities in the accompanying financial statements.
As of December 31, 2025, there were two debt issues outstanding. The aggregate original issue
amounts and principal balances outstanding as of December 31, 2025, are as follows:
Original Principal
Year Issue Balance
LOGIS Government Facilities Revenue Bonds 2006 $ 6,000,000 $ 463,803
Crystal Leased Housing Multi-Family Housing Bonds 2014 14,300,000 12,280,000
Total $ 20,300,000 $ 12,743,803
Name of Issue
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City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS
The City participates in various pension plans, total pension expense for the year ended
December 31, 2025, was $604,427. The components of pension expense are noted in the following
plan summaries.
The General Fund, Water Fund, Sewer Fund, and Storm Drainage Fund typically liquidate the liability
related to pensions.
Public Employees' Retirement Association
A. Plan Description
The City participates in the following cost-sharing multiple-employer defined benefit pension plans
administered by PERA. PERA's defined benefit pension plans are established and administered in
accordance with Minnesota Statutes Chapters 353, 353D, 353E, 353G, and 356. Minnesota Statutes
Chapter 356 defines each plan's financial reporting requirements. PERA's defined benefit pension
plans are tax qualified plans under Section 401(a) of the Internal Revenue Code.
General Employees Retirement Plan
Membership in the General Plan includes employees of counties, cities, townships, schools in non-
certified positions, and other governmental entities whose revenues are derived from taxation, fees,
or assessments. Plan membership is required for any employee who is expected to earn more than
$425 in a month, unless the employee meets exclusion criteria.
Public Employees Police and Fire Plan
Membership in the Police and Fire Plan includes full-time, licensed police officers and firefighters
who meet the membership criteria defined in Minnesota Statutes § 353.64 and who are not earning
service credit in any other PERA retirement plan or a local relief association for the same service.
Employers can provide Police and Fire Plan coverage for part-time positions and certain other public
safety positions by submitting a resolution adopted by the City’s governing body. The resolution must
state that the position meets plan requirements.
B. Benefits Provided
PERA provides retirement, disability, and death benefits. Benefit provisions are established by state
statute and can only be modified by the state Legislature. Vested, terminated employees who are
entitled to benefits, but are not receiving them yet, are bound by the provisions in effect at the time
they last terminated their public service. When a member is vested, they have earned enough
service credit to receive a lifetime monthly benefit after leaving public service and reaching an
eligible retirement age. Members who retire at or over their Social Security full retirement age with
at least one year of service qualify for a retirement benefit.
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City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
B. Benefits Provided (Continued)
General Employees Plan Benefits
General Employees Plan requires three years of service to vest. Benefits are based on a member's
highest average salary for any 5 successive years of allowable service, age, and years of credit at
termination of service. Two methods are used to compute benefits for General Plan members.
Members hired prior to July 1, 1989, receive the higher of Step or Level formulas. Only the Level
formula is used for members hired after June 30, 1989. Under the Step formula, General Plan
members receive 1.2% of the highest average salary for each of the first 10 years of service and 1.7%
for each additional year. Under the Level formula, General Plan members receive 1.7% of the highest
average salary for all years of service. For members hired prior to July 1, 1989, a full retirement
benefit is available when age plus years of service equal 90 and normal retirement age is 65.
Members can receive a reduced requirement benefit as early as age 55 if they have three or more
years of service. Early retirement benefits are reduced by .25% for each month under age 65.
Members with 30 or more years of service can retire at any age with a reduction of .25% for each
month the member is younger than age 62. The Level formula allows General Plan members to
receive a full retirement benefit at age 65 if they were first hired before July 1, 1989 or at age 66 if
they were hired on or after July 1, 1989. Early retirement begins at age 55 with an actuarial
reduction applied to the benefit.
Benefit increases are provided to benefit recipients each January. The postretirement increase is
equal to 50% of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase
of at least 1% and a maximum of 1.5%. The 2025 annual increase was 1.25%. Recipients that have
been receiving the annuity or benefit for at least a full year as of the June 30 before the effective
date of the increase will receive the full increase. Recipients receiving the annuity or benefit for at
least one month but less than a full year as of the June 30 before the effective date of the increase
will receive a reduced prorated increase.
Police and Fire Plan Benefits
Benefits for the Police and Fire Plan members hired before July 1, 2010, are vested after three years
of service. Members hired on or after July 1, 2010, are 50% vested after five years of service and
100% vested after 10 years. After five years, vesting increase by 10% each full year of service until
members are 100% vested after 10 years. Police and Fire Plan members receive 3% of highest average
salary for all years of service. Police and Fire Plan members receive a full retirement benefit when
they are 55 and vested, or when their age plus their years of service equals 90 or greater if they
were first hired before July 1, 1989. Early retirement starts at age 50, and early retirement benefits
are reduced by 0.417% each month members are younger than age 55.
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City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
B. Benefits Provided (Continued)
Police and Fire Plan Benefits (Continued)
Benefit increases are provided to benefit recipients each January. The post-retirement increase is
fixed at 1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of
the June 30 before the effective date of the increase will receive the full increase. Recipients
receiving the annuity or benefit for at least 25 months but less than 36 months as of the June 30
before the effective date of the increase will receive a reduced prorated increase.
C. Contributions
Minnesota Statutes Chapter 353, 353E, 353G, and 356 set the rates for employer and employee
contributions. Contribution rates can only be modified by the state Legislature.
General Employees Fund Contributions
General Plan members were required to contribute 6.5% of their annual covered salary in fiscal year
2025 and the City was required to contribute 7.5% for General Plan members. The City's contributions
to the General Employees Fund for the year ended December 31, 2025, were $457,120. The City's
contributions were equal to the required contributions as set by state statute.
Police and Fire Fund Contributions
Police and Fire Plan members were required to contribute 11.8% of their annual covered salary in
fiscal year 2025 and the City was required to contribute 17.7% for Police and Fire Plan members. The
City's contributions to the Police and Fire Fund for the year ended December 31, 2025, were
$690,173. The City's contributions were equal to the required contributions as set by state statute.
D. Pension Costs
General Employees Fund Pension Costs
At December 31, 2025, the City reported a liability of $2,106,207 for its proportionate share of the
General Employees Fund's net pension liability. The City's net pension liability reflected a reduction
due to the State of Minnesota's contribution of $16 million. The State of Minnesota is considered a
non-employer contributing entity and the State's contribution meets the definition of a special
funding situation. The State of Minnesota's proportionate share of the net pension liability associated
with the City totaled $50,808.
City's proportionate share of the net pension liability 2,106,207$
State of Minnesota's proportionate share of the net pension
liability associated with the City 50,808
Total 2,157,015$
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71
City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
General Employees Fund Pension Costs
The net pension liability was measured as of June 30, 2025, and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date. The
City's proportionate share of the net pension liability was based on the City's contributions received
by PERA during the measurement period for employer payroll paid dates from July 1, 2024, through
June 30, 2025, relative to the total employer contributions received from all of PERA's participating
employers. The City's proportionate share was 0.0636%, at the end of the measurement period and
0.0627% for the beginning of the period.
For the year ended December 31, 2025, the City recognized pension grant expense of ($113,905) for
its proportionate share of General Employees Plan's pension expense. Included in the amount, the
City recognized $7,793 as pension expense (and grant revenue) for its proportionate share of the
State of Minnesota's contribution of $16 million to the General Employees Fund.
At December 31, 2025, the City reported its proportionate share of the General Employees Plan's
deferred outflows of resources and deferred inflows of resources, related to pensions from the
following sources:
Differences between expected and actual economic experience 199,249$ -$
Changes in actuarial assumptions 50,747 481,634
Net difference between projected and actual investment
earnings - 830,687
Changes in proportion 24,204 22,008
Contributions paid to PERA subsequent
to the measurement date 228,560 -
Total 502,760$ 1,334,329$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
5.1
72
City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
General Employees Fund Pension Costs (Continued)
The $228,560 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net
pension liability in the year ended December 31, 2026. Other amounts reported as deferred outflows
and deferred inflows of resources related to pensions will be recognized in pension expense as
follows:
Pension
Year Ending Expense
December 31,Amount
2026 (236,926)$
2027 (395,346)
2028 (278,145)
2029 (149,712)
Total (1,060,129)$
Police and Fire Fund Pension Costs
At December 31, 2025, the City reported a liability of $2,943,590 for its proportionate share of the
Police and Fire Fund's net pension liability. The net pension liability was measured as of
June 30, 2025, and the total pension liability used to calculate the net pension liability was
determined by an actuarial valuation as of that date. The City's proportionate share of the net
pension liability was based on the City's contributions received by PERA during the measurement
period for employer payroll paid dates from July 1, 2024, through June 30, 2025, relative to the total
employer contributions received from all of PERA's participating employers. The City's proportionate
share was 0.2512% at the end of the measurement period and 0.2676% for the beginning of the
period.
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City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
Police and Fire Fund Pension Costs (Continued)
The State of Minnesota contributed $18 million to the Police and Fire Fund in the plan fiscal year
ended June 30, 2025. The contribution consisted of $9 million in direct state aid that meets the
definition of a special funding situation and $9 million in supplemental state aid that does not meet
the definition of a special funding situation. The $9 million direct state aid was paid on
October 1, 2024. The direct state aid payment will increase by $17.7 million, which was paid on
October 1, 2025. Thereafter, by October 1 of each year, the State will pay $26.7 million to the Police
and Fire Fund until the fund is 110% funded for a minimum of three consecutive years (on an
actuarial value of assets basis). The $9 million in supplemental state aid will continue until the fund
and the State Patrol Plan (administered by the Minnesota State Retirement System) are 100% funded
for three consecutive years (on an actuarial value of assets basis). The State of Minnesota's
proportionate share of the net pension liability associated with the City totaled $102,039.
City's proportionate share of the net pension liability 2,943,590$
State of Minnesota's proportionate share of the net pension
liability associated with the City 102,039
Total 3,045,629$
For the year ended December 31, 2025, the City recognized pension expense of $716,151 for its
proportionate share of the Police and Fire Plan's pension expense. Included in this amount, the City
recognized $49,372 as pension expense (and grant revenue) for its proportionate share of the State
of Minnesota's contribution of $9 million to the Police and Fire Fund.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire
Pension Plan pension allocation schedules for the $9 million in supplemental state aid because this
contribution was not considered to meet the definition of a special funding situation. The City also
recognized $67,079 for the year ended December 31, 2025, as revenue and an offsetting reduction of
the net pension liability for its proportionate share of the State of Minnesota's on-behalf
contributions to the Police and Fire Fund.
5.1
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City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
D. Pension Costs (Continued)
Police and Fire Fund Pension Costs (Continued)
At December 31, 2025, the City reported its proportionate share of the Police and Fire Plan's
deferred outflows of resources and deferred inflows of resources related to pensions from the
following sources:
Differences between expected and actual economic experience 1,409,143$ -$
Changes in actuarial assumptions 2,440,138 3,773,264
Net difference between projected and actual investment
earnings - 1,299,327
Changes in proportion 150,282 661,977
Contributions paid to PERA subsequent to the measurement
date 345,087 -
Total 4,344,650$ 5,734,568$
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
The $345,087 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net
pension liability in the year ended December 31, 2026. Other amounts reported as deferred outflows
and inflows of resources related to pensions will be recognized in pension expense as follows:
Pension
Year Ending Expense
December 31,Amount
2026 679,174$
2027 (739,971)
2028 (1,634,041)
2029 (81,434)
2030 41,267
Total (1,735,005)$
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City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
E. Long-Term Expected Return on Investment
The State Board of Investment, which manages the investments of PERA, prepares an analysis of the
reasonableness on a regular basis of the long-term expected rate of return using a building-block
method in which best-estimate ranges of expected future rates of return are developed for each
major asset class. These ranges are combined to produce an expected long-term rate of return by
weighting the expected future rates of return by the target asset allocation percentages. The target
allocation and best estimates of geometric real rates of return for each major asset class are
summarized in the following table:
Domestic equity 33.5 %5.10 %
International equity 16.5 5.30
Fixed income 25.0 0.75
Private markets 25.0 5.90
Total 100.0 %
Asset Class Target Allocation Rate of Return
Long-Term
Expected Real
F. Actuarial Methods and Assumptions
The total pension liability for each of the cost-sharing defined benefit plans was determined by an
actuarial valuation as of June 30, 2025, using the entry-age normal actuarial cost method. The long-
term rate of return on pension plan investments used to determine the total liability is 7.0%. The
7.0% assumption is based on a review of inflation and investments return assumptions from a number
of national investment consulting firms. The review provided a range of investment return rates
considered reasonable by the actuary. An investment return of 7.0% is within that range.
Inflation is assumed to be 2.25% for the General Employees Plan and 2.25% for the Police and Fire
Plan. Benefit increases after retirement are assumed to be 1.5% for the General Employees Plan and
1% for the Police and Fire Plan.
Salary growth assumptions in the General Employees Plan range in annual increments from 11.5%
after one year of service to 3.0% after 27 years of service. In the Police and Fire Plan, salary growth
assumptions range in annual increments from 10.75% after one year of service to 3.0% after 23 years
of service.
Mortality rates for the General Employees Plan are based on the Pub-2010 General Employee
Mortality Table. Mortality rates for the Police and Fire Plan are based on the Pub-2010 Public Safety
Employee Mortality tables. The tables are adjusted slightly to fit PERA's experience.
5.1
76
City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
F. Actuarial Methods and Assumptions (Continued)
Actuarial assumptions for the General Employees Plan are reviewed every four years. The General
Employees Plan was last reviewed in 2022. The assumption changes were adopted by the Board and
became effective with the July 1, 2023, actuarial valuation. The Police and Fire Plan was reviewed in
2024. The assumption changes were adopted by the board and became effective with the
July 1, 2025, actuarial valuation.
The following changes in actuarial assumptions and plan provisions occurred in 2025:
General Employees Fund
Changes in Actuarial Assumptions
• The combined service annuity loading factors increased from 15% to 19% for vested
terminated members and from 3% to 44% for non-vested, terminated members. The assumed
post-retirement benefit increase changed from 1.25% to 1.5%.
Changes in Plan Provisions
• The post-retirement benefit increase formula changed to 100% of the Social Security annual
increase, between 1% and 1.75%, beginning January 1, 2026. If the funded ratio (on a market
value of assets basis) is less than 85% for the last two consecutive annual valuations or is less
than 80% in the most recent actuarial valuation, the maximum is reduced to 1.5%. Previously,
the benefit increase was 50% of the Social Security annual increase, between 1% and 1.5%.
• The 1% additional employer contribution is eliminated when the plan reaches 98% funded status
(on an actuarial value of assets basis); this contribution was previously scheduled to stop when
the plan reached 100% funded status.
Police and Fire Fund
Changes in Actuarial Assumptions
• Assumed rates of salary increases were reduced slightly.
• Assumed rates of retirement were adjusted, resulting in an overall increase in unreduced
(full) retirements and an overall increase in reduced (early) retirements.
• Assumed rates of withdrawal were modified; the new rates will increase predicted
terminations, especially in the first few years of employment.
• Assumed rates of disabled retirement were significantly increased, especially for ages over
age 30.
• Continued used of Pub-2010 Public Safety Mortality Table with rates adjusted to better fit
observed experience.
• Percent married assumption for female retirees lowered from 70% to 65%.
• Minor changes were made to form of payment assumptions for retirees.
• Minor changes were made to assumptions made with respect to missing participant data.
• The combined service annuity load changed from 33% to 13% for vested, terminated members
and from 2% to 38% for non-vested, terminated members.
Changes in Plan Provisions
• The period of time needed for benefit recipients to receive their first benefit increase was
reduced by one year (from 36 months to 24 months for a full increase).
5.1
77
City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
F. Actuarial Methods and Assumptions (Continued)
Police and Fire Fund (Continued)
Changes in Plan Provisions (Continued)
• The January 1, 2026, benefit increase changed from 1% to 3%; subsequent January 1 increases
will be 1%.
• The threshold to end the $9 million annual state aid contribution changed from the earlier of
July 1, 2048, or 90% funded for both PERA Police & Fire and MSRS State Patrol for three
consecutive years to 100% funded for both PERA Police & Fire and MSRS State Patrol for three
consecutive years (on an actuarial value of assets basis).
• The threshold to end the additional $9 million annual state aid contribution changed from the
earlier of July 1, 2048 or 100% funded for a minimum of three consecutive years to 110%
funded for a minimum of three consecutive years (on an actuarial value of assets basis).
• An additional $17.7 million in direct state aid will be paid annually each October 1 beginning
October 1, 2025, through June 30, 2048.
• Join and survivor actuarial equivalent factors were updated to reflect changes in assumptions.
G. Discount Rate
The discount rate used to measure the total pension liability in 2025 was 7.0%. The projection of
cash flows used to determine the discount rate assumed that contributions from Plan members and
employers will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary
net positions of the General Employees and Police and Fire Plans were projected to be available to
make all projected future benefit payments of current Plan members. Therefore, the long-term
expected rate of return on pension plan investments was applied to all periods of projected benefit
payments to determine the total pension liability.
H. Pension Liability Sensitivity
The following presents the City's proportionate share of the net pension liability for all plans it
participates in, calculated using the discount rate disclosed in the preceding paragraph, as well as
what the City's proportionate share of the net pension liability would be if it were calculated using a
discount rate 1 percentage point lower or 1 percentage point higher than the current discount rate.
1% Decrease in Current 1% Increase in
Discount Discount Discount
Rate (6.0%)Rate (7.0%)Rate (8.0%)
City's proportionate share of
the General Employees Fund
net pension liability 5,155,644$ 2,106,207$ (335,125)$
5.1
78
City of Crystal
Notes to Basic Financial Statements
NOTE 9 – PENSION PLANS (CONTINUED)
Public Employees' Retirement Association (Continued)
H. Pension Liability Sensitivity (Continued)
1% Decrease in Current 1% Increase in
Discount Discount Discount
Rate (6.0%)Rate (7.0%)Rate (8.0%)
City's proportionate share of
the Police and Fire Fund
net pension liability (asset)7,712,829$ 2,943,590$ (972,708)$
I. Pension Plan Fiduciary Net Position
Detailed information about each pension plan's fiduciary net position is available in a separately
issued PERA financial report that includes financial statements and required supplementary
information. That report may be obtained on the Internet at www.mnpera.org.
Public Employees Defined Contribution Plan (Defined Contribution Plan)
Certain employee types of the of the City of Crystal, which include council members, are covered by
the Defined Contribution Plan, a multiple-employer deferred compensation plan administered by
PERA. The Defined Contribution Plan is a tax qualified plan under Section 401(a) of the Internal
Revenue Code and all contributions by or on behalf of employees are tax deferred until time of
withdrawal.
The defined contribution plan consists of individual accounts paying a lump-sum benefit. Plan
benefits depend solely on amounts contributed to the plan plus investment earnings, less
administrative expenses; therefore, there is no future liability to the City. Minnesota Statutes
Chapter 353D and 356, specifies plan provisions, including the employee and employer contribution
rates for those qualified personnel who elect to participate. An eligible elected official who decides
to participate contributes 5% of salary which is matched by the elected official's employer. For
ambulance service personnel, employer contributions are determined by the employer, and for
salaried employees must be a fixed percent of salary. Employer contributions for volunteer personnel
may be a unit value for each call or period of alert duty. Employees who are paid for their services
may elect to make member contributions in an amount not to exceed the employer share. Employer
and employee contributions are combined and used to purchase shares in one or more of the seven
accounts of the Minnesota Supplemental Investment Fund. For administering the plan, PERA receives
2% of employer contributions and twenty-five hundredths of 1% (.25%) of the assets in each member's
account annually.
Public Employees Defined Contribution Plan (Defined Contribution Plan)
Pension expense for the year is equal to the contributions made. Total contributions made by the
City during fiscal year 2025 were:
2,181$ 2,181$ 5%5%5%
Contribution Amount Percentage of Covered Payroll
Employee Employer Employee Employer Required Rate
5.1
79
City of Crystal
Notes to Basic Financial Statements
NOTE 10 – POST EMPLOYMENT HEALTH CARE PLAN
A. Plan Description
The City provides a single employer defined benefit health care plan to eligible retirees and their
spouses. The plan offers medical coverage. Medical coverage is administered by BlueCross
BlueShield. It is the City 's policy to periodically review its medical coverage and to obtain requests
for proposals in order to provide the most favorable benefits and premiums for City employees and
retirees. No assets are accumulated in a trust.
B. Benefits Provided
Employees who apply for early retirement shall remain eligible to receive certain health insurance
benefits until the end of the year in which the employee becomes Medicare eligible. The City will
pay the single person premium for qualifying employees up until they reach age 65 or become
eligible for Medicare coverage.
C. Contributions
Retirees contribute to the health care plan at the same rate as City employees. This results in the
retirees receiving an implicit rate subsidy. Contribution requirements are established by the City,
based on the contract terms with the health care plan provider. The required contributions are based
on projected pay-as-you-go financing requirements. For the year 2025, the City contributed $139,214
to the plan.
D. Members
As of December 31, 2024, the following were covered by the benefit terms:
Total employees without coverage 11
Employees with coverage 84
Total 95
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City of Crystal
Notes to Basic Financial Statements
NOTE 10 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
E. Actuarial Assumptions
The total OPEB liability was determined by an actuarial valuation measured as of December 31, 2024,
using the following actuarial assumptions, applied to all periods included in the measurement, unless
otherwise specified:
Discount Rate 4.08%
Salary increases including inflation Based on the PERA Plan in which the
employee is a participant.
Healthcare cost trend increases 7.75% for FY2024, gradually decreasing over
ten years to an ultimate rate of 4.0% in
FY2043 and later years.
Mortality assumption PERA Coordinated: Rates from the most
recent PERA experience study from
July 1, 2018 through June 30, 2022.
PERA Police and Fire: Rates from the most
recent PERA experience study from
July 1, 2019 through June 30, 2023.
Key Methods and Assumptions Used in Valuation of Total OPEB Liability
The actuarial assumptions used in the December 31, 2024, valuation were based on the results of an
actuarial experience study for the period January 1, 2024 through December 31, 2024.
Summary of Actuarial Assumptions and Methods
• The discount rate was updated from 3.77% to 4.08% based on recent municipal bond
index rates.
5.1
81
City of Crystal
Notes to Basic Financial Statements
NOTE 10 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
F. Total OPEB Liability
The City's total OPEB liability of $2,028,785 was measured as of December 31, 2024, and was
determined by an actuarial valuation as of December 31, 2023.
Changes in the total OPEB liability are as follows:
Total
OPEB
Liability
Balances at January 1, 2025 1,976,638$
Changes for the year
Service cost 128,162
Interest 76,727
Differences between expected and actual
economic experience 40,035
Changes of assumptions (53,563)
Benefit payments (139,214)
Net changes 52,147
Balances at December 31, 2025 2,028,785$
G. OPEB Liability Sensitivity
The following presents the City's total OPEB liability calculated using the discount rate of 4.08% as
well as the liability measured using 1% lower and 1% higher than the current discount rate.
1% Decrease in Current 1% Increase in
Discount Rate Discount Rate Discount Rate
(3.08%)(4.08%)(5.08%)
1,865,425$ 2,028,785$ 1,865,425$
Total OPEB Liability/(Asset)
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82
City of Crystal
Notes to Basic Financial Statements
NOTE 10 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
G. OPEB Liability Sensitivity (Continued)
The following presents the total OPEB liability of the City, as well as what the City's total OPEB
liability would be if it were calculated using healthcare cost trend rates that are 1% lower and 1%
higher than the current healthcare cost trend rates.
1% Decrease in Current 1% Increase in
Trend Rate Trend Rate Trend Rate
(6.75% Decreasing to
3.0%)
(7.75% Decreasing to
4.0%)
(8.75% Decreasing to
5.0%)
1,786,950$ 2,028,785$ 2,314,760$
Total OPEB Liability/(Asset)
H. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB
For the year ended December 31, 2025, the City recognized OPEB expense of $97,370. At
December 31, 2025, the City reported deferred outflows of resources and deferred inflows of
resources as shown below.
Deferred Deferred
Outflows of Inflows of
Resources Resources
Differences between expected and actual economic experience 218,630$ 347,777$
Changes in actuarial assumptions 203,422 413,349
Contributions made subsequent to the measurement date 140,411 -
Total 562,463$ 761,126$
5.1
83
City of Crystal
Notes to Basic Financial Statements
NOTE 10 – POST EMPLOYMENT HEALTH CARE PLAN (CONTINUED)
H. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB (Continued)
The $140,411 reported as deferred outflows of resources resulting from contributions subsequent to
the measurement date will be recognized as a reduction of the OPEB liability in the year ended
December 31, 2026. Other amounts reported as deferred outflows of resources will be recognized in
OPEB expense as follows:
OPEB
Expense
(110,849)$
(110,959)
(98,626)
(15,751)
(19,776)
16,887
Total (339,074)$
Year Ending
December 31,
2028
2029
Thereafter
2026
2027
2030
5.1
84
City of Crystal
Notes to Basic Financial Statements
NOTE 11 – FUND BALANCES
A. Classifications
A summary of governmental fund balance classifications at December 31, 2025, is as follows:
Capital
Project
Fund
General Debt Street Other
Fund Service Reconstruction Funds Total
Fund balances
Nonspendable
Inventory 32,580$ -$ -$ -$ 32,580$
Prepaid items 759 - - - 759
Total nonspendable 33,339 - - - 33,339
Restricted
Housing and Redevelopment
Assistance - - - 1,288,859 1,288,859
Debt service - 3,211,746 - - 3,211,746
Public Safety Aid - - - 193,470 193,470
DWI-related enforcement,
training, and education - - - 192,816 192,816
Total restricted - 3,211,746 - 1,675,145 4,886,891
Committed
Compensated absences 1,051,830 - - - 1,051,830
Housing and redevelopment
Assistance - - - 2,647,896 2,647,896
Capital outlay - street
reconstruction - - 10,446,885 - 10,446,885
Capital outlay
- police equipment - - - 2,597,837 2,597,837
Capital outlay
- cable TV equipment - - - 142,315 142,315
Capital outlay
- park improvement - - - 1,768,429 1,768,429
Total committed 1,051,830 - 10,446,885 7,156,477 18,655,192
Assigned
Police Department purposes - - - 171,175 171,175
Unassigned 9,009,183 - - - 9,009,183
Total fund balances 10,094,352$ 3,211,746$ 10,446,885$ 9,002,797$ 32,755,780$
Major Funds
NOTE 12 – RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of
assets; errors and omissions; injuries to employees; and natural disasters. As such, the City
participates in the League of Minnesota Cities Insurance Trust (LMCIT), a public entity risk pool
currently operating as a common risk management and insurance program for cities that are parties
to a joint powers agreement.
5.1
85
City of Crystal
Notes to Basic Financial Statements
NOTE 12 – RISK MANAGEMENT (CONTINUED)
The LMCIT is self-sustaining through member premiums and reinsures through commercial companies
for claims in excess of pre-determined amounts. The LMCIT provides coverage for liability, errors and
omissions, worker's compensation, auto, and other miscellaneous types of coverage.
The City's Self-Insurance Fund (an Internal Service Fund) is used to account for and finance its
uninsured risks of loss. The Self-Insurance Fund provides coverage for up to a maximum of $25,000
for each general liability or property damage claim, up to $75,000 per year. The City purchases
commercial insurance for claims in excess of coverage provided by this fund, as well as for all other
risks of loss. Settled claims exceeded commercial coverage in 2025. There were no significant
reductions in insurance coverage during 2025.
All funds of the City contribute to the Self-Insurance Fund based on estimates of the amounts needed
to pay prior and current year claims. The claims liability of $6,000 is included in accounts payable of
the Self-Insurance Fund at December 31, 2025. The liability amount is based on the requirements of
GASB Statement No. 10, which requires that a liability for claims be reported when information prior
to the issuance of the financial statements indicates that it is probable that a liability has been
incurred as of the date of the financial statements and the amount of the loss can be reasonably
estimated. The estimate of the liability also includes amounts for incremental claim adjustment
expenses related to specific claims and other claim adjustment expenses, regardless of whether
allocated to specific claims. Estimated recoveries, for example from salvage or subrogation, are
another component of the claims liability estimate.
The maximum liability for any one year is $75,000. The total liability may exceed $75,000 if claims
are open from more than one year.
Changes in claims liability for 2025, 2024, and 2023 are as follows:
Year
Claims Liability
Beginning of Year
Current Year
Claims and
Changes in
Estimates
Payments on
Claims
Claims Liability
End of Year
2023 119,742$ (26,977)$ 11,265$ 81,500$
2024 81,500 (8,138) 37,362 36,000
2025 36,000 12,253 42,253 6,000
NOTE 13 – JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS
A. Joint Ventures
1. Golden Valley, Crystal, and New Hope Joint Water Commission
The City is a member of a joint powers agreement, together with the cities of Golden Valley and
New Hope, which established a Joint Water Commission (JWC). The JWC was created in 1963 to
provide for the creation and maintenance of a joint water supply, storage, and distribution
system through which water purchased from the City of Minneapolis can be supplied to the
population of the member cities.
5.1
86
City of Crystal
Notes to Basic Financial Statements
NOTE 13 – JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS (CONTINUED)
A. Joint Ventures (Continued)
1. Golden Valley, Crystal, and New Hope Joint Water Commission (Continued)
The city council of each member city is entitled to appoint one member to the JWC. Original
construction costs were allocated to the member cities based on percentages agreed upon in the
joint powers agreement. All property acquired under this agreement is owned by the members in
proportion to the amount of construction costs paid by each member city. All subsequent
operating and maintenance costs are apportioned to, and paid by, each member city on the basis
of water usage.
The City's equity interest and its share of the net income (loss) of the JWC are reported in the
City's Water Fund (an Enterprise Fund). The City's equity interest in the JWC at
December 31, 2025, is $6,546,562
Due to concurrent timing of the City's fiscal year end and audit of the JWC, the City reports its
equity interest in the JWC with a one-year lag. The following financial information is from the
JWC's audited financial statements for the year ended December 31, 2024:
Total assets 25,201,653$
Total liabilities and deferred inflows of resources 1,042,302
Net position
Net investment in capital assets 11,764,393
Restricted for capital improvements 9,170,160
Restricted for emergency water supply 1,700,000
Unrestricted 1,524,798
Total net position 24,159,351$
Total program expenses 8,957,492$
Total program revenues 10,023,348
Net program revenue 1,065,856
Total general revenues 663,632
Change in net position 1,729,488
Net position
Beginning of year 22,429,863
End of year 24,159,351$
JWC audited financial statements are available from the City of Golden Valley, Finance Department,
7800 Golden Valley Road, Golden Valley, MN 55427.
5.1
87
City of Crystal
Notes to Basic Financial Statements
NOTE 13 – JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS (CONTINUED)
A. Joint Ventures (Continued)
2. West Metro Fire-Rescue District
Effective January 2, 1998, the City entered into a joint powers agreement with the City of New
Hope for the purpose of consolidating fire departments of the two cities. Operations commenced
in July 1998 under the name of West Metro Fire-Rescue District (the District). The District is
governed by a seven-member board of directors that includes one Crystal City Council member
who is appointed by resolution, one public member appointed by the City Council, and the City
Manager, who serves ex officio.
As required by the agreement, the City transferred fire department equipment to the District,
retaining its rights to these assets in the event of the District's dissolution. The equipment
transferred had a cost value of $1,923,820. The District recorded only the rolling stock received
and recorded it at its estimated fair value. Other equipment items were not capitalized.
The City's equity interest and its share of the net income (loss) of the District are reported only in
the government-wide financial statements. It is not reported in the General Fund because the
equity interest represents equity primarily in capital assets vs. financial resources. The City's
equity interest in the District at December 31, 2025, is $1,398,686.
5.1
88
City of Crystal
Notes to Basic Financial Statements
NOTE 13 – JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS (CONTINUED)
A. Joint Ventures (Continued)
2. West Metro Fire-Rescue District (Continued)
Due to concurrent timing of the City's fiscal year end and audit of the District, the City reports its
equity interest in the District with a one-year lag. The following financial information is from the
District's audited financial statements for the year ended December 31, 2024:
Total assets and deferred outflows of resources 8,517,358$
Total liabilities and deferred inflows of resources 6,203,134
Net position
Net investment in capital assets 1,244,119
Restricted for donor-approved purposes 40,360
Unrestricted 1,029,745
Total net position 2,314,224$
Total program expenses 4,206,641$
Total program revenues 3,793,541
Net program expense 413,100
Total general revenues 44,715
Change in net position 457,815
Net position
Beginning of year 1,723,431
Change in accounting principle 132,978
Beginning of year, as restated 1,856,409
End of year 2,314,224$
The activities of the District will continue to be funded entirely by the cities of Crystal and New
Hope, with each city contributing its proportionate share of the annual operating budget in
monthly installments. According to a formula in the agreement, the City's share of the District's
operating budget is 48.44%.
Audited financial statements are available from West Metro Fire-Rescue District, 4251 Xylon
Avenue N., New Hope, MN 55428.
B. Jointly Governed Organizations
1. Local Government Information Systems Association (LOGIS)
The City is a member of LOGIS, a consortium of Minnesota government entities that provides
computerized data processing and support services to its members. LOGIS is legally separate from
the City, the City does not appoint a voting majority of the Board, and it is fiscally independent
of the City. The amount paid to LOGIS for services received in 2025 was $823,437 which was
allocated to various funds based on application usage.
5.1
89
City of Crystal
Notes to Basic Financial Statements
NOTE 13 – JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONS (CONTINUED)
B. Jointly Governed Organizations (Continued)
2. LOGIS Insurance Group
This group provides cooperative purchasing of health and life insurance benefits for over 40
government entities. Payments for this group are made by the City to HealthPartners and are
directed to LOGIS Insurance Group.
3. Pets Under Police Security (PUPS)
The City is party to a joint powers agreement, together with five other cities, which created an
organization to provide for the efficient and economical impoundment of animals in a jointly
owned and operated facility. The amount paid to PUPS for services received in 2025 was $50,874
4. Bassett Creek Watershed Management Commission (BCWMC)
The City is party to a joint powers agreement, together with eight other cities, the purpose of
which is to provide for cooperative planning, usage, and improvement of the Bassett Creek
watershed. The amount paid to BCWMC in 2025 was $0.
5. Shingle Creek Watershed Management Commission (SCWMC)
The City is party to a joint powers agreement, together with eight other cities, which was
created to protect and manage the water resources of the Shingle Creek watershed. The amount
paid to SCWMC in 2025 was $30,145.
6. Hennepin Recycling Group (HRG)
The City is party to a joint powers agreement, together with the cities of Brooklyn Center and
New Hope, which established HRG. HRG was created to provide for the efficient and economical
collection, recycling, and disposal of solid waste within the cities. HRG contracts for collection
and recycling activities and the participating cities are billed for services provided to its
residents. The amount paid to HRG for services received in 2025 was $781,187.
Accounting services for HRG were provided by the City, which has reported the financial accounts
of HRG in a Custodial Fund in these financial statements.
NOTE 14 – COMMITMENTS AND CONTINGENCIES
A. Commitments
The City has in process various multi-year construction projects which were not completed in the
current fiscal year. As of December 31, 2025, outstanding commitments for these multi-year projects
total approximately $467,726 and will be paid by the utility funds.
B. Contingencies
During the course of normal operations, the City may be subject to claims or other litigation. It is the
opinion of the City's attorney that resolution of these matters, if any at December 31, 2025, will not
have a material adverse effect on the financial condition of the City.
5.1
90
City of Crystal
Notes to Basic Financial Statements
NOTE 15 – FACILITY USE AGREEMENT
On August 24, 2004, the City entered into a licensor-licensee relationship with ISD 281. Per terms of
the agreement, the City contributed $900,000 towards the cost of constructing and equipping a
gymnasium. In return, the City is entitled to use the space for public recreation as well as for
programs and services for its residents. The agreement is for a term of 40 years, running from
September 1, 2005, through August 31, 2045. ISD 281 has title to the property and is responsible for
all subsequent operations and maintenance costs.
5.1
91
REQUIRED SUPPLEMENTARY INFORMATION
5.1
See notes to required supplementary information. 92
December 31,December 31,December 31,December 31,
2018 2019 2020 2021
Total OPEB Liability
Service cost 105,872$ 116,648$ 87,322$ 109,504$
Interest 89,846 89,084 103,548 50,755
Differences between expected
and actual experience - - (1,025,507) 18,627
Changes of assumptions 84,810 (161,829) 208,602 91,065
Benefit payments (77,076) (79,989) (64,991) (86,024)
Net change in total OPEB liability 203,452 (36,086) (691,026) 183,927
Beginning of year 2,309,534 2,512,986 2,476,900 1,785,874
End of year 2,512,986$ 2,476,900$ 1,785,874$ 1,969,801$
6,600,000$ 6,800,000$ 7,300,000$ 7,600,000$
38.1%36.4%24.5%25.9%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
No assets are accumulated in a trust.
Covered-employee payroll
Total OPEB liability as a percentage of
covered-employee payroll
City of Crystal
Schedule of Changes in Total OPEB Liability
and Related Ratios
5.1
93
December 31,December 31,December 31,December 31,
2022 2023 2024 2025
128,242$ 150,635$ 115,763$ 128,162$
43,252 39,558 67,977 76,727
9,194 34,990 183,932 40,035
(207,576) (312,825) 108,082 (53,563)
(115,716) (115,054) (123,617) (139,214)
(142,604) (202,696) 352,137 52,147
1,969,801 1,827,197 1,624,501 1,976,638
1,827,197$ 1,624,501$ 1,976,638$ 2,028,785$
7,900,000$ 8,400,000$ 9,200,000$ 9,300,000$
23.1%19.3%21.5%21.8%
5.1
See notes to required supplementary information. 94
December 31,December 31,December 31,December 31,
2018 2019 2020 2021
Actuarially determined contribution 77,076$ 79,989$ 64,991$ 86,024$
Contributions in relation to the
actuarially determined contribution 77,076 79,989 64,991 86,024
Contribution deficiency (excess)-$ -$ -$ -$
6,600,000$ 6,800,000$ 7,300,000$ 7,600,000$
1.17%1.18%0.89%1.13%
Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
No assets are accumulated in a trust.
Covered-employee payroll
covered-employee payroll
Contributions as a percentage of
City of Crystal
Schedule of Employer Contributions - OPEB
5.1
95
December 31,December 31,December 31,December 31,
2022 2023 2024 2025
115,716$ 115,054$ 123,617$ 139,214$
115,716 115,054 123,617 139,214
-$ -$ -$ -$
7,900,000$ 8,400,000$ 9,200,000$ 9,300,000$
1.46%1.37%1.34%1.50%
5.1
See notes to required supplementary information. 96
City's Covered-
employee
Payroll
2025 0.0636%2,106,207$ 50,808$ 2,157,015$ 5,756,227$ 36.59%90.78%
2024 0.0627%2,317,370 59,922 2,377,292 5,305,253 43.68%89.08%
2023 0.0634%3,545,257 97,809 3,643,066 5,042,120 70.31%83.10%
2022 0.0635%5,029,221 147,303 5,176,524 4,753,680 105.80%76.67%
2021 0.0656%2,801,414 85,545 2,886,959 4,720,680 59.34%87.00%
2020 0.0637%3,819,106 117,652 3,936,758 4,539,680 84.13%79.06%
2019 0.0633%3,499,715 108,829 3,608,544 4,481,387 78.09%80.23%
2018 0.0643%3,567,100 116,991 3,684,091 4,321,093 82.55%79.53%
2017 0.0697%4,449,602 55,982 4,505,584 4,492,840 89.04%75.90%
2016 0.0687%5,578,099 72,855 5,650,954 4,260,733 130.92%68.91%
For Fiscal
Year Ended
June 30,
City's
Proportion of
the Net
Pension
Liability
(Asset)
City's
Proportionate
Share of the
Net Pension
Liability
(Asset)
State's
Proportionate
Share
(Amount) of
the Net
Pension
Liability
Associated
with the City
City's
Proportionate
Share of the
Net Pension
Liability and
the State's
Proportionate
Share of the
Net Pension
Liability
Associated
with the City
City's Covered-
employee
Payroll
City's
Proportionate
Share of the
Net Pension
Liability
(Asset) as a
Percentage of
its Covered-
employee
Payroll
Plan Fiduciary
Net Position
as a
Percentage of
the Total
Pension
Liability
2025 0.2512%2,943,590$ 102,039$ 3,045,629$ 3,812,876$ 77.20%91.78%
2024 0.2676%3,520,061 134,183 3,654,244 3,705,028 95.01%90.17%
2023 0.2571%4,439,783 178,800 4,618,583 3,375,621 131.52%86.47%
2022 0.2776%12,080,055 527,674 12,607,729 3,371,842 358.26%70.53%
2021 0.2660%2,029,298 92,288 2,121,586 3,143,531 64.55%93.66%
2020 0.2828%3,702,155 87,797 3,789,952 3,123,429 118.53%87.19%
2019 0.2804%2,947,287 - 2,947,287 2,892,478 101.89%89.26%
2018 0.2707%2,861,020 - 2,861,020 2,852,679 100.29%88.84%
2017 0.2600% 3,486,909 - 3,486,909 2,664,136 130.88% 85.43%
2016 0.2430% 9,730,143 - 9,730,143 2,343,136 415.26% 63.88%
City of Crystal
Schedule of City's Proportionate Share
of Net Pension Liability
General Employees Retirement Fund
Last Ten Years
Last Ten Years
For Fiscal
Year Ended
June 30,
State's
Proportionate
Share
(Amount) of
the Net
Pension
Liability
Associated
with the City
City's
Proportionate
Share of the
Net Pension
Liability and
the State's
Proportionate
Share of the
Net Pension
Liability
Associated
with the City
Public Employees Police and Fire Retirement Fund
Schedule of City's Proportionate Share
of Net Pension Liability
City's
Proportionate
Share
(Percentage)
of the Net
Pension
Liability
(Asset)
City's
Proportionate
Share
(Amount) of
the Net
Pension
Liability
(Asset)
City's
Proportionate
Share of the
Net Pension
Liability
(Asset) as a
Percentage of
its Covered-
employee
Payroll
Plan Fiduciary
Net Position
as a
Percentage of
the Total
Pension
Liability
5.1
See notes to required supplementary information. 97
2025 457,120$ 457,120$ -$ 6,094,933$ 7.50%
2024 409,366 409,366 - 5,458,213 7.50%
2023 381,747 381,747 - 5,089,960 7.50%
2022 364,350 364,350 - 4,858,000 7.50%
2021 355,386 355,386 - 4,738,480 7.50%
2020 350,479 350,479 - 4,673,053 7.50%
2019 343,159 343,159 - 4,575,453 7.50%
2018 330,498 330,498 - 4,406,640 7.50%
2017 318,656 318,656 - 4,248,747 7.50%
2016 323,436 323,436 - 4,312,480 7.50%
2025 690,173$ 690,173$ $ - 3,899,282$ 17.70%
2024 672,628 672,628 - 3,800,158 17.70%
2023 628,747 628,747 - 3,552,243 17.70%
2022 602,678 602,678 - 3,404,960 17.70%
2021 572,130 572,130 - 3,232,373 17.70%
2020 562,542 562,542 - 3,178,203 17.70%
2019 531,629 531,629 - 3,136,454 16.95%
2018 465,078 465,078 - 2,870,852 16.20%
2017 447,205 447,205 - 2,760,525 16.20%
2016 398,040 398,040 - 2,457,037 16.20%
City of Crystal
Schedule of City Contributions -
General Employees Retirement Fund
Last Ten Years
Contribution
Deficiency
(Excess)
Contributions
in Relation to
the Statutorily
Required
Contributions
City's Covered-
employee
Payroll
Statutorily
Required
Contribution
Contributions
as a
Percentage of
Covered-
employee
Payroll
Schedule of City Contributions -
Public Employees Police and Fire Retirement Fund
Fiscal Year
Ending
December 31,
Statutorily
Required
Contribution
Contributions
in Relation to
the Statutorily
Required
Contributions
City's Covered-
employee
Payroll
Fiscal Year
Ending
December 31,
Contributions
as a
Percentage of
Covered-
employee
Payroll
Contribution
Deficiency
(Excess)
Last Ten Years
5.1
City of Crystal
Notes to Required Supplementary Information
98 98
General Employees Fund
2025 Changes
Changes in Actuarial Assumptions
• The combined service annuity loading factors increased from 15% to 19% for vested,
terminated members and from 3% to 44% for non-vested, terminated members.
• The assumed post-retirement benefit increase changed from 1.25% to 1.5%.
Changes in Plan Provisions
• The post-retirement benefit increase formula changed to 100% of the Social Security annual
increase, between 1% and 1.75%, beginning January 1, 2026. If the funded ratio (on a market
value of assets basis) is less than 85% for the last two consecutive annual valuations or is less
than 80% in the most recent actuarial valuation, the maximum is reduced to 1.5%. Previously,
the benefit increase was 50% of the Social Security annual increase, between 1% and 1.5%.
• The 1% additional employer contribution is eliminated when the plan reaches 98% funded
status (on an actuarial value of assets basis); this contribution was previously scheduled to
stop when the plan reached 100% funded status.
2024 Changes
Changes in Actuarial Assumptions
• Rates of merit and seniority were adjusted, resulting in slightly higher rates.
• Assumed rates of retirement were adjusted as follows: increase the rate of assumed
unreduced retirements, slight adjustments to Rule of 90 retirement rates, and slight
adjustments to early retirement rates for Tier 1 and Tier 2 members.
• Minor increase in assumed withdrawals for males and females.
• Lower rates of disability.
• Continued use of Pub-2010 general mortality table with slight rate adjustments as
recommended in the most recent experience study.
• Minor changes to form of payment assumptions for male and female retirees.
• Minor changes to assumptions made with respect to missing participant data.
Changes in Plan Provisions
• The workers' compensation offset for disability benefits was eliminated. The actuarial
equivalent factors updated to reflect the changes in assumptions.
2023 Changes
Changes in Actuarial Assumptions
• The investment return assumption and single discount rate were changed from 6.5% to 7.0%.
Changes in Plan Provisions
• An additional one-time direct state aid contribution of $170.1 million was contributed to the
Plan on October 1, 2023.
• The vesting period of those hired after June 30, 2010, was changed from five years of
allowable service to three years of allowable service.
• The benefit increase delay for early retirements on or after January 1, 2024, was eliminated.
• A one-time, non-compounding benefit increase of 2.5% minus the actual 2024 adjustment will
be payable in a lump sum for calendar year 2024 by March 31, 2024.
2022 Changes
Changes in Actuarial Assumptions
• The mortality improvement scale was changed from scale MP-2020 to scale MP-2021.
5.1
City of Crystal
Notes to Required Supplementary Information
99 99
General Employees Fund (Continued)
2022 Changes (Continued)
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2021 Changes
Changes in Actuarial Assumptions
• The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
• The mortality improvement scale was changed from scale MP-2019 to scale MP-2020.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
• The price inflation assumption was decreased from 2.5% to 2.25%.
• The payroll growth assumption was decreased from 3.25% to 3.0%.
• Assumed salary increase rates were changed as recommended in the June 30, 2019,
experience study. The net effect is assumed rates that average 0.25% less than previous
rates.
• Assumed rates of retirement were changed as recommended in the June 30, 2019, experience
study. The changes result in more unreduced (normal) retirements and slightly fewer Rule of
90 and early retirements.
• Assumed rates of termination were changes as recommended in the June 30, 2019,
experience study. The new rates are based on service and are generally lower than the
previous rates for years 2-5 and slightly higher thereafter.
• Assumed rates of disability were changed as recommended in the June 30, 2019, experience
study. The change results in fewer predicted disability retirements for males and females.
• The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 General Mortality table, with adjustments. The base mortality table for
disabled annuitants was changed from the RP-2014 disabled annuitant mortality table to the
Pub-2010 General/Teacher disabled annuitant mortality table, with adjustments.
• The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019.
• The assumed spouse age difference was changed from two years older for females to one year
older.
• The assumed number of married male new retirees electing the 100% Joint and Survivor
option changed from 35% to 45%. The assumed number of married female new retires electing
the 100% Joint and Survivor option changed from 15% to 30%. The corresponding number of
married new retirees electing the Life annuity option was adjusted accordingly.
Changes in Plan Provisions
• Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020
through December 31, 2023, and 0.0% thereafter. Augmentation was eliminated for
privatizations occurring after June 30, 2020.
2019 Changes
Changes in Actuarial Assumptions
• The mortality projection scale was changed from MP-2017 to MP-2018.
5.1
City of Crystal
Notes to Required Supplementary Information
100 100
General Employees Fund (Continued)
2019 Changes (Continued)
Changes in Plan Provisions
• The employer supplemental contribution was changed prospectively, decreasing from $31.0
million to $21.0 million per year. The State's special funding contribution was changed
prospectively, requiring $16.0 million due per year through 2031.
2018 Changes
Changes in Actuarial Assumptions
• The mortality projection scale was changed from MP-2015 to MP-2017.
• The assumed benefit increase was changed from 1.0% per year through 2044 and 2.5% per
year thereafter to 1.25% per year.
Changes in Plan Provisions
• The augmentation adjustment in early retirement factors is eliminated over a five-year period
starting July 1, 2019, resulting in actuarial equivalence after June 30, 2024.
• Interest credited on member contributions decreased from 4.00% to 3.00%, beginning
July 1, 2018.
• Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that
has already accrued for deferred members will still apply.
• Contribution stabilizer provisions were repealed.
• Annual increases were changed from 1.00% per year with a provision to increase to 2.50%
upon attainment of 90.00% funding ratio to 50.00% of the Social Security Cost of Living
Adjustment, not less than 1.00% and not more than 1.50%, beginning
January 1, 2019.
• For retirements on or after January 1, 2024, the first benefit increase is delayed until the
retiree reaches normal retirement age. This does not apply to Rule of 90 retirees, disability
benefit recipients, or survivors.
• Actuarial equivalent factors were updated to reflect revised mortality and interest
assumptions.
2017 Changes
Changes in Actuarial Assumptions
• The CSA loads were changed from 0.8% for active members and 60% for vested and non-vested
deferred members. The revised CSA loads are now 0.0% for active member liability, 15% for
vested deferred member liability and 3% for non-vested deferred member liability.
• The assumed annual increase rate was changed from 1.0% per year for all years to 1.0% per
year through 2044 and 2.5% per year thereafter.
Changes in Plan Provisions
• The State's contribution for the Minneapolis Employees Retirement Fund equals $16,000,000
in 2017 and 2018, and $6,000,000 thereafter.
• The Employer Supplemental Contribution for the Minneapolis Employees Retirement Fund
changed from $21,000,000 to $31,000,000 in calendar years 2019 to 2031. The State's
contribution changed from $16,000,000 to $6,000,000 in calendar years 2019 to 2031.
2016 Changes
Changes in Actuarial Assumptions
• The assumed post-retirement benefit increase rate was changed from 1.0% per year through
2035 and 2.5% per year thereafter to 1.0% per year for all future years.
5.1
City of Crystal
Notes to Required Supplementary Information
101 101
General Employees Fund (Continued)
2016 Changes (Continued)
Changes in Actuarial Assumptions (Continued)
• The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was
changed from 7.9% to 7.5%.
• Other assumptions were changed pursuant to the experience study dated June 30, 2015. The
assumed future salary increases, payroll growth, the inflation was decreased by 0.25% to
3.25% for payroll growth and 2.50% for inflation.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
5.1
City of Crystal
Notes to Required Supplementary Information
102 102
Police and Fire Fund
2025 Changes
Changes in Actuarial Assumptions
• Assumed rates of salary increases were reduced slightly.
• Assumed rates of retirement were adjusted, resulting in an overall increase in unreduced
(full) retirements and an overall increase in reduced (early) retirements.
• Assumed rates of withdrawal were modified; the new rates will increase predicted
terminations, especially in the first few years of employment.
• Assumed rates of disabled retirement were significantly increased, especially for ages over
age 30.
• Continued used of Pub-2010 Public Safety Mortality Table with rates adjusted to better fit
observed experience.
• Percent married assumption for female retirees lowered from 70% to 65%.
• Minor changes were made to form of payment assumptions for retirees.
• Minor changes were made to assumptions made with respect to missing participant data.
• The combined service annuity load changed from 33% to 13% for vested, terminated members
and from 2% to 38% for non-vested, terminated members.
Changes in Plan Provisions
• The period of time needed for benefit recipients to receive their first benefit increase was
reduced by one year (from 36 months to 24 months for a full increase).
• The January 1, 2026, benefit increase changed from 1% to 3%; subsequent January 1 increases
will be 1%.
• The threshold to end the $9 million annual state aid contribution changed from the earlier of
July 1, 2048, or 90% funded for both PERA Police & Fire and MSRS State Patrol for three
consecutive years to 100% funded for both PERA Police & Fire and MSRS State Patrol for three
consecutive years (on an actuarial value of assets basis).
• The threshold to end the additional $9 million annual state aid contribution changed from the
earlier of July 1, 2048 or 100% funded for a minimum of three consecutive years to 110%
funded for a minimum of three consecutive years (on an actuarial value of assets basis).
• An additional $17.7 million in direct state aid will be paid annually each October 1 beginning
October 1, 2025, through June 30, 2048.
• Joint and survivor actuarial equivalent factors were updated to reflect changes in
assumptions.
2024 Changes
Changes in Plan Provisions
• The State contribution of $9.0 million per year will continue until the earlier of 1) both the
Police and Fire Plan and the State Patrol Retirement Fund attain 90% funded status for three
consecutive years (on an actuarial value of assets basis) or 2) July 1, 2048. The contribution
was previously due to expire after attaining a 90% funded status for one year.
• The additional $9.0 million contribution will continue until the Police and Fire Plan is fully
funded for a minimum of three consecutive years on an actuarial value of assets basis, or
July 1, 2048, whichever is earlier. This contribution was previously due to expire upon
attainment of fully funded status on an actuarial value of assets basis for one year (or
July 1, 2048 if earlier).
5.1
City of Crystal
Notes to Required Supplementary Information
103 103
Police and Fire Fund (Continued)
2023 Changes
Changes in Actuarial Assumptions
• The investment return assumption was changed from 6.5% to 7.0%.
• The single discount rate changed from 5.4% to 7.0%.
Changes in Plan Provisions
• Additional one-time direct state aid contribution of 19.4 million will be contributed to the
Plan on October 1, 2023.
• Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year
vesting schedule to a graded 10-year vesting schedule, with 50% vesting after five years,
increasing incrementally to 100% after 10 years.
• A one-time, non-compounding benefit increase of 3.0% will be payable in a lump sum for
calendar year 2024 by March 31, 2024.
• Psychological treatment is required effective July 1, 2023, prior to approval for a duty
disability benefit for a psychological condition relating to the member's occupation.
• The total and permanent duty disability benefit was increased, effective July 1, 2023.
2022 Changes
Changes in Actuarial Assumptions
• The mortality improvement scale was changed from scale MP-2020 to scale MP-2021.
• The single discount rate was changed from 6.5% to 5.4%.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2021 Changes
Changes in Actuarial Assumptions
• The investment return and single discount rates were changed from 7.5% to 6.5% for financial
reporting purposes.
• The inflation assumption was changed from 2.5% to 2.25%.
• The payroll growth assumption was changed from 3.25% to 3.0%.
• The base mortality table for healthy annuitants and employees was changed from the RP-2014
table to the Pub-2010 Public Safety mortality table. The mortality improvement scale was
changed from MP-2019 to MP-2020.
• The base mortality table for disabled annuitants was changed from the RP-2014 healthy
annuitant mortality table (with future mortality improvement according to scale MP-2019) to
the Pub-2010 Public Safety disabled annuitant mortality table (with future mortality
improvement according to scale MP-2020).
• Assumed rates of salary increase were modified as recommended in the July 14, 2020,
experience study. The overall impact is a decrease in gross salary increase rates.
• Assumed rates of retirement were changed as recommended in the July 14, 2020, experience
study. The changes resulted in slightly more unreduced retirements and fewer assumed early
retirements.
• Assumed rates of withdrawal were changed from select and ultimate rates to service-based
rates. The changes resulted in more assumed terminations.
• Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49.
Overall, proposed rates resulted in more projected disabilities.
• Assumed % married for active female members was changed from 60% to 70%. Minor changes
to form of payment assumptions were applied.
5.1
City of Crystal
Notes to Required Supplementary Information
104 104
Police and Fire Fund (Continued)
2021 Changes (Continued)
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
• The mortality projection scale was changed from MP-2018 to MP-2019.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2019 Changes
Changes in Actuarial Assumptions
• The mortality projection scale was changed from MP-2017 to MP-2018.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2018 Changes
Changes in Actuarial Assumptions
• The mortality projection scale was changed from MP-2016 to MP-2017.
Changes in Plan Provisions
• Annual increases were changed to 1.00% for all years, with no trigger.
• An end date of July 1, 2048, was added to the existing $9.0 million state contribution.
• New annual state aid will equal $4.5 million in fiscal years 2019 and 2020, and $9.0 million
thereafter until the plan reaches 100% funding, or July 1, 2048, if earlier.
• Member contributions were changed from 10.80% to 11.30% of pay, effective January 1, 2019,
and 11.80% of pay, effective January 1, 2020.
• Employer contributions were changed from 16.20% to 16.95% of pay, effective
January 1, 2019, and 17.70% of pay, effective January 1, 2020.
• Interest credited on member contributions decreased from 4.00% to 3.00%, beginning
July 1, 2018.
• Deferred augmentation was changed to 0.00%, effective January 1, 2019. Augmentation that
has already accrued for deferred members will still apply.
• Actuarial equivalent factors were updated to reflect revised mortality and interest
assumptions.
2017 Changes
Changes in Actuarial Assumptions
• Assumed salary increases were changed as recommended in the June 30, 2016, experience
study. The net effect is proposed rates that average 0.34% lower than the previous rates.
• Assumed rates of retirement were changed, resulting in fewer retirements.
• The CSA load was 30% for vested and non-vested deferred members. The CSA has been
changed to 33% for vested members and 2% for non-vested members.
• The base mortality table for healthy annuitants was changed from the RP-2000 fully
generational table to the RP-2014 fully generational table (with a base year of 2006), with
male rates adjusted by a factor of 0.96. The mortality improvement scale was changed from
Scale AA to Scale MP-2016. The base mortality table for disabled annuitants was changed from
the RP-2000 disabled mortality table to the mortality tables assumed for healthy retirees.
5.1
City of Crystal
Notes to Required Supplementary Information
105 105
Police and Fire Fund (Continued)
2017 Changes (Continued)
Changes in Actuarial Assumptions (Continued)
• Assumed termination rates were decreased to 3% for the first three years of service. Rates
beyond the select period of three years were adjusted, resulting in more expected
terminations overall.
• Assumed percentage of married female members was decreased from 65% to 60%.
• Assumed age difference was changed from separate assumptions for male members (wives
assumed to be three years younger) and female members (husbands assumed to be four years
older) to the assumption that males are two years older than females.
• The assumed percentage of female members electing Joint and Survivor annuities was
increased.
• The assumed annual benefit increase rate was changed from 1% for all years to 1% per year
through 2064 and 2.5% thereafter.
• The single discount rate was changed from 5.6% per annum to 7.5% per annum.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
2016 Changes
Changes in Actuarial Assumptions
• The assumed post-retirement benefit increase rate was changed from 1.0% per year through
2037 and 2.5% thereafter to 1.0% per year for all future years.
• The assumed investment return was changed from 7.9% to 7.5%. The single discount rate
changed from 7.9% to 5.6%.
• The single discount rate changed from 7.90% to 5.60%.
• The assumed future salary increases, payroll growth, and inflation was decreased by 0.25% to
3.25% for payroll growth and 2.50% for inflation.
Changes in Plan Provisions
• There have been no changes since the prior valuation.
5.1
City of Crystal
Notes to Required Supplementary Information
106 106
Post Employment Health Care Plan
2025 Changes
Changes in Actuarial Assumptions
• The discount rate decreased from 3.77% in 2022 to 4.08% based on recent municipal bond
index rates.
2024 Changes
Changes in Actuarial Assumptions
• Medical trend was updated based on recently published trend model and trend surveys to
better reflect future anticipated experience.
• Medical per capita claims tables were updated based on recent experience and demographics.
• The discount rate was updated from 4.05% to 3.77% based on recent municipal bond index
rates.
• Future retiree participation rates were updated from 65% to 60% based on analysis of past
plan experience.
• Future retiree spouse participation rates were updated from 40% to 35% based on analysis of
past plan experience.
• Future retiree medical plan blending was updated based on an analysis of medical plan
election rates as of the valuation date.
2023 Changes
Changes in Actuarial Assumptions
• The discount rate decreased from 2.06% in 2022 to 4.05% in 2023.
2022 Changes
Changes in Actuarial Assumptions
• The discount rate was decreased from 2.12% in 2021 to 2.06% in 2022.
• Medical trend was updated based on recently published trend model and trend surveys to
better reflect future anticipated experience.
• Medical per capita claims tables were updated based on recent experience and demographics.
• Withdrawal, retirement, mortality, disability, and salary scale assumptions were updated to
those included in the recently published PERA actuarial valuations.
• Future retiree participation rates were updated from 75% to 65% based on analysis of past
plan experience.
• Future retiree spouse participation rates were updated from 40% for PERA Coordinated and
60% for PERA Police and Fire to 40% for all participants based on analysis of past plan
experience.
• Future retiree medical plan blending was updated based on an analysis of medical plan
election rates as of the valuation date.
2021 Changes
Changes in Actuarial Assumptions
• There have been no changes since the prior valuation.
2020 Changes
Changes in Actuarial Assumptions
• The discount rate decreased from 2.74% in 2019 to 2.12% in 2020.
5.1
City of Crystal
Notes to Required Supplementary Information
107 107
Post Employment Health Care Plan (Continued)
2019 Changes
Changes in Actuarial Assumptions
• The discount rate decreased from 4.09% in 2018 to 2.74% in 2019.
2018 Changes
Changes in Actuarial Assumptions
• The discount rate increased from 3.44% in 2017 to 4.09% in 2018.
5.1
108
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5.1
109
SUPPLEMENTARY INFORMATION
5.1
110
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5.1
111
City of Crystal
Nonmajor Governmental Funds
SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for specific revenues that are restricted to expenditures
for particular purposes.
TIF Districts
This fund accounts for activities of the City's tax increment financing (TIF) districts. The main
financing sources include tax increment revenue, interest, and transfers from other funds.
Special Projects
This fund is used to account for miscellaneous grants as well as revenues and expenditures relating to
DWI-forfeited vehicles. In addition, this fund is used to account for revenues and expenditures of
funds donated for ongoing, city-specified projects that may otherwise not be accomplished due to
lack of funding.
EDA
This blended component unit is used to account for the City's housing and redevelopment activities.
Significant revenue sources include property taxes, intergovernmental revenues, and charges for
services.
Public Safety Aid
This fund is used to account for revenues and expenditures relating to public safety aid.
CAPITAL PROJECTS FUNDS
Capital Projects Funds are used to account for the acquisition and construction of major capital
facilities of the City, with the exception of those financed by Proprietary Funds.
Cable TV Equipment
This fund is used to accumulate funds to pay for equipment and expenses related to TV broadcast of
city council meetings. The main financing sources include grants and interest.
Park Improvement
This fund is used to accumulate funds to pay for park improvements. The main financing sources
include property taxes and interest.
Police Equipment Revolving
This fund is used to account for capital acquisitions of the City's police department. The fund was
initially funded by a 1999 refund of the City's proportionate share of residual assets in the
overfunded PERA police consolidation account, which was merged with the PERA Police and Fire
Fund. Financing sources may include property taxes, grants, interest, and proceeds from sale of
equipment.
5.1
112
TIF Districts
Special Revenue Special Projects EDA Public Safety Aid
Assets
Cash and investments 1,323,243$ 848,398$ 2,563,666$ 193,470$
Taxes receivable - - 13,701 -
Special assessments receivable - - 60,411 -
Advances to other funds - - - -
Due from other governments - 16,113 - -
Land held for resale - - 124,000 -
Total assets 1,323,243$ 864,511$ 2,761,778$ 193,470$
Liabilities
Accounts payable 34,384$ 9,273$ 12,250$ -$
Due to other governments - 16,010 38 -
Salaries and benefits payable - - 12,729 -
Deposits payable - - 15,000 -
Unearned revenue - 475,237 - -
Total liabilities 34,384 500,520 40,017 -
Deferred Inflows of Resources
Unavailable revenue - property taxes - - 13,454 -
Unavailable revenue - special assessments - - 60,411 -
Total deferred inflows of resources - - 73,865 -
Fund Balances
Restricted 1,288,859 192,816 - 193,470
Committed - - 2,647,896 -
Assigned - 171,175 - -
Total fund balances 1,288,859 363,991 2,647,896 193,470
Total liabilities, deferred inflows of
resources, and fund balances 1,323,243$ 864,511$ 2,761,778$ 193,470$
City of Crystal
Combining Balance Sheet -
Nonmajor Governmental Funds
December 31, 2025
Special Revenue
5.1
113
Special Revenue
Total
Cable TV
Equipment
Park
Improvement
Police
Equipment
Revolving Total
Total
Governmental
Funds
4,928,777$ 157,199$ 1,782,092$ 1,749,550$ 3,688,841$ 8,617,618$
13,701 - 1,625 - 1,625 15,326
60,411 - - - - 60,411
- - - 920,000 920,000 920,000
16,113 - - - - 16,113
124,000 - - - - 124,000
5,143,002$ 157,199$ 1,783,717$ 2,669,550$ 4,610,466$ 9,753,468$
55,907$ 14,884$ 13,663$ 71,713$ 100,260$ 156,167$
16,048 - - - - 16,048
12,729 - - - - 12,729
15,000 - - - - 15,000
475,237 - - - - 475,237
574,921 14,884 13,663 71,713 100,260 675,181
13,454 - 1,625 - 1,625 15,079
60,411 - - - - 60,411
73,865 - 1,625 - 1,625 75,490
1,675,145 - - - - 1,675,145
2,647,896 142,315 1,768,429 2,597,837 4,508,581 7,156,477
171,175 - - - - 171,175
4,494,216 142,315 1,768,429 2,597,837 4,508,581 9,002,797
5,143,002$ 157,199$ 1,783,717$ 2,669,550$ 4,610,466$ 9,753,468$
Capital Projects
5.1
114
TIF Districts
Special Revenue Special Projects EDA Public Safety Aid
Revenues
Property taxes 366,794$ -$ 352,621$ -$
Special assessments - - 24,733 -
Intergovernmental - 135,437 58,713 -
Charges for services - - - -
Interest 61,435 - 125,375 17,200
Other - 154,442 2,500 -
Total revenues 428,229 289,879 563,942 17,200
Expenditures
Current
General government - 57,379 - -
Public safety - 131,802 - -
Recreation - 2,681 - -
Economic development 252,896 - 400,358 -
Debt service
Principal - - - -
Interest and other charges - - - -
Capital outlay - 190 - -
Total expenditures 252,896 192,052 400,358 -
Excess of revenues over
(under) expenditures 175,333 97,827 163,584 17,200
Other Financing Sources (Uses)
Lease issuance - - - -
Transfers in 28 - - -
Transfers out (28) - - (220,150)
Total other financing
sources (uses)- - - (220,150)
Net change in fund balances 175,333 97,827 163,584 (202,950)
Fund Balances
Beginning of year 1,113,526 266,164 2,484,312 396,420
End of year 1,288,859$ 363,991$ 2,647,896$ 193,470$
Special Revenue
City of Crystal
Combining Statement of Revenues, Expenditures, and Changes
in Fund Balances - Nonmajor Governmental Funds
Year Ended December 31, 2025
5.1
115
Special Revenue
Total
Cable TV
Equipment
Park
Improvement
Police
Equipment
Revolving Total
Total
Governmental
Funds
719,415$ -$ 997,511$ 94,055$ 1,091,566$ 1,810,981$
24,733 - - - - 24,733
194,150 27,514 246,000 - 273,514 467,664
- - 5,000 - 5,000 5,000
204,010 13,504 63,045 82,799 159,348 363,358
156,942 - - - - 156,942
1,299,250 41,018 1,311,556 176,854 1,529,428 2,828,678
57,379 262,768 - - 262,768 320,147
131,802 - - 14,158 14,158 145,960
2,681 - 183 - 183 2,864
653,254 - - - - 653,254
-
- - - 134,899 134,899 134,899
- - - 18,924 18,924 18,924
190 - 717,268 625,531 1,342,799 1,342,989 --
845,306 262,768 717,451 793,512 1,773,731 2,619,037
453,944 (221,750) 594,105 (616,658) (244,303) 209,641
- - - 221,178 221,178 221,178
28 - - 150,000 150,000 150,028
(220,178) - - - - (220,178)
(220,150) - - 371,178 371,178 151,028
233,794 (221,750) 594,105 (245,480) 126,875 360,669
4,260,422 364,065 1,174,324 2,843,317 4,381,706 8,642,128
4,494,216$ 142,315$ 1,768,429$ 2,597,837$ 4,508,581$ 9,002,797$
Capital Projects
5.1
116
Original Final Actual Amounts
Revenues
Property taxes 350,000$ 350,000$ 366,794$ 16,794$
Interest - - 61,435 61,435
Total revenues 350,000 350,000 428,229 78,229
Expenditures
Current
Community development 316,900 316,900 252,896 (64,004)
u
nNet change in fund balances 33,100$ 33,100$ 175,333 142,233$
Fund Balance
Beginning of year 1,113,526
End of year 1,288,859$
Budgeted Amounts
Variance with
Final Budget
City of Crystal
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual
TIF Districts - Special Revenue
Year Ended December 31, 2025
5.1
117
Original Final
Actual
Amounts
Variance with
Final Budget
Revenues
Property taxes 355,282$ 355,282$ 352,621$ (2,661)$
Special assessments 24,728 24,728 24,733 5
Intergovernmental 25,000 25,000 58,713 33,713
Investment income 22,000 22,000 125,375 103,375
Miscellaneous revenues - - 2,500 2,500
Total revenues 427,010 427,010 563,942 136,932
Expenditures
Current
Community development 424,325 424,325 400,358 (23,967)
Net change in fund balances 2,685$ 2,685$ 163,584 160,899$
Fund Balances
Beginning of year 2,484,312
End of year 2,647,896$
Budgeted Amounts
City of Crystal
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual - EDA - Special Revenue
Year Ended December 31, 2025
5.1
118
Original Final
Actual
Amounts
Variance with
Final Budget
Revenues
Property taxes 608,404$ 608,404$ 608,404$ -$
Special assessments 366,500 366,500 209,844 (156,656)
Intergovernmental 292,250 292,250 1,055,933 763,683
Investment income 46,786 46,786 332,479 285,693
Miscellaneous revenues - - 104,673 104,673
Total revenues 1,313,940 1,313,940 2,311,333 997,393
Expenditures
Capital outlay
Public works 2,139,130 2,139,130 1,344,636 (794,494)
Net change in fund balances (825,190)$ (825,190)$ 966,697 1,791,887$
Fund Balance
Beginning of year 9,480,188
End of year 10,446,885$
Budgeted Amounts
City of Crystal
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Street Reconstruction - Capital Projects
Year Ended December 31, 2025
Budget and Actual
5.1
119
Original Final Actual Amounts
Revenues
Property taxes 997,511$ 997,511$ 997,511$ -$
Intergovernmental - - 246,000 246,000
Interest 4,841 4,841 63,045 58,204
Total revenues 1,002,352 1,002,352 1,311,556 309,204
Expenditures
Current
Park and recreation - - 183 183
Capital outlay
Park and recreation 606,590 606,590 717,268 110,678
Total expenditures 606,590 606,590 717,451 110,861
Net change in fund balances 395,762$ 395,762$ 594,105 198,343$
Fund Balance
Beginning of year 1,174,324
End of year 1,768,429$
Budgeted Amounts
Variance with
Final Budget
City of Crystal
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual
Park Improvement - Capital Projects
Year Ended December 31, 2025
5.1
120
Original Final Actual Amounts
Revenues
Property taxes 94,055$ 94,055$ 94,055$ -$
Intergovernmental 156,000 156,000 - (156,000)
Interest 13,691 13,691 82,799 69,108
Total revenues 263,746 263,746 176,854 (86,892)
Expenditures
Current
Public safety 19,600 19,600 14,158 (5,442)
Debt service
Principal - - 134,899 134,899
Interest and other charges - - 18,924 18,924
Capital outlay
Public safety 351,400 351,400 625,531 274,131
Total expenditures 371,000 371,000 793,512 422,512
Excess of revenues over
(under) expenditures (107,254) (107,254) (616,658) (509,404)
Other Financing Sources
Lease issuance - - 221,178 221,178
Transfers in - - 150,000 150,000
Total other financing
sources (uses)- - 371,178 371,178
Net change in fund balances (107,254)$ (107,254)$ (245,480) (138,226)$
Fund Balance
Beginning of year 2,843,317
End of year 2,597,837$
Budgeted Amounts
Variance with
Final Budget
City of Crystal
Schedule of Revenues, Expenditures, and
Changes in Fund Balances -
Budget and Actual
Police Equipment Revolving - Capital Projects
Year Ended December 31, 2025
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121
Self Insurance Fleet
Information
Technology City Buildings Totals
Assets
Current assets
Cash and investments
(including cash equivilants)82,367$ 2,166,255$ 1,392,023$ 3,064,516$ 6,705,161$
Due from other governments - - - 200,000 200,000
Total current assets 82,367 2,166,255 1,392,023 3,264,516 6,905,161
Noncurrent assets
Capital assets
Software - 9,428 397,801 407,229
Buildings - 120,000 - 37,555,757 37,675,757
Improvements other than buildings - 170,274 258,421 2,956,193 3,384,888
Machinery and equipment - 4,448,655 325,626 441,718 5,215,999
Office equipment and furnishings - - 482,342 28,572 510,914
Infrastructure 3,821,071 3,821,071
Vehicles - 5,068,562 - - 5,068,562
Construction in progress - - - 158,563 158,563
Total capital assets - 9,816,919 1,464,190 44,961,874 56,242,983
Less accumulated depreciation
/amortization - (6,580,745) (1,165,221) (12,121,045) (19,867,011)
Net capital assets - 3,236,174 298,969 32,840,829 36,375,972
Total assets 82,367$ 5,402,429$ 1,690,992$ 36,105,345$ 43,281,133$
Liabilities
Current liabilities
Accounts payable 6,000$ -$ 93,448$ -$ 99,448$
Contracts payable - - - 150,972 150,972
Salaries and benefits payable - - 14,103 - 14,103
Advances from other funds - - - 815,000 815,000
SBITA liability - - 35,010 - 35,010
Total current liabilities 6,000 - 142,561 965,972 1,114,533
Noncurrent Liabilities
Advances from other funds - - 2,200,000 9,505,000 11,705,000
SBITA Liability - - 78,691 - 78,691
Total noncurrent liabilities - - 2,278,691 9,505,000 11,783,691
Total liabilities 6,000 - 2,421,252 10,470,972 12,898,224
Net Position
Net investment in capital assets - 3,236,174 185,268 32,689,857 36,111,299
Unrestricted 76,367 2,166,255 (915,528) (7,055,484) (5,728,390)
Total net position 76,367$ 5,402,429$ (730,260)$ 25,634,373$ 30,382,909$
City of Crystal
Combining Statement of Net Position - Internal Service Funds
December 31, 2025
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122
Self Insurance Fleet
Information
Technology City Buildings Totals
Operating Revenues
Charges for services -$ 671,917$ 806,280$ 1,771,001$ 3,249,198$
Miscellaneous 53,435 31 - 15,421 68,887
Total operating revenues 53,435 671,948 806,280 1,786,422 3,318,085
Operating Expenses
Personal services - - 215,416 - 215,416
Other services 148,008 293 873,823 498,082 1,520,206
Supplies - - - 27,217 27,217
Depreciation - 745,486 93,064 1,032,791 1,871,341
Equipment - 12,366 38,733 67,471 118,570
Total operating expenses 148,008 758,145 1,221,036 1,625,561 3,752,750
Operating income (loss)(94,573) (86,197) (414,756) 160,861 (434,665)
Nonoperating Revenues (Expenses)
Investment income 18,095 104,786 - 10,977 133,858
Gain (loss) on sale of capital assets - 78,341 (42,082) - 36,259
Interest Expense - - (3,887) - (3,887)
Total nonoperating revenue (expenses) 18,095 183,127 (45,969) 10,977 166,230
Income before capital contributions (76,478) 96,930 (460,725) 171,838 (268,435)
Capital contributions - 32,075 - 1,321,237 1,353,312
Transfers Out - - - (399,876) (399,876)
Change in net position (76,478) 129,005 (460,725) 1,093,199 685,001
Net position - beginning 152,845 5,273,424 (269,535) 24,541,174 29,697,908
Net position - ending 76,367$ 5,402,429$ (730,260)$ 25,634,373$ 30,382,909$
City of Crystal
Combining Statement of Revenues, Expenses, and Changes
in Net Position - Internal Service Funds
For the Year Ended December 31, 2025
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123
Self
Insurance Fleet
Information
Technology City Buildings Totals
Cash Flows - Operating Activities
Interfund services provided and used -$ 671,948$ 806,280$ 3,011,569$ 4,489,797$
Payments to suppliers (180,092) (12,793) (858,819) (641,251) (1,692,955)
Payments to employees (4,669) - (201,313) - (205,982)
Miscellaneous revenue 71,990 - - - 71,990
Net cash flows -
operating activities (112,771) 659,155 (253,852) 2,370,318 2,662,850
Cash Flows - Noncapital Financing Activities
Transfer to other funds - - - (399,876) (399,876)
Cash Flows - Capital and Related
Financing Activities
Change in advance from other funds - - 1,665,684 2,950,000 4,615,684
Interest paid on debt - - (3,887) - (3,887)
Proceeds from disposal of capital assets - 78,342 - - 78,342
Grants and contributions - 32,075 - 1,321,237 1,353,312
Acquisition of capital assets - (633,511) (15,922) (3,377,668) (4,027,101)
Net cash flows -
capital and related
financing activities - (523,094) 1,645,875 893,569 2,016,350
Cash Flows - Investing Activities
Interest and dividends received 18,095 104,786 - 10,977 133,858
Net change in cash and cash equivalents (94,676) 240,847 1,392,023 2,874,988 4,413,182
Cash and cash equivalents, January 1 177,043 1,925,408 - 189,528 2,291,979
Cash and cash equivalents, December 31 82,367$ 2,166,255$ 1,392,023$ 3,064,516$ 6,705,161$
Reconciliation of Operating Income (Loss)
to Net Cash Flows - Operating Activities
Operating income (loss)(94,573)$ (86,197)$ (414,756)$ 160,861$ (434,665)$
Adjustments to reconcile operating
income (loss) to net cash flows -
operating activities
Depreciation expense - 745,486 93,064 1,032,791 1,871,341
Accounts receivable 18,555 - - - 18,555
Due from other governments - - - 1,225,147 1,225,147
Accounts payable (32,084) (134) 86,075 (48,481) 5,376
Salaries payable (4,669) - 14,103 - 9,434
SBITA payable - - (32,338) - (32,338)
Total adjustments (18,198) 745,352 160,904 2,209,457 3,097,515
Net cash flows -
operating activities (112,771)$ 659,155$ (253,852)$ 2,370,318$ 2,662,850$
City of Crystal
Combining Statement of Cash Flows - Internal Service Funds
Year Ended December 31, 2025
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STATISTICAL SECTION
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5.1
127
City of Crystal
Statistical Section (Unaudited)
This part of the City of Crystal's annual comprehensive financial report presents detailed
information as a context for understanding what the information in the financial statements, note
disclosures, and required supplementary information says about the City's overall financial health.
Financial Trends
These schedules contain trend information to help the reader understand how the government's
financial performance and well-being have changed over time.
Table 1 – Net Position by Component
Table 2 – Changes in Net Position
Table 3 – Fund Balances of Governmental Funds
Table 4 – Changes in Fund Balances of Governmental Funds
Revenue Capacity
These schedules contain information to help the reader assess the government's most significant
local revenue source, property taxes.
Table 5 – Taxable and Estimated Market Values of Taxable Property
Table 6 – Property Tax Rates – Direct and Overlapping Governments
Table 7 – Principal Property Taxpayers
Table 8 – Property Tax Levies and Collations
Debt Capacity
These schedules present information to help the reader assess the affordability of the
government's current level of outstanding debt and the government's ability to issue additional
debt in the future.
Table 9 – Legal Debt Margin Information
Table 10 – Ratios of Outstanding Debt by Type
Table 11 – Ratios of General Bonded Debt Outstanding
Table 12 – Direct and Overlapping Governmental Activities Debt
Demographic and Economic Information
These schedules offer demogra phic and economic indicators to help the reader understand the
environment within which the government's financial activities take place.
Table 13 – Demographic and Economic Statistics
Table 14 – Principal Employers
Table 15 – Full-Time City Government Employees by Function
Table 16 – Operating Indicators by Function
Table 17 – Capital Asset Statistics by Function
5.1
128
2016 2017 2018 2019
Governmental Activities
Net investment in capital assets 40,421,924$ 40,534,551$ 41,195,367$ 46,233,147$
Restricted 18,580,900 20,099,040 18,671,275 17,072,361
Unrestricted 25,370,751 24,388,020 23,516,447 22,294,201
Total governmental activities
net position 84,373,575$ 85,021,611$ 83,383,089$ 85,599,709$
Business-Type Activities
Net investment in capital assets 19,889,415$ 22,283,455$ 21,693,069$ 19,815,262$
Unrestricted 8,575,762 9,572,606 10,836,119 11,901,367
Total business-type activities
net position 28,465,177$ 31,856,061$ 32,529,188$ 31,716,629$
Primary Government
Net investment in capital assets 60,311,339$ 62,818,006$ 62,888,436$ 66,048,409$
Restricted 18,580,900 20,099,040 18,671,275 17,072,361
Unrestricted 33,946,513 33,960,626 34,352,566 34,195,568
Total primary government
net position 112,838,752$ 116,877,672$ 115,912,277$ 117,316,338$
City of Crystal
Net Position By Component
(Accrual Basis of Accounting)
Last Ten Fiscal Years
(unaudited)
Fiscal Year
5.1
129
Table 1
2020 2021 2022 2023 2024 2025
48,365,123$ 51,326,806$ 62,949,446$ 65,341,301$ 67,223,982$ 69,126,785$
14,067,681 12,295,252 10,999,656 10,327,395 8,768,025 7,792,790
23,420,637 20,389,276 13,615,508 12,440,593 12,095,895 14,708,700
85,853,441$ 84,011,334$ 87,564,610$ 88,109,289$ 88,087,902$ 91,628,275$
21,760,477$ 22,539,961$ 25,321,967$ 26,963,668$ 27,799,219$ 29,064,215$
12,074,284 13,285,540 12,753,395 14,365,684 16,332,645 17,508,969
33,834,761$ 35,825,501$ 38,075,362$ 41,329,352$ 44,131,864$ 46,573,184$
70,125,600$ 73,866,767$ 88,271,413$ 92,304,969$ 95,023,201$ 98,191,000$
14,067,681 12,295,252 10,999,656 10,327,395 8,768,025 7,792,790
35,494,921 33,674,816 26,368,903 26,806,277 28,428,540 32,217,669
119,688,202$ 119,836,835$ 125,639,972$ 129,438,641$ 132,219,766$ 138,201,459$
Fiscal Year
5.1
130
2016 2017 2018 2019
Expenses
Governmental activities
General government 3,226,278$ 2,964,731$ 3,435,708$ 4,523,764$
Public safety 7,685,700 7,546,777 7,250,306 7,585,509
Public works 6,511,486 4,224,253 4,285,522 4,479,566
Parks and recreation 2,759,211 3,128,275 3,299,792 3,093,691
Community development 1,174,426 1,616,752 1,159,700 1,398,666
Interest on long-term debt 563,308 541,919 518,975 462,218
Total governmental activities expenses 21,920,409 20,022,707 19,950,003 21,543,414
Business-type activities
Water 3,047,910$ 2,970,228$ 3,105,611$ 3,094,824$
Sanitary sewer 2,169,072 2,144,581 2,486,143 2,164,837
Storm drainage 903,884 809,169 759,180 1,539,162
Street lights 155,056 174,479 152,301 151,732
Recycling 324,496 324,853 335,310 334,947
Total business-type activities expenses 6,600,418 6,423,310 6,838,545 7,285,502
Total primary government expenses 28,520,827$ 26,446,017$ 26,788,548$ 28,828,916$
Program Revenues
Governmental activities
Charges for services
General government 320,899$ 279,603$ 243,710$ 177,914$
Public safety 411,592 380,498 346,501 318,706
Public works - - - -
Parks and recreation 515,056 513,457 541,486 552,388
Community development 767,755 796,152 1,255,396 1,169,663
Operating grants and contributions 728,449 659,450 699,638 761,960
Capital grants and contributions 7,393,250 7,473,350 2,337,789 2,146,495
Total governmental activities
program revenues 10,137,001 10,102,510 5,424,520 5,127,126
Business-type activities
Charges for services
Water 3,076,263 3,138,317 3,265,849 3,707,733
Sanitary sewer 2,193,599 2,300,866 2,578,065 2,446,851
Storm drainage 867,598 1,058,549 1,174,131 1,226,403
Street lights 191,261 195,122 195,324 194,950
Recycling 334,926 340,250 340,410 342,336
Operating grants and contributions 1,859,532 680,740 547,760 2,560,212
Capital grants and contributions - - - -
Total business-type activities
program revenues 8,523,179 7,713,844 8,101,539 10,478,485
Total primary government program revenues 18,660,180$ 17,816,354$ 13,526,059$ 15,605,611$
Fiscal Year
City of Crystal
Changes in Net Position
(Accrual Basis of Accounting)
Last Ten Fiscal Years
(unaudited)
5.1
131
Table 2
2020 2021 2022 2023 2024 2025
2,622,345$ 2,538,863$ 2,304,721$ 2,692,918$ 3,112,671$ 2,469,427$
8,533,972 8,207,219 10,325,270 10,005,401 12,325,795 10,820,695
5,675,261 4,789,185 4,650,024 4,965,665 2,301,034 7,375,201
3,126,917 4,097,820 4,615,108 5,289,456 7,126,738 3,878,633
1,552,016 1,748,467 1,481,719 1,628,317 1,696,766 1,345,360
340,097 307,840 255,755 229,583 202,745 163,798
21,850,608 21,689,394 23,632,597 24,811,340 26,765,749 26,053,114
3,362,825$ 3,718,004$ 3,817,096$ 3,989,117$ 4,221,558$ 5,140,010$
2,317,049 2,742,022 2,668,640 2,728,239 2,895,750 3,071,984
725,016 817,652 937,050 930,995 1,047,966 1,056,920
194,991 180,314 205,757 208,389 195,671 211,798
344,747 344,702 380,318 465,835 549,812 781,246
6,944,628 7,802,694 8,008,861 8,322,575 8,910,757 10,261,958
28,795,236$ 29,492,088$ 31,641,458$ 33,133,915$ 35,676,506$ 36,315,072$
181,700$ 232,472$ 251,089$ 296,926$ 274,068$ 441,936$
204,252 174,439 597,493 289,308 197,324 265,071
- -- - - 31,066
154,555 437,656 518,047 599,193 468,494 617,933
651,925 898,035 832,792 1,108,662 1,003,652 748,856
887,111 963,527 890,737 1,946,055 1,258,214 1,527,853
1,763,000 1,670,868 8,553,139 2,578,089 2,654,908 2,341,377
3,842,543 4,376,997 11,643,297 6,818,233 5,856,660 5,974,092
4,442,177 5,060,454 5,032,917 5,543,477 5,449,141 5,774,035
2,679,871 3,112,281 3,347,460 3,564,069 3,685,816 4,009,019
1,271,999 1,309,810 1,365,594 1,395,139 1,426,553 1,470,815
193,029 194,435 195,553 212,369 225,286 238,058
348,287 365,448 386,375 477,324 572,516 823,375
240,825 202,760 563,599 803,278 720,959 759,734
105,750 49,395 7,801 5,761 99,951 432
9,281,938 10,294,583 10,899,299 12,001,417 12,180,222 13,075,468
13,124,481$ 14,671,580$ 22,542,596$ 18,819,650$ 18,036,882$ 19,049,560$
Fiscal Year
5.1
132
2016 2017 2018 2019
Net (Expense) Revenue
Governmental activities (11,783,408)$ (9,920,197)$ (14,525,483)$ (16,416,288)$
Business-type activities 1,922,761 1,290,534 1,262,994 3,192,983
Total primary government net expense (9,860,647)$ (8,629,663)$ (13,262,489)$ (13,223,305)$
General Revenues and Other Changes
in Net Position
Governmental activities
Property taxes 9,955,391$ 10,469,019$ 11,193,252$ 11,619,642$
Grants and contributions not restricted
to specific programs 1,712,591 1,753,898 1,850,588 2,038,452
Unrestricted investment earnings 445,296 302,344 542,106 969,103
Other general revenue - - - -
Gain on disposition of capital assets 82,795 91,114 231,971 146,270
Transfers 53,732 (2,048,142) 502,049 4,154,441
Total governmental activities 12,249,805 10,568,233 14,319,966 18,927,908
Business-type activities
Unrestricted investment earnings 47,353 42,244 98,002 148,899
Gain on disposition of capital assets 6,441 9,964 - -
Transfers (53,732) 2,048,142 (502,049) (4,154,441)
Total business-type activities 62 2,100,350 (404,047) (4,005,542)
Total primary government 12,249,867$ 12,668,583$ 13,915,919$ 14,922,366$
Change in Net Position
Governmental activities 466,397$ 648,036$ (205,517)$ 2,511,620$
Business-type activities 1,922,823 3,390,884 858,947 (812,559)
Total primary government 2,389,220$ 4,038,920$ 653,430$ 1,699,061$
Fiscal Year
City of Crystal
Changes in Net Position
(Accrual Basis of Accounting)
Last Ten Fiscal Years
(unaudited)
5.1
133
(Continued)
Table 2
2020 2021 2022 2023 2024 2025
(18,008,065)$ (17,312,397)$ (11,989,300)$ (17,993,107)$ (20,909,089)$ (20,079,022)$
2,337,310 2,491,889 2,890,438 3,678,842 3,269,465 2,813,510
(15,670,755)$ (14,820,508)$ (9,098,862)$ (14,314,265)$ (17,639,624)$ (17,265,512)$
12,699,857 13,437,858 14,175,783 15,387,668 16,812,947 19,722,996
3,751,256 1,624,369 1,356,242 1,343,863 2,305,152 1,869,486
1,217,350 (163,476) (605,649) 1,134,272 856,180 1,160,965
- - - - 143,463 68,887
119,077 92,038 110,986 687 48,775 41,173
474,257 479,501 505,214 671,296 721,185 755,888
18,261,797 15,470,290 15,542,576 18,537,786 20,887,702 23,619,395
255,079 (21,648) (135,363) 246,444 254,232 383,698
- - - - - -
(474,257) (479,501) (505,214) (671,296) (721,185) (755,888)
(219,178) (501,149) (640,577) (424,852) (466,953) (372,190)
18,042,619$ 14,969,141$ 14,901,999$ 18,112,934$ 20,420,749$ 23,247,205$
253,732$ (1,842,107)$ 3,553,276$ 544,679$ (21,387)$ 3,540,373$
2,118,132 1,990,740 2,249,861 3,253,990 2,802,512 2,441,320
2,371,864$ 148,633$ 5,803,137$ 3,798,669$ 2,781,125$ 5,981,693$
Fiscal Year
5.1
134
2016 2017 2018 2019
General Fund
Nonspendable
Inventory 15,519$ 19,169$ 23,941$ 71,541$
Prepaid items - - - -
Committed
Compensated absences 817,760 753,962 774,914 801,503
Unassigned 6,220,496 6,119,325 6,181,591 6,123,392
Total general fund 7,053,775$ 6,892,456$ 6,980,446$ 6,996,436$
All Other Governmental Funds
Nonspendable
Prepaid items -$ -$ -$ -$
Restricted
Housing and redevelopment assistance 1,783,870 1,768,695 1,327,159 1,180,909
Debt service 5,750,342 5,312,296 6,079,365 6,080,972
Public safety - - - -
DWI-related enforcement, training and education 32,375 27,824 58,991 86,870
Committed
Housing and redevelopment assistance 4,215,316 3,846,024 3,931,334 2,443,836
Capital outlay - city wide 8,357,889 8,211,949 399,581 -
Capital outlay - replace and
renovation of city bldgs.105,509 644,615 3,338,128 4,155,413
Capital outlay - street reconstruction 2,132,454 2,718,992 5,672,092 6,778,918
Capital outlay - police equipment 3,108,331 2,870,691 2,812,125 2,915,448
Capital outlay - cable TV equipment 72,531 111,450 152,917 195,363
Capital outlay - fire equipment 585,905 212,683 1,932,904 -
Capital outlay - street maintenance 1,590,262 1,696,974 - -
Capital outlay - fleet - - 2,790,279 2,850,100
Capital outlay - information technology - - 466,596 564,839
Capital outlay - park improvement - - - 1,405,831
Assigned
Police department purposes 40,631 40,631 40,631 71,427
Park and recreation department purposes 20,729 20,729 20,729 -
Other purposes 7,755 12,564 12,564 -
Unassigned - - - -
Total all other governmental funds 27,803,899$ 27,496,117$ 29,035,395$ 28,729,926$
Note: The City implemented GASB Statement No. 54 in 2011.
Fiscal Year
City of Crystal
Fund Balances of Governmental Funds
(Modified Accrual Basis of Accounting)
Last Ten Fiscal Years
(unaudited)
5.1
135
Table 3
2020 2021 2022 2023 2024 2025
9,012$ 33,274$ 35,338$ 25,942$ 24,204$ 32,580$
17,386 13,178 - 19,167 669 759
926,030 957,521 917,956 924,404 1,401,517 1,051,830
7,405,222 6,765,565 5,558,799 5,160,502 6,489,446 9,009,183
8,357,650$ 7,769,538$ 6,512,093$ 6,130,015$ 7,915,836$ 10,094,352$
-$ -$ -$ -$ -$ -$
1,038,382 797,070 885,615 983,179 1,113,526 1,288,859
4,506,534 4,338,861 4,051,763 3,667,082 3,419,369 3,211,746
- - - 1,009,982 396,420 193,470
73,496 132,231 88,055 110,581 146,358 192,816
2,438,443 2,310,250 2,232,803 2,454,609 2,484,312 2,647,896
- - - - - -
- - - - - -
6,803,180 6,692,180 6,623,565 8,551,234 9,480,188 10,446,885
2,766,889 2,820,165 2,753,628 2,827,300 2,843,317 2,597,837
238,385 271,449 299,790 343,481 364,065 142,315
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1,373,663 1,240,397 1,359,410 265,644 1,174,324 1,768,429
74,614 57,434 99,634 102,685 119,806 171,175
- - - - - -
- - - - - -
- - - - - -
19,313,586$ 18,660,037$ 18,394,263$ 20,315,777$ 21,541,685$ 22,661,428$
Fiscal Year
5.1
136
2016 2017 2018 2019
Revenues
Property taxes 9,966,978$ 10,569,176$ 11,231,206$ 11,600,365$
Special assessments 3,950,081 4,468,266 3,452,454 2,746,810
Licenses, permits and inspections 773,479 785,451 740,192 835,712
Intergovernmental 3,062,273 3,133,642 3,641,377 3,964,052
Charges for sales and/or services 913,329 859,087 935,558 886,368
Fines and forfeitures 322,009 359,917 251,732 296,200
Interest 245,865 259,657 511,542 949,195
Net increase (decrease) in fair value of investments 59,015 - - -
Miscellaneous 1,046,909 354,302 595,766 406,221
Total revenues 20,339,938 20,789,498 21,359,827 21,684,923
Expenditures
General government 2,517,924 2,639,028 2,580,042 2,479,514
Public safety 6,143,480 6,589,235 7,028,892 7,412,980
Public works 2,077,476 1,455,074 1,391,736 1,411,680
Parks and recreation 2,240,202 2,379,532 2,546,771 2,792,663
Community development 1,108,920 1,279,318 1,548,967 1,112,371
Capital outlay 7,124,563 9,829,622 3,255,645 4,651,350
Debt service -
Principal 2,481,027 1,968,341 1,587,269 1,915,357
Interest and other fees 591,516 551,467 548,573 508,618
Total expenditures 24,285,108 26,691,617 20,487,895 22,284,533
Excess (Deficiency) of Revenues
Over (Under) Expenditures (3,945,170) (5,902,119) 871,932 (599,610)
Other Financing Sources (Uses)
Issuance of bonds 3,330,000 4,665,000 - -
Issuance of refunding bonds - - - -
Issuance of notes payable - - - -
Refunded bonds redeemed - - - -
Premium on bonds issued 99,664 273,843 - -
Proceeds from sale of property and equipment 122,359 91,114 253,287 146,270
Lease issuance - - - -
Discount on bonds issued - - - -
Transfers in 673,132 1,944,997 10,580,478 2,015,785
Transfers out (286,146) (1,541,936) (10,078,429) (1,556,924)
Total other financing sources (uses)3,939,009 5,433,018 755,336 605,131
Net Change in Fund Balances (6,161)$ (469,101)$ 1,627,268$ 5,521$
Debt service as a percentage of noncapital expenditures 18%15%12%14%
Fiscal Year
City of Crystal
Changes in Fund Balances of Governmental Funds
(Modified Accrual Basis of Accounting)
Last Ten Fiscal Years
(unaudited)
5.1
137
Table 4
2020 2021 2022 2023 2024 2025
12,660,825$ 13,457,410$ 14,159,906$ 15,344,115$ 16,857,821$ 19,639,656$
2,460,519 2,321,804 1,908,984 1,662,632 1,374,821 1,353,149
676,382 874,706 850,953 999,910 999,807 873,734
4,903,347 2,881,597 2,644,515 4,574,688 4,831,971 4,230,793
332,551 709,189 854,019 1,008,224 752,710 885,138
196,239 169,270 188,836 216,028 179,607 224,563
930,168 (131,068) (562,807) 867,738 689,126 1,039,884
- - - - - -
107,560 357,923 175,903 144,942 132,664 379,856
22,267,591 20,640,831 20,220,309 24,818,277 25,818,527 28,626,773
2,246,838 2,251,477 2,484,535 2,353,255 2,557,060 3,014,933
8,324,408 8,509,527 9,101,585 9,387,685 10,596,897 10,445,206
1,549,456 1,761,363 1,873,638 1,948,482 2,022,110 4,498,740
2,913,882 3,512,059 3,872,309 4,202,238 4,105,926 3,088,482
1,303,613 1,542,587 1,399,679 1,526,431 1,738,431 1,475,272
3,139,828 2,812,386 2,129,087 2,895,070 1,855,476 2,687,625
3,350,275 1,652,500 1,413,605 1,432,238 1,265,826 1,284,899
425,562 353,532 309,570 284,258 245,721 215,213
23,253,862 22,395,431 22,584,008 24,029,657 24,387,447 26,710,370
(986,271) (1,754,600) (2,363,699) 788,620 1,431,080 1,916,403
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
27,240 33,438 27,249 29,494 5,678 4,914
- - 308,017 70,790 129,294 221,178
- - - - - -
474,257 520,329 505,214 671,433 2,101,890 1,375,942
- (40,828)- (20,901) (656,213) (220,178)
501,497 512,939 840,480 750,816 1,580,649 1,381,856
(484,774)$ (1,241,661)$ (1,523,219)$ 1,539,436$ 3,011,729$ 3,298,259$
19%10%8%8%7%6%
Fiscal Year
5.1
Source: Hennepin County report Market Value and Tax Capacity Growth by City. 138
Real Property
Fiscal Commercial Personal
Year Residential Apartments Industrial Property
2016 1,153,327,871$ 154,241,560$ 159,609,700$ 13,517,900$
2017 1,280,234,014 167,116,280 174,031,700 15,766,500
2018 1,405,036,164 178,406,933 180,514,900 15,983,900
2019 1,542,818,000 208,112,000 200,365,100 16,559,700
2020 1,618,265,550 227,997,580 225,005,300 16,834,900
2021 1,850,329,404 204,798,000 220,666,200 11,918,600
2022 2,151,372,271 222,797,000 229,864,100 13,593,500
2023 2,265,554,966 228,566,000 261,578,100 14,629,300
2024 2,163,355,058 220,450,200 270,285,300 15,903,700
2025 2,207,163,824 214,095,000 268,060,700 16,067,700
City of Crystal
Taxable and Estimated Market Values of Taxable Property
Last Ten Fiscal Years
(unaudited)
5.1
139
Table 5
Total
Total Direct Estimated
Taxable Tax Actual
Market Value Rate Market Value
1,480,697,031$ 53.207 1,620,984,300$ 91.35
1,637,148,494 50.360 1,782,801,500 91.83
1,779,941,897 50.416 1,919,021,800 92.75
1,967,854,800 48.771 2,122,999,500 92.69
2,088,103,330 47.855 2,213,904,900 94.32
2,287,712,204 49.507 2,402,167,100 95.24
2,617,626,871 47.373 2,708,020,400 96.66
2,770,328,366 47.407 2,852,748,600 97.11
2,669,994,258 49.415 2,814,544,600 94.86
2,705,387,224 59.596 2,853,158,200 94.82
Total Taxable
Market Value
as a Percent
of Estimated
Actual
Market Value
5.1
Source: Hennepin County. 140
Total
City
Basic G.O.Direct Robbinsdale Hennepin Special
Rate HRA Debt Service Tax Rate ISD #281 County Districts *
51.831 1.376 0.000 53.207 33.833 45.356 9.530
48.949 1.411 0.000 50.360 31.612 44.087 9.319
49.168 1.248 0.000 50.416 31.957 42.808 8.973
47.553 1.218 0.000 48.771 29.909 41.861 8.550
46.785 1.070 0.000 47.855 26.447 41.084 8.219
48.371 1.136 0.000 49.507 25.529 38.210 7.813
46.317 1.056 0.000 47.373 26.507 38.535 7.849
46.429 0.978 0.000 47.407 24.092 34.542 7.947
48.425 0.990 0.000 49.415 24.209 34.681 7.631
58.518 1.078 0.000 59.596 25.379 37.081 8.197
Note:Information reflects total tax rates levied by each entity. Tax rates are expressed in terms of "net tax capacity."
A property's tax capacity is determined by multiplying its taxable market value by a state-determined class rate.
Class rates vary by property type and change periodically based on state legislation.
*Includes Metropolitan Council, Metropolitan Transit, Metropolitan Mosquito Control, Hennepin Parks, Park Museum,
and the Hennepin County Regional Railroad Authority.
Property Tax Rates -
Direct and Overlapping Governments
Last Ten Fiscal Years
(unaudited)
Fiscal
City Direct Tax Rates
2024
2023
2022
2021
2020
2019
2018
2017
2016
Year
City of Crystal
2025
5.1
141
Table 6
Total Crystal Robbinsdale
Tax Debt Service ISD #281 Total
Capacity Market Market Overlapping
Tax Rate Value Rate Value Rate Tax Rate
141.926 0.014 0.282 142.222
135.378 0.013 0.250 135.641
134.154 0.000 0.234 134.388
129.091 0.000 0.266 129.357
123.605 0.000 0.250 123.855
121.059 0.000 0.241 121.300
120.264 0.000 0.216 120.480
113.988 0.000 0.218 114.206
115.936 0.000 0.221 116.157
130.253 0.000 0.210 130.463
5.1
Source: Hennepin County. 142
Tax
Taxpayer Type of Property Capacity *Rank
MN-CRYSTAL CENTER-HA LLC Shopping Center 466,270.00$ 1 1.51 %
CNTRL CRYSTAL VILL LLC ETAL Apartments 353,125 2 1.15
CEDARWOOD INVESTORS LLC Apartments 296,638 3 0.96
GERALD D SMITH Apartments 242,650 4 0.79
MINNESOTA SENIOR LIVING LLC Apartments 178,688 7 0.58
CRYSTAL GALLERY LLC Shopping Center 174,250 8 0.57
TARGET CORPORATION Department Store 180,450 6 0.59
TKG lll Acquistion LP Industrial 174,050 9 0.56
CRYSTAL MEDICAL BUILDING LLC Office/Clinic 185,350 5 0.74
SUPERVALU INC Grocery Store 160,010 10 0.74
SMITH-STURM INV WINNETKA VLG Apartments
CRYSTAL SHOPPING CTR ASSOC Shopping Center
CRYSTAL VILLAGE APARMT LLC Apartments
LANEL FINANCIAL GROUP Apartments
BASS LK RD RETAIL ASSOC LLP Office/Warehouse
WINPARK ONE TWO, LLC Industrial
CALIBRE CHASE PTNRS LTD Apartments
2,411,481$ 7.82 %
Total City of Crystal Tax Capacity 30,835,307$
* Tax Capacity is computed by applying class rate percentages, specific to each type of property classification, against
Taxable Market Value. Class rate percentages vary depending upon the type of property. The formulas and class rates
for converting Taxable Market Value into Tax Capacity represent a basic element of the Minnesota property tax system
and are subject to annual revisions by the State.
(unaudited)
2025
Percentage
of Total Tax
Capacity
City of Crystal
Principal Property Taxpayers
Current Year and Nine Years Ago
5.1
143
Table 7
Tax
Capacity *Rank
188,250.00$ 2 1.29 %
178,910 4 1.22
161,250 5 1.10
134,525 6 0.92
389,250 1 2.66
179,875 3 1.23
93,875 10 0.64
98,250 9 0.67
116,430 8 0.80
132,350 7 0.90
1,672,965$ 11.43 %
14,636,193$
Capacity
2016
Percentage
of Total Tax
5.1
144
(THIS PAGE LEFT BLANK INTENTIONALLY)
5.1
Source: City of Crystal Finance Department records. 145
Table 8
Delinquent
Total Tax Collections in
Fiscal Levy for Subsequent
Year Fiscal Year Amount Years Amount
2016 9,954,054$ 9,871,608$ 99.17 79,990$ 9,951,598$ 99.98 %
2017 10,606,338 10,538,868 99.36 59,692 10,598,560 99.93
2018 11,172,069 10,826,872 96.91 31,735 10,858,607 97.19
2019 11,343,132 11,272,127 99.37 44,642 11,316,769 99.77
2020 12,367,416 12,257,756 99.11 69,386 12,327,142 99.67
2021 13,137,587 13,032,829 99.20 37,414 13,070,243 99.49
2022 13,829,480 13,723,863 99.24 22,817 13,746,680 99.40
2023 15,142,880 14,995,759 99.03 35,396 15,031,155 99.26
2024 16,657,902 16,434,605 98.66 82,897 16,517,502 99.16
2025 19,336,956 19,160,212 99.09 - 19,160,212 99.09
Collected within the
Fiscal Year of the Levy
Percentage
of Levy
Total Collections to Date
Percentage
of Levy
City of Crystal
Property Tax Levies and Collections
Last Ten Fiscal Years
(unaudited)
5.1
Source: City of Crystal Finance Department records. 146
2016 2017 2018 2019
Estimated market value - amounts 1,620,984$ 1,782,802$ 1,919,022$ 2,123,000$
expressed in thousands
Debt limit (3% of estimated market value)48,630,000$ 53,484,000$ 57,571,000$ 63,690,000$
Less debt applicable to debt limit
Total bonded debt 15,900,940 19,068,514 17,700,339 15,970,984
Deductions
Tax increment bonds - - - -
Special assessment bonds 15,050,000 18,600,000 17,260,000 15,560,000
15,050,000 18,600,000 17,260,000 15,560,000
Total debt applicable to debt limit 850,940 468,514 440,339 410,984
Legal debt margin 47,779,060$ 53,015,486$ 57,130,661$ 63,279,016$
Total debt applicable to the
debt limit as a percentage
of the debt limit 1.7%0.9%0.8%0.6%
(unaudited)
Fiscal Year
City of Crystal
Legal Debt Margin Information
Last Ten Fiscal Years
5.1
147
Table 9
2020 2021 2022 2023 2024 2025
2,213,905$ 2,402,167$ 2,708,020$ 2,852,749$ 2,814,545$ 2,853,158$
66,417,000$ 72,065,000$ 81,241,000$ 85,582,000$ 84,436,000$ 85,595,000$
12,882,262 11,409,757 10,000,107 8,609,793 7,404,479 6,214,165
- - - - - -
12,470,000 11,060,000 9,690,000 8,340,000 7,175,000 6,025,000
12,470,000 11,060,000 9,690,000 8,340,000 7,175,000 6,025,000
412,262 349,757 310,107 269,793 229,479 189,165
66,004,738$ 71,715,243$ 80,930,893$ 85,312,207$ 84,206,521$ 85,405,835$
0.6%0.5%0.4%0.3%0.3%0.2%
Fiscal Year
5.1
Sources: Outstanding Debt – City of Crystal Finance Department Records.
Taxable Market Value – Hennepin County Assessor Department.
Personal Income – U.S. Department of Commerce, Bureau of Economic Analysis.
Population – U.S. Census Bureau for census years and estimates by Metropolitan Council
for non-census years.148
G.O.
Special Total
Lease SBITA Assessment G.O.Primary
Liability Liability Bonds Bonds Government
$ -$ 15,281,867$ $ 16,132,807 $
- -19,068,514 -19,068,514
- -17,700,339 -17,700,339
- -15,970,984 -15,970,984
- -12,852,362 -12,852,362
- -11,409,757 -11,409,757
- -10,000,107 -10,000,107
-8,609,793 -8,609,793
7,404,479 -7,404,479
6,214,165 -6,214,165
City of Crystal
Ratios of Outstanding Debt by Type
(unaudited)
Fiscal
Year
Governmental
Activities
2024
2023
2022
2021
2020
2019
2018
2017
2016
2025
850,940 -
238,386
240,253
324,574
146,039
113,701
8,848,179
7,790,771
6,652,440
5.1
149
Table 10
Per
Capita
1.00 1.08 661$
1.07 1.24 706
0.92 1.09 832
0.75 0.92 760
0.58 0.68 649
0.47 0.64 553
0.37 0.55 494
0.31 0.43 380
0.28 0.35 335
0.23 0.29 288
Personal
Income
Percentage
of Estimated
Market
Value
Percentage
of
5.1
Sources: The amount of G.O. Bonds is from Table 9 – Legal Debt Margin Information.
The amount restricted for Debt Service is the sum of Fund Balances for
applicable issues.
Property value data is from Table 5 – Taxable and Estimated Market Values
of Taxable Property.
Population data is from Table 13 – Demographic and Economic Statistics. 150
Table 11
Less
Amount
Restricted
G.O.for Debt Per
Bonds Service Total Capita
-$ 298,069$ (298,069)$ -0.02 -13.04
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
- - - 0.00 0.00
Note: Details regarding the city's outstanding debt can be found in the notes to the financial statements.
2023
2024
Percentage
of Taxable
Market
Value of
Property
2025
Ratios of General Bonded Debt Outstanding
City of Crystal
Last Ten Fiscal Years
(unaudited)
Fiscal
Year
2016
2017
2018
2019
2020
2021
2022
5.1
Sources: City of Crystal Finance Department records and Hennepin County. 151
City of Crystal
Direct and Overlapping Governmental Activities Debt
As of December 31, 2025
(unaudited)
Table 12
Amount
Debt Applicable To
Outstanding Government
Direct
City of Crystal $ 6,652,440 93.41 %6,214,165$
Overlapping
Robbinsdale ISD #281 170,285,184 19.33 32,916,633
Hennepin County 1,210,482,117 1.07 12,896,570
Hennepin Suburban Park District 51,775,077 1.43 741,828
Hennepin Regional RR Authority 71,548,562 1.07 762,284
Metropolitan Council 426,134 0.48 2,025
Metropolitan Transit 73,513,264 0.56 415,066
Total overlapping 1,504,517,074 47,319,340
Total 1,510,731,239$ 53,533,505$
*Overlapping governments are those that coincide, at least in part, with the geographic boundaries
of the City of Crystal. This schedule estimates the portion of the outstanding debt of those
overlapping governments that is borne by the residents and businesses of the City of Crystal.
This process recognizes that, when considering the City of Crystal's ability to issue and repay
long-term debt, the entire debt burden borne by the residents and businesses should be taken
into account.
The percentage of overlapping debt is estimated using tax capacity. Applicable percentages
were estimated by determining the portion of each overlapping government's tax capacity within
the City of Crystal's boundaries and dividing it by that government's total tax capacity.
Percentage
Government *
Applicable To
Jurisdiction
5.1
152
Table 13
Per Capita Total City District-Wide
Personal Personal School
Population Income Income Enrollment
22,855 67,427$ 1,541,044,085$ 12,630 3.5
22,929 71,067 1,629,495,243 12,011 3.1
23,287 74,698 1,739,492,326 11,957 2.7
24,591 76,552 1,882,490,232 12,553 3.2
23,262 76,552 1,780,752,624 12,397 7.3
23,083 87,334 2,015,930,722 11,692 4.0
22,791 91,394 2,082,960,654 11,362 2.5
23,263 95,574 2,223,337,962 10,735 2.7
23,092 100,352 2,317,328,384 10,810 3.1
23,092 100,352 2,317,328,384 10,326 3.6
Sources:Population - U.S. Census Bureau for census years and estimates by Metropolitan Council for non-census years.
Per capita personal income - U.S. Department of Commerce, Bureau of Economic Analysis. The per capita
personal income used is that for Hennepin County, MN, in which the City resides. It is the smallest
region applicable to the City that this information is available for. The current year is reported same as
the prior year due to data not yet being available at the time this report was prepared.
Total City personal income - These estimated amounts are derived by multiplying the per capita personal
income amount by the City's population for each applicable year.
https://www.bea.gov/data/income-saving/personal-income-by-county
District-wide school enrollment - Counts are provided by Robbinsdale ISD #281 as of December 31 of each
year. ISD #281 serves households in all or parts of Crystal, Brooklyn Center, Brooklyn Park, Golden
Valley, New Hope, Plymouth and Robbinsdale.
https://education.mn.gov/mde/index.htm
Unemployment rate - Minnesota Department of Employment and Economic Development. Rates are an
adjusted yearly average.
Fiscal
City of Crystal
Demographic and Economic Statistics
Last Ten Fiscal Years
(unaudited)
Year
2016
2017
2018
2019
2020
2021
2022
2023
2024
Unemployment
Rate
2025
https://apps.deed.state.mn.us/lmi/laus/Results.aspx?geog=2705053070&adjusted=0&periodtype=03&resultset=
3&startyear=2014&endyear=2023
5.1
153
Table 14
Number of Number of
Employees Rank Employees Rank
Volunteers of America -
Crystal Care Center 200 1 5.01 %200 1 4.42 %
Target 185 2 4.64 185 2 4.09
Cub Foods 156 3 3.91 150 2 3.32
City of Crystal 101 4 2.53 100 4 2.21
Kilmer Electric Co., Inc.96 5 2.41 73 6 1.61
Buffalo Wild Wings 65 6 1.63 70 7 1.55
Almsted's Crystal Super Value 60 7 1.50 60 8 1.33
McDonald's 44 8 1.10 60 9 1.33
Minnesota Grinding 40 9 1.00 40 10 0.88
Perkins 37 10 0.93
RFG Distributing 98 5 2.17
Metropolitan Transportation Network Inc.
Total 984 24.66 % 1,036 22.91 %
Estimated total employment 3,991 4,521
Percentage
of Total
City
EmploymentEmployer
2025 2016
City of Crystal
Prinicpal Employers
Current Year and Nine Years Ago
(unaudited)
Percentage
of Total
City
Employment
5.1
Source: City of Crystal Finance Department records. 154
2016 2017 2018 2019 2020 2021
General Government 11 9 9 9 11 11
Public Safety
Police
Officers 30 33 33 34 34 34
Civilians 4 5 5 6 8 9
Public Works
Engineering 3 3 3 3 3 3
Maintenance 8 8 8 11 11 11
Parks and Recreation
Park maintenance 6 6 6 7 7 7
Recreation 6 5 5 4 8 7
Community Development 6 7 7 7 7 6
Utilities
Water/Sanitary Sewer/Storm Drainage 10 10 10 10 9 10
84 86 86 91 98 98
Function
City of Crystal
Full-Time City Government Employees By Function
Last Ten Fiscal Years
(unaudited)
Fiscal Year
5.1
155
Table 15
2022 2023 2024 2025
11 12 12 14
35 34 37 34
6 4 5 6
4 2 3 4
8 8 8 8
7 7 7 7
6 10 10 8
6 7 7 6
9 9 9 10
92 93 98 97
Fiscal Year
5.1
Source: Various City Departments. 156
2016 2017 2018 2019 2020
General Government
Administration
Employee recruitments 17 20 15 23 9
Licenses issued 1,323 954 840 850 807
Public Safety
Police
Calls for service 30,860 27,296 32,863 30,216 26,568
Citations issued 5,771 4,710 4,465 2,588 2,940
Criminal cases investigated 1,372 1,362 1,525 217 217
Total arrests 926 826 906 756 711
Animal control incidents 509 391 303 245 295
Dog licenses issued 278 223 195 2 0
Fire (West Metro Fire-Rescue District)
Calls for service 1,573 1,922 1,856 840 781
Inspections, plan reviews and
consultations 746 880 691 428 675
Public Works
Miles of streets sealcoated *0 0 0 0
Miles of streets reconstructed 5 5 0 0 0
Phase of 16-phase street project Phase 15 Phase 16
Parks and Recreation
Recreation program participants 11,082 11,623 13,615 19,277 2,465
No. of teams in team sports 249 228 246 232 162
No. of participants in special events 5,382 4,690 6,292 5,039 400
No. of rental groups **********
No. of facility rentals 711 1,022 970 755 296
Community Center permits 862 957 776 884 677
Pool attendance (closed 2020 & 2024)26,769 27,098 30,350 26,631 0
Community Development
Permits issued 2,430 2,835 2,704 3,262 3,034
Code enforcement incidents 1,514 1,405 1,317 1,583 1,294
Rental housing - no. of licensed units 2,915 2,831 2,715 2,702 2,736
Point of sale inspections/re-inspections 13 13 *********
Planning Commission applications 12 11 13 8 6
Utilities
Water system
Average residential consumption
(million gallons / day)1.20 Mg/d 1.60 Mg/d 1.40 Mg/d 1.40 Mg/d 1.21 Mg/d
*The sealcoat program was phased out after 2013. Mill and overlay will be used going forward.
**Effective 2016, it was determined that number of facility rentals was a better measure of reporting than
number of rental groups. Only that indicator will be presented on a prospective basis.
***The point of sale program was phased out in 2015-2016.
City of Crystal
Operating Indicators By Function
Last Ten Fiscal Years
(unaudited)
Function
Fiscal Year
5.1
157
Table 16
2021 2022 2023 2024 2025
13 20 10 30 17
802 821 766 880 799
32,338 37,203 37,214 38,317 28,569
2,982 1,667 2,377 3,260 3,355
2,897 2,995 3,069 810 989
475 1,005 691 716 471
290 318 580 263 622
0 0 0 0 0
890 959 896 987 1,023
1,260 1,327 1,074 1,344 1,155
0 4 0 0 0
0 0 0.40 0.60 0.40
15,884 17,987 19,123 16,028 18,755
177 192 220 236 273
8,747 5,380 13,768 13,565 15,677
**********
885 623 600 566 777
792 1,131 1,091 1,310 1,055
14,870 14,261 15,270 0 12,651
3,683 3,573 3,642 3,825 3,058
1,288 1,277 1,728 1,798 1,972
2,725 2,713 2,701 2,871 2,818
***************
7 10 8 7 7
1.21 Mg/d 1.21 Mg/d 2.45 Mg/d 1.31 Mg/d 2.29 Mg/d
Fiscal Year
5.1
Source: Various City Departments. 158
2016 2017 2018
Public Safety
Police
Number of stations 1 1 1
Public Works
Street maintenance
Miles of city street 90 90 90
Parks and Recreation
Recreation
Number of park acres 263 263 261
Number of parks 27 27 26
Number of parks with playground apparatus 19 19 19
Number of tennis courts 7 7 7
Number of outdoor pickleball courts 0 0 0
Hockey 4 3 3
General use 3 2 2
Number of baseball fields
General use 2 2 2
Grogan Park (Little League) Fields 3 3 3
Number of softball fields
Reservable 7 7 5
Non-reservable (neighborhood park backstop)7 7 7
Number of full-size soccer fields 2 2 2
Number of skateboard parks 1 1 1
Community Center
Number of centers 1 1 1
Number of Indoor pickleball courts
Waterslide / swimming pool
Number of facilities 1 1 1
Utilities
Water system
Miles of water main (owned by city)90 93 93
Number of service connections 7,841 7,841 7,849
Number of fire hydrants 823 797 797
Sewer system
Miles of sanitary sewer 87 87 87
Number of service connections 7,855 7,855 7,863
Number of lift stations 7 7 7
Storm drainage system
Miles of storm sewer 77 65 65
Number of lift stations 1 1 1
Note: No capital asset indicators are available for the general government and community development functions.
Function
Fiscal Year
City of Crystal
Capital Asset Statistics By Function
Last Ten Fiscal Years
5.1
159
2019 2020 2021 2022 2023 2024 2025
1 1 1 1 1 1 1
88 91 91 91 91 91 90
261 261 261 261 261 261 261
26 26 26 26 26 26 26
19 19 19 19 19 19 19
7 6 6 6 3 3 3
0 0 6 6 14 8 8
3 4 4 4 4 4 4
2 4 2 2 2 3 3
2 2 2 2 2 2 2
3 3 3 3 3 3 3
5 5 5 5 5 4 4
7 4 0 0 0 0 0
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
6 6 6 6 6
1 1 1 1 1 1 1
93 93 93 93 64 88 88
7,856 8,010 8,010 8,010 8,270 8,274 8,284
859 798 798 798 779 781 783
87 87 87 87 87 87 87
7,863 8,129 8,129 8,129 8,895 8,896 8,898
7 7 7 7 7 7 7
65 66 66 66 64 64 64
1 1 1 1 1 1 1
Fiscal Year
5.1
City of Crystal
Hennepin County, Minnesota
Reports on Compliance with
Government Auditing Standards
and Legal Compliance
December 31, 2025
5.1
City of Crystal
Table of Contents
Report on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards 1
Schedule of Findings and Responses 3
Minnesota Legal Compliance 4
5.1
1
Report on Internal Control over Financial Reporting
and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Crystal
Crystal, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, Government Auditing Standards
the financial statements of the governmental activities, the business-type activities, each major
fund, and the aggregate remaining fund information of the City of Crystal, Minnesota as of and for
the year ended December 31, 2025, and the related notes to financial statements, which collectively
comprise the City's basic financial statements, and have issued our report thereon dated
May 28, 2026.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the City's
internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal
control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the City's financial statements will not be prevented, or detected and
corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of
deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies and therefore, material weaknesses or significant
deficiencies may exist that were not identified. Given these limitations, during our audit we did not
identify any deficiencies in internal control that we consider to be material weaknesses. We did
identify certain deficiencies in internal control, described in the accompanying Schedule of Findings
and Questioned Costs that we consider to be a significant deficiency as audit finding 2025-001.
5.1
2
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free
from material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts, and grant agreements, noncompliance with which could have a direct and
material effect on the financial statements. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the result of that testing, and not to provide an opinion on the effectiveness of the
City's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the City's internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Minneapolis, Minnesota
May 28, 2026
5.1
3
City of Crystal
Schedule of Findings and Questioned Costs
FINANCIAL STATEMENT FINDINGS
Audit Finding 2025-001
Criteria:
Internal control that supports the City's ability to initiate record, process, and report financial data
consistent with the assertions of management in the financial statements requires adequate
segregation of accounting duties.
Condition:
The City had a lack of segregation of accounting duties due to a limited number of office employees.
Context:
This finding impacts the internal control for all significant accounting functions.
Cause:
There are a limited number of office employees.
Effect or Potential Effect:
The lack of adequate segregation of accounting duties could adversely affect the City's ability to
initiate, record, process, and report financial data consistent with the assertions of management in
the financial statements.
Recommendation:
Continue to review the accounting system, including changes that may occur. Implement segregation
whenever practical.
Views of Responsible Officials:
The City is aware of the limited segregation of duties as a result of our limited number of staffing.
The City is committed to an environment with strong internal controls and is constantly evaluating
the system and implementation of compensating controls when available.
5.1
4
Minnesota Legal Compliance
Independent Auditor's Report
Honorable Mayor and Members
of the City Council
City of Crystal
Crystal, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States of
America, and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business-type activities, the discretely presented component units, each
major fund, and the aggregate remaining fund information of the City of Crystal, Minnesota as of and
for the year ended December 31, 2025, and the related notes to financial statements, which
collectively comprise the City's basic financial statements, and have issued our report thereon dated
May 28, 2026.
In connection with our audit, nothing came to our attention that caused us to believe that the City
failed to comply with the provisions of the contracting and bidding, deposits and investments,
conflicts of interest, public indebtedness, claims and disbursements, miscellaneous provisions, and
tax increment financing sections of the Minnesota Legal Compliance Audit Guide for Cities,
promulgated by the State Auditor pursuant to Minnesota Statute § 6.65, insofar as they relate to
accounting matters. However, our audit was not directed primarily toward obtaining knowledge of
such noncompliance. Accordingly, had we performed additional procedures, other matters may have
come to our attention regarding the City's noncompliance with the above referenced provisions,
insofar as they relate to accounting matters.
The purpose of this report is solely to describe the scope of our testing of compliance and the results
of that testing, and not to provide an opinion on compliance. Accordingly, this communication is not
suitable for any other purpose.
Minneapolis, Minnesota
May 28, 2026
5.1
COUNCIL STAFF REPORT
DATE: 5/27/2026
FROM: Christopher Jao, Transit Project Coordinator
TO: Mayor and City Council
City Manager Adam R. Bell
CC: Jesse Struve, Public Works Director
John Sutter, Community Development Director
RE: Consider a resolution regarding the authorization of the Cooperative Construction
Agreement and Subordinate Funding Agreements between METRO Blue Line Extension
and the City of Crystal
Background
Metropolitan Council is proposing to extend the existing METRO Blue Line light rail transit (LRT)
facility from Target Field station in Minneapolis through the cities of Robbinsdale, Crystal, and
Brooklyn Park to the vicinity of Highway 610 and Oak Grove Parkway. The extension would be
13.4 miles long and have 12 stations. Heavy construction would start in 2028, with the line
opening after 2030. To apply for federal funding, the Federal Transit Administration (FTA)
requires that key agreements be reached with corridor cities and independent agencies.
Crystal Segment
The Crystal segment spans 2 miles long with a station at Bass Lake Road. The LRT tracks would
be built in the median of Bottineau Blvd (commonly called County Road 81), which will be
reduced from six lanes to four to accommodate the new infrastructure.
A major interchange would be constructed at Bass Lake Road, allowing traffic on Bottineau Blvd.
to pass over via bridges without stopping. The Bass Lake Road station will be located at grade
between the bridges with pedestrian access provided from both the north (Bass Lake Road) and
the south (dedicated path passing under the bridges). Additionally, a part and ride lot will be
constructed on the west side of Bottineau Blvd., south of the existing telecom tower.
Anticipated property impacts include three total acquisitions: Cities Auto (5630 Lakeland), the
Schrader office building (5501 Lakeland), and U-Haul (5465 Lakeland). Regarding traffic, the only
major access change will be southbound Elmhurst Avenue, which will be limited to right turns at
Bass Lake Road. All other access movements will remain in approximately their existing locations
5.2
Contractual Agreements
Minnesota Statutes 473.3994 requires the Metropolitan Council and the City to enter into
Cooperative agreements to exercise their respective authorities in support of the project. The
Cooperative Construction Agreement defines the roles, responsibilities, and obligations for the
construction phase. Following the City Council’s direction on May 19, staff directed the inclusion
of the Elmhurst Avenue RRFB and subsequent crosswalk lighting into the formal contract
exhibits. This ensures the safety enhancements are a binding project requirement that cannot
be removed from the project without a formal contract amendment.
The Subordinate Funding Agreement authorizes the design and associated design fees for “local
work” or city-funded work that will be included as part of the project. Below is a list of the locally
funded improvements. Attachment H & I define these in more detail.
A. Sanitary Improvements between Wilshire Blvd. and Bass Lake Road
B. Watermain Improvements along Lakeland Ave N (Near the Airport)
C. Watermain Lining on Bass Lake Road (W of Bottineau Blvd.)
D. Median Irrigation on Bass Lake Road
While color-changing lighting was originally explored for this SFA, both parties have agreed to
move this item to a future, standalone agreement. This will allow City staff additional time to
fully vet the specific equipment and operations and maintenance (O&M) details. Staff will only
bring a separate lighting SFA to the Council for consideration once a complete analysis is
finalized.
Requested City Council Action
Drafted copies of the Cooperative Construction Agreement, the Subordinate Funding
Agreement, and their associated exhibits are attached. City Staff have exhaustively reviewed the
contract in detail and extensively negotiated with the Project, including 7 revisions of the CCA,
and ensured utilities and O&M meet the long-term infrastructure and financial interests of the
City.
City staff therefore recommend that the City Council authorize the City Manager to execute the
Cooperative Construction Agreement and Subordinate Funding Agreement.
Attachments
E. Draft Cooperative Construction Agreement (CCA)
F. Draft (CCA Exhibits)
G. Draft Subordinate Funding Agreement (SFA)
H. Draft Subordinate Funding Exhibits
5.2
CITY OF CRYSTAL
MINNESOTA
RESOLUTION NO. 2026 – ___
RESOLUTION RECOMMENDING AUTHORIZATION OF
BLUE LINE EXTENSION AGREEMENTS
WHEREAS, the Metropolitan Council, an agency of the State of Minnesota, is proposing to
build the METRO Blue Line Extension (the “Project”), light rail transit infrastructure, through the
City of Crystal (the “City”); and
WHEREAS, the Project has now reached the 90% Design phase, requiring the execution of a
Cooperative Construction Agreement (CCA) to define construction responsibilities and a
Subordinate Funding Agreement (SFA) to manage the design and construction of local municipal
infrastructure; and
WHEREAS, the City Staff finds that execution of these agreements is in the interest of the City,
provided that the technical protections and financial safeguards identified by City Staff are fully
incorporated into the final document; and
WHEREAS, the City Council has identified the inclusion of a Rectangular Rapid Flashing Beacon
(RRFB) at the Elmhurst Avenue pedestrian crossing as a critical safety requirement to mitigate
corridor access changes; and
WHEREAS, City Staff further identified that the RRFB crossing at Elmhurst should be well lit to
preserve pedestrian safety at all hours of the day; and
WHEREAS, those discussions have yielded certain commitments from the Project or Hennepin
County, as applicable
WHEREAS, this authorization is contingent upon the Project’s written commitment to resolve the
technical items identified by the City’s letter on April 28, 2026, to the satisfaction of the City
Engineer, Community Development Director, and the Transit Project Coordinator.
NOW, THEREFORE, BE IT RESOLVED, that the City Council elects to authorize the City Manager to
execute the Cooperative Construction Agreement (CCA) and the Subordinate Funding Agreement
(SFA) with the Metropolitan Council and Hennepin County; and
BE IT FURTHER RESOLVED that the City Council approval to authorize the signature of the named
agreements is based on commitments made by the Project or Hennepin County, as follows:
1. The inclusion of the Elmhurst Avenue RRFB into the formal exhibits of the Cooperative
Construction Agreement (CCA) as a project-funded improvement.
2. This authorization is contingent upon the Project’s written commitment to resolve the
5.2
technical items identified by the City’s letter on April 28, 2026, to the satisfaction of the City
Engineer, Community Development Director, and the Transit Project Coordinator, including
but not limited to:
3.Finalizing the SFA to ensure all local work is appropriately funded and designed to the City
standards
BE IT FURTHER RESOLVED that this resolution does not preclude the City from taking future
actions within its authority to ensure the Project is built and maintained in a way that protects
Crystal’s municipal infrastructure and quality of life.
Adopted by the Crystal City Council this ___ day of __________________, 2026.
______________________________
Julie Deshler,
Mayor
ATTEST:
_______________________________
Christina Serres,
City Clerk
5.2
Council: 24I047
City: Crystal
COOPERATIVE CONSTRUCTION AGREEMENT
THIS COOPERATIVE CONSTRUCTION AGREEMENT (Agreement) is made and
entered into by and between the Metropolitan Council, a public corporation and political
subdivision of the State of Minnesota (“Council”), and the City of Crystal, a municipal corporation
under the laws of the State of Minnesota (“City”), individually “Party” and collectively “Parties”.
RECITALS
1.The Council plans to construct the METRO Blue Line Light Rail Extension Project,
an approximately 13.4-mile extension of the METRO Blue Line which will operate from
downtown Minneapolis through the cities of Robbinsdale, Crystal, Minneapolis, and Brooklyn
Park (“the Council Project”).
2.As part of the Council Project, certain infrastructure, such as sidewalks, roadways,
and utilities, will be improved in the corporate boundaries of the City (“the Project Funded
Improvements”).
3.The City has requested that certain local improvements be added to the Council
Project to achieve efficiency and minimize community impacts (“the Locally Funded
Improvements”).
4.The Project Funded Improvements and Locally Funded Improvements are
collectively referred to as “City Improvements.” The Council Project and City Improvements are
collectively referred to as the “Combined Project.”
5.The City Improvements identified in Exhibit A, which may be modified as set forth
herein, will be constructed with the Council Project and will be owned and maintained according
to this Agreement.
6. Under Minnesota statutory law and administrative rule, including Minn. Stat. §
237.163 and Minn. R. 7819.0050, et seq., the City has rights-of-way management authority and
has adopted a right-of-way management ordinance, Crystal City Code Chapter VIII Public Right-
of-ways, Section 800-Public Right-Of-Ways et seq. In furtherance of the Project, if requested by
the Council, the City will exercise its rights-of-way management authority.
7.The Parties entered into a Master Funding Agreement Council Contract No. 18I010
to provide a mechanism for the transfer of funds from the Council to the City for activities
undertaken by the City for the Combined Project, and for the transfer of City funds to the Council
for the Locally Funded Improvements.
8.The Council and City intend to enter into (a) separate Subordinate Funding
Agreement(s) (“SFA”) to address the cost and scope of the Locally Funded Improvements and to
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reimburse the City for certain obligations set forth in this Agreement.
9. The Council and City desire to define the rights and responsibilities of the Parties
with respect to the construction of the Combined Project.
AGREEMENT
ARTICLE 1. PURPOSE
The purpose of this Agreement is to establish the terms and conditions under which the Council
and the City will cooperate in the design, construction, and implementation of the Combined
Project. This Agreement outlines the respective roles, responsibilities, and obligations of each
Party to ensure the successful and coordinated delivery of the Combined Project in a timely, cost-
effective, and efficient manner. The Combined Project may include design review, permitting,
utility coordination, construction management, inspection, and other activities.
ARTICLE 2. SUBORDINATE FUNDING AGREEMENTS
2.01 Transfer to Funds from the Council to the City. The Council will transfer funds to
the City for the Combined Project activities performed by the City according to SFAs which will
state the specific purpose for the funds and the City’s responsibility with respect to those funds.
Reimbursable activities performed by the City include, but are not limited to, staff support, utility
locating, surveying and development of as-built plans, and other construction activities which can
only be performed by City staff.
2.02 Transfer of Funds from the City to the Council. The City will transfer funds to the
Council for Locally Funded Improvements according to SFAs which will state specific purpose
for the funds, the Council’s responsibility with respect to those funds, and establish who will own
any constructed or remaining assets upon completion of the work. SFAs for Locally Funded
Improvements will be executed prior to the award of the construction contract for the Combined
Project. Subsequent City requests for Locally Funded Improvements or modifications to City
infrastructure will be addressed through construction Change Order Subordinate Funding
Agreement (“Change Order SFA”) or other change orders.
2.03 Change Order SFA. Prior to the start of construction, the City will execute a Change
Order SFA”) to address any change in scope of the Combined Project requested by the City that
results in an increased cost. The Change Order SFA will authorize designated City staff to review
and approve individual change order up to the stated dollar thresholds.
2.04 Other Change Orders. City-requested change orders exceeding the authorized
dollar limits in the executed Change Order SFA will need a new SFA or an amendment to the
associated SFA. The City is responsible for all costs associated with its requested changes and will
provide timely funding and written authorization to avoid delays or disruption to the Combined
Project.
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ARTICLE 3. EASEMENTS, PERMITS, AND ACCESS
3.01 Property Required for Locally Funded Improvements. Prior to the Council’s
construction solicitation, the City will acquire, at its own cost, all property for Locally Funded
Improvements. The Council will not acquire or fund any property interest on the City’s behalf for
Locally Funded Improvements and is not obligated to include the Locally Funded Improvements
in the construction solicitation if the necessary property interest is not acquired prior to issuance
of the bid.
3.02 Permits Required for Locally Funded Improvements. The City is solely responsible,
at its own cost, for obtaining all permits, approvals, and licenses required for the construction,
reconstruction, or installation of Locally Funded Improvements. This includes, but is not limited
to, grading permits, utility permits, stormwater permits, right-of-way use permits, and any other
local, state, or federal authorizations necessary to complete the Locally Funded Improvements.
The City will obtain such permits in a timely manner to avoid delay to the overall Combined
Project schedule and will ensure that all work performed under such permits for the Locally
Funded Improvements complies with applicable laws, regulations, and permit conditions. The City
will provide copies of all issued permits to the Council upon request.
The Council will not fund or acquire any permits on the City’s behalf for Locally Funded
Improvements and is not obligated to include the Locally Funded Improvements in the
construction solicitation if the permits are not issued prior to issuance of the bid.
3.03 Limited Right to Occupy. The Council and the City each grant the other, along with
their respective contractors, consultants, and agents, a limited, non-exclusive right to enter and
occupy portions of property owned or controlled by the granting Party as reasonably necessary to
perform construction, inspection, utility coordination, or related activities associated with the
Combined Project.
This limited right to occupy is temporary in nature, conveys no property interest or easement, and
will be exercised in a manner that does not unreasonably interfere with the granting Party’s
operations, facilities, or ongoing activities. Each Party will ensure its personnel and contractors
comply with all applicable safety protocols, site-specific requirements, and operational procedures
established by the property-owning Party.
Each Party is responsible for restoring any portion of the other Party’s property that it disturbs or
damages to a condition reasonably acceptable to the property-owning Party. Restoration will
comply with the standards set forth in City’s right-of-way restoration policies and specifications,
as may be updated from time to time, or as otherwise agreed in writing. Upon completion of its
activities, the occupying Party will promptly vacate the property and remove any materials,
equipment, or debris unless otherwise agreed in writing.
Nothing in this section limits either Party’s right to suspend or restrict access in the event of an
emergency, safety concern, or conflict with ongoing operations, provided that reasonable notice is
given where practicable.
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3.04 Right-of-way Management Powers. The City will exercise and utilize its right-of-
way management powers, authorities, ordinances, and policies in furtherance of the Combined
Project. This includes, but is not limited to, issuing permits, regulating access, and coordinating
utility work. Such coordination includes notifying and requiring permitted utilities and
unpermitted encroachments located in City right of way to relocate as necessary to avoid conflict
with or to accommodate the design, construction, operation, or maintenance of the Combined
Project. The City will further enforce restoration standards and manage public use of the right-of-
way as necessary to support the timely and coordinated implementation of the Combined Project.
The City will exercise its right-of-way management powers over City rights-of-way necessary for
the construction of the Project. This includes but is not limited to those powers pertaining to the
relocation of utilities within the City rights-of-way or utility easements. The City agrees to
promptly require private utilities to relocate from City rights-of-way or city utility easements, if
required for the Project. The Council agrees to coordinate the relocation process with the private
utilities and agrees to work with the City to facilitate any relocation. By exercising its right-of-way
management powers on behalf of the Project, the City is not agreeing to assume financial
responsibility for the relocation costs.
The City agrees to administer its right-of-way authority in a manner that facilitates Combined
Project delivery, minimizes conflicts, and supports the mutual objectives of the Parties consistent
with this provision and Section 3.06. Nothing in this Agreement will be construed to limit or impair
the City’s lawful exercise of its right-of-way management powers, provided that such authority is
exercised consistently with the goals and commitments set forth in this Agreement. Nothing in this
Agreement will be construed as creating a joint powers agreement under Minn. Stat. § 471.59 or
any similar legal structure.
3.05 Commissioner’s Orders. The Parties acknowledge that certain roadways
constructed or reconstructed as part of the Combined Project may be taken under the jurisdiction
of the Minnesota Commissioner of Transportation through Commissioner’s Orders in accordance
with applicable state law. The City agrees that, upon opening of the roadways under City’s
jurisdiction to public use and prior to the termination or rescission of any applicable
Commissioner’s Orders, the City will continue to perform or enforce routine maintenance of
impacted City streets and sidewalks, including but not limited to snow and ice removal, street
sweeping, pothole patching, and signage, to ensure safe and continuous use by the traveling public.
This Agreement may be modified or superseded by other agreements, including but not limited to
the forthcoming operations and maintenance agreement, which may include provisions that allow
for exceptions. Any such modifications or supersession must be documented and agreed upon by
all parties to be enforceable.
3.06 Utility Relocation. The Parties acknowledge that utility facilities located within the
Combined Project area may require protection, adjustment, or relocation to accommodate the
construction and operation of the Combined Project. The Council will coordinate with the City
during design and construction to identify potential public utility conflicts and will incorporate
necessary relocations into the Combined Project.
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Each Party agrees to cooperate in good faith to minimize delays and conflicts associated with
utility relocation and to share relevant plans, schedules, and field data to support effective
coordination. If relocation delays are anticipated, the responsible Party will promptly notify the
other in writing and propose mitigation measures.
3.07 Right-of-way Transfer to the City. Upon completion of construction and in
accordance with the terms of this Agreement, the Council will transfer to the City jurisdiction or
ownership of any portion of the Combined Project right-of-way intended for City operation and
maintenance, as identified in the final plans or as otherwise agreed in writing by the Parties. Any
such transfer will be conducted in compliance with all applicable Federal Transit Administration
(“FTA”) requirements, including but not limited to real property disposition and continuing control
obligations under 2 C.F.R. Part 200 and FTA Circular 5010.1F.
The City agrees to accept such right-of-way subject to any conditions or restrictions required by
the FTA, and to use, operate, and maintain the transferred right-of-way in a manner consistent with
the purposes for which federal funds were used. The Council will coordinate with the FTA, as
necessary, to secure any required approvals or documentation for the transfer.
The Parties agree to cooperate in good faith to complete any documentation required to effectuate
the transfer, including deeds, jurisdictional transfer agreements, and maintenance commitments,
and to ensure continued compliance with all applicable federal, state, and local requirements.
ARTICLE 4. PROCEDURE FOR ACCEPTANCE OF BIDS
4.01 Council Responsibility for Bidding. The Council will have sole responsibility for
conducting the bidding process for the Combined Project, including but not limited to, preparing
bid documents, advertising for bids, responding to bidder inquiries, evaluating bid submissions,
and awarding the contract(s). The Council also has sole discretion to accept or reject bids,
provided such decisions are made according to all applicable laws, regulations, and procurement
policies. The Council agrees to keep the City reasonably informed throughout the bidding process
and will provide the City with copies of the final bid documents and the selected bid prior to
contract execution.
4.02 Subordinate Funding Agreement Requirement. The parties agree to enter into a
SFA for each Locally Funded Improvement prior to the Council’s construction solicitation. Each
SFA will include funding for the estimated cost of the applicable Locally Funded Improvement,
plus a 10% contingency to account for potential change orders or other unforeseen costs.
4.03 City Review and Right to Accept or Reject Locally Funded Improvements Bids.
The Parties acknowledge that the not-to-exceed amount in the SFA is an estimate and is subject
to change based on the unit prices set forth in the contract with the successful bidder, and the final
quantities as determined by the Council's Authorized Representative.
If the successful bidder’s price for the Locally Funded Improvements is 120% or less of the not-
to-exceed amount in the SFA, the bid will be deemed accepted by the City and will be incorporated
in the Combined Project. The budget exhibit to the SFA may be revised to reflect
6
the unit prices in the successful bid, and the final quantities as determined by the Council’s
designated representative, plus a 10% contingency. Such revisions will be completed no later than
30 days prior to contract award, in accordance with the process for exhibit revisions set forth in
the SFA.
If the bid exceeds 120% of the SFA not-to-exceed amount, the Council will provide the City with
the bid tabulations and the City will have 10 business days from receipt to provide notice of
acceptance or rejection of the Locally Funded Improvement bid(s). Such notice shall include the
date by which the City must respond. If the City does not respond within this period, acceptance
is deemed granted.
For all approved Locally Funded Improvements, the Parties will amend the applicable SFAs to
increase the SFA’s not-to-exceed amount reflecting the unit prices in the successful bid, and the
final quantities as determined by the Council’s Authorized Representative, plus a 10%
contingency no later than 30 days prior to contract award.
4.04 Descope and Cost Responsibility upon Rejection. If the City rejects the bid(s) for
the Locally Funded Improvements, the Council may proceed with awarding the contract
excluding the portion of the work rejected by the City. In such event, the City is responsible for
all design, engineering, and administrative costs incurred by the Council in connection with the
removal (descope) of the Locally Funded Improvements from the Combined Project. These costs
will be based on the estimate prepared by the Council’s Advanced Design Consultant and will
include an administrative fee equal to 3% of the estimated amount. The City agrees to enter into
an SFA with the Council to reimburse such costs within 30 calendar days of receiving a notice of
the City’s rejection of the Locally Funded Improvement bid(s).
If the City fails to execute the descope SFA within the required timeframe, the Parties will meet
and confer in good faith within ten 10 business days to resolve the issue. If the matter remains
unresolved, either Party may initiate dispute resolution as set forth in Article 14 of this Agreement.
4.05 Non-Award of Combined Project. In the event the Council elects not to award the
Combined Project for any reason, the Council will consult with the City regarding the potential
for rebidding the Combined Project. If the Council proceeds with a rebid, the City is responsible
for the cost of any redesign, re-engineering, or modification to the Locally Funded Improvements
portion of the Combined Project required in connection with the rebid. Such costs will be
documented in an SFA executed prior to the commencement of any redesign work.
4.06 Termination Upon Non-Award of Contract. If the Council elects not to award a
construction contract for the Combined Project, this Agreement will terminate without further
obligation or liability between the Parties. However, such termination does not relieve either Party
of its financial obligations under any executed SFAs. The City remains responsible for its share
of design costs incurred for Locally Funded Improvements, and the Council remains responsible
for reimbursing the City for any eligible costs incurred according to executed SFAs.
ARTICLE 5. CONSTRUCTION AND CONTRACT ADMINISTRATION
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5.01 Construction Administration. Except as otherwise set forth in this Agreement, the
Council will perform, direct, and supervise all construction, contract administration and inspection
it deems necessary or appropriate for the Combined Project. Where such work involves City
infrastructure, the Council will ensure that the City has had an opportunity to inspect the work
according to Article 10 of this Agreement. All work will be performed by the Council or the
Council’s Contractors, as directed by the Council, according to the Contract Documents for the
Combined Project.
5.02 Contract Documents. The Contract Documents will be maintained and made
available for review at the METRO BLE Project Office, located at 6465 Wayzata Boulevard, St.
Louis Park, Minnesota during construction. After construction, the Contract Documents will be
retained at the Metropolitan Council offices located at 390 Robert Street North, St. Paul,
Minnesota, or at such other location as the Council may designate and advise the City from time
to time.
For the purposes of this Agreement, “Contract Documents” means the complete set of documents
governing the procurement and performance of construction work for the Combined Project,
including, but not limited to, the invitation for bids, instructions to bidders, bid forms, general and
special provisions, technical specifications, drawings and plans, addenda, executed construction
contracts, approved change orders, work orders, and any other documents incorporated by
reference into the construction contract(s) awarded by the Council.
5.03 Council’s Authorized Representative. The Council will assign a representative
(“Council’s Authorized Representative”), reflected in Section 15.13, to serve as the main point of
contact for implementing this Agreement. This person is responsible for coordinating with the
City, overseeing design and construction, reviewing submittals, managing contracts, and carrying
out other Council obligations related to the Combined Project.
The Council’s Authorized Representative is also responsible for sending notices, coordinating
reviews and approvals, keeping internal Council teams informed, and helping resolve issues that
arise during the Combined Project. The Council may change its representative by providing notice
to the City.
5.04 City’s Authorized Representative. The City will assign a representative (“City’s
Authorized Representative”), reflected in Section 15.13, to serve as the main point of contact for
the City’s responsibilities. This person is responsible for coordinating with the Council, responding
to submittals, participating in inspections, approving change orders affecting City infrastructure,
and carrying out other City obligations related to City infrastructure and the Combined Project.
The City’s Authorized Representative will attend regular Combined Project meetings and
other meetings as reasonably requested by the Council and ensure City staff are available to
support construction observation, inspections, and other duties under this Agreement or any
executed SFAs.
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The City’s Authorized Representative is also responsible for sharing notices, keeping
internal City departments informed, and supporting timely decisions. The City may change its
representative by providing notice to the Council. City staff time dedicated to the Combined
Project is reimbursable, subject to the terms and funding limits of any applicable SFA between the
Parties.
5.05 Field Conflicts and Emergency Conditions. The Council is responsible for
coordinating the resolution of field conflicts involving City infrastructure during construction,
including directing the contractor to implement necessary modifications. The Council will
promptly notify the City’s Authorized Representative of any such conflicts and consult with the
City in good faith to determine an appropriate solution. The contractor will not proceed with any
modifications to City infrastructure without the Council’s direction and, where applicable, the
City’s prior written approval, including but not limited to Sections 2.03, 6.02, and 6.03.
Despite the provisions of Article 6, and in the event of an emergency or latent condition that
requires immediate action to protect public safety or prevent damage to property, the Council may
direct the contractor to take necessary temporary measures without prior City approval. The
Council will notify the City’s Authorized Representative as soon as practicable and consult with
the City regarding any permanent modifications or follow-up actions required. All such actions
will be documented in writing and included in the Combined Project record.
ARTICLE 6. MODIFICATIONS TO CONSTRUCTION DOCUMENTS
6.01 Council Authority and City Review. The Council has authority to modify the
Contract Documents for the Combined Project; however, the City has the right to review and
provide comments on any proposed modifications that affect City Improvements. The Council will
provide notice to the City’s Authorized Representative of such proposed modifications. The City
has 7 business days from receipt of the notice to provide written response comments. The Council
will consider the City’s comments in good faith and will not implement modifications affecting
City Improvements without such input. If the City does not respond within the specified timeframe,
the Council may determine how to proceed in its discretion, consistent with the overall goals of
the Combined Project. For changes arising from field conflicts or emergency conditions during
construction, refer also to Section 5.05 of this Agreement regarding resolution procedures and the
applicability of City approval.
6.02 Approval Required for Locally Funded Improvements. The Council will not
approve any changes to Locally Funded Improvements without the prior written approval of the
City’s Authorized Representative, which will not be unreasonably withheld or delay. Any change
that results in additional cost impacts to the Locally Funded Improvements require the execution
of an SFA or work order in accordance with Sections 2.03 and 2.04 of this Agreement.
6.03 Timing for City Review and Effect of Non-Approval. The Council will provide
notice to the City’s Authorized Representative when approval is required for a proposed change to
Locally Funded Improvements. The City will respond in writing within 7 business days of
receiving such notice. If the City does not provide written approval or an objection within that
9
timeframe, the Council may deem the change disapproved and proceed without including the
proposed modification in the Combined Project scope.
ARTICLE 7. SURVEYING AND UTILITY LOCATING
7.01 Surveying Responsibilities. The Parties agree that the Council will require its
contractor to survey and document all City Improvements constructed or installed as part of the
Combined Project. This includes providing accurate as-built drawings, horizontal and vertical
location data, and other survey deliverables as applicable. As-built deliverables will be provided
to the Parties in both PDF and digital CAD or GIS-compatible file formats, including DWG and
shapefiles, as applicable, unless otherwise agreed in writing by the Parties.
7.02 Locating Services. The City shall be responsible for locating all City-owned utilities
existing as of the commencement of construction for the Combined Project. Upon notice
following commencement of construction, the Council, or its contractor, shall assume
responsibility for locating all new or replaced utilities installed as part of the Combined Project
during construction and shall continue such responsibility until 15 business days after the City’s
formal acceptance of complete as-built survey data necessary for the City to perform ongoing
utility locating services, which acceptance shall be a prerequisite to transfer of responsibility.
Thereafter, responsibility for locating all City-owned utilities shall transfer to the City, which
shall coordinate in a timely manner with Gopher State One Call and maintain accurate records of
such utilities, providing them to the Council upon request.
7.03 Liability for Errors or Omissions. The City is solely responsible for any errors,
omissions, or inaccuracies in the utility location markings it provides pursuant to this Article 7.
The City will, at its sole expense, correct any such errors or omissions and is liable for any costs
or damages directly resulting from its failure to accurately locate its infrastructure.
7.04 Compliance with Standards. All surveying and utility locating activities conducted
by the City will comply with applicable laws, regulations, and recognized industry standards and
will be performed in a manner that does not interfere with or delay the Combined Project.
ARTICLE 8. MAINTENANCE OF TRAFFIC
8.01 MOT Development and Cooperation. Control of traffic on City roadways shall
remain subject to coordination during the development of traffic control parameters in the plans
and specifications, and approval from the City. Such approval will not be unreasonably delayed
or withheld. The Council will require its construction contractor(s) to prepare Maintenance of
Traffic (MOT) plans for any work that impacts public rights-of-way within the City’s jurisdiction.
The Council and the City will cooperate in the review of MOT plans to ensure the safe and effective
movement of the traveling public and to minimize disruptions to local transportation systems.
8.02 Applicable Standards and Submittal Process. All MOT plans will conform to
applicable standards and requirements, including the Minnesota Manual on Uniform Traffic
Control Devices (MN MUTCD). MOT plans will be submitted to the Council for initial review,
and the Council will provide copies to the City for concurrent review and comment.
8.03 City Review and Local Considerations. Final approval of MOT plans are the
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responsibility of the Council, in coordination with the applicable road authority. The Council will
notify the City once MOT plans are approved and prior to their implementation.
8.04 Field Inspection and Corrective Action. The Council and the City may conduct field
inspections of MOT installations. If any traffic control measures are determined to be unsafe or
inconsistent with the approved plan, the City will notify the Council of the required corrective
action. The Council will ensure the contractor promptly implements the necessary corrections.
ARTICLE 9. WORK HOURS
9.01 Standard Work Hours. The standard construction schedule for the Project will be
based on a 7-day workweek, Monday through Sunday, between 7:00 AM and 9:00 PM on
weekdays and between 8:00 AM and 8:00 PM on weekend days or holidays (“Standard Work
Hours”).
9.02 Requests for Special Work Hours. If construction activities require work outside of
Standard Work Hours, including evenings, weekends, or holidays, the City will review and, as
appropriate, provide notice of the approval for such special work hours upon request (“Special
Work Hours”). The City will coordinate promptly with the Council and the Council’s
contractor(s) to evaluate and authorize these requests, provided the extended hours are necessary
to maintain the Combined Project schedule, reduce traffic or community impacts, or address safety
or emergency conditions.
9.03 Timely Review and Reasonableness. The City will treat the Special Work Hour
requests from the Council and its contractors no more restrictively than it treats similar requests from other
public agencies. The City may, at its discretion, give special consideration to requests from the Council where
such consideration supports the timely, efficient, and coordinated delivery of the Combined Project. Any
conditions, limitations, or restrictions imposed on Special Work Hours will be clearly stated in writing at the
time of approval.
9.04 Suspension or Revocation of Approvals. The City may suspend or revoke
previously granted Special Work Hours authorizations if construction is performed in a manner
that creates an unreasonable, in the sole discretion of the City, disturbance, violates applicable
laws or permit conditions, or poses a threat to public safety. The City will notify the Council of
any such revocation as soon as reasonably practicable.
ARTICLE 10. INSPECTION, INITIAL ACCEPTANCE, CERTIFICATE OF
COMPLETION, AND FINAL COMPLETION
10.01 Inspection. The Council will provide the City with an opportunity to participate in
the ongoing inspections of work involving infrastructure to be owned, operated, or maintained by
the City. The City may attend and such inspections and raise concerns regarding conformance with
applicable standards, plans, or specifications. The Council will maintain records of all inspections
and make these records available to the City upon request.
10.02 Initial Acceptance. Upon the Council’s determination that construction of a project
element or construction segment of the City Improvements is suitable for its intended use, the
Council will require a joint inspection with the City. The Council will prepare a punch list of items
11
requiring correction or completion. Initial Acceptance by the City will occur once the punch list
items have been addressed to the City’s reasonable satisfaction and the infrastructure is suitable for
its intended use; however, the City can place utilities, roadways, and trails into service even if
certain non-critical punch list items remain open, provided such items do not materially impair the
safe and functional use of the infrastructure.
If the City fails to provide notice of Initial Acceptance, or a written explanation of any remaining
concerns, within 30 calendar days of receiving notice from the Council that punch list items have
been completed, the work will be deemed initially accepted by the City.
10.03 Certificate of Completion. Following Initial Acceptance, the Council will issue a
Certificate of Completion for the applicable work. The Certificate will serve as confirmation that
construction has been completed in accordance with the approved plans and specifications, subject
to final acceptance and any applicable warranties. A copy of the Certificate will be provided to the
City.
10.04 Final Acceptance. The Council will notify the City when all conditions for Final
Acceptance have been met. If the City does not provide notice of Final Acceptance or a written
statement of outstanding issues within 15 business days of receiving Council’s notice, the work will
be deemed finally accepted by the City.
ARTICLE 11. MAINTENANCE
11.01 Maintenance During Construction. The Council, including through its contractors,
will be responsible for maintaining the Combined Project work site and any newly constructed
infrastructure during the construction period until Initial Acceptance of City Improvements. This
includes temporary repairs, site cleanup, erosion and sediment control, traffic control, and
temporary restoration measures as required for public safety and Combined Project continuity.
11.02 Maintenance After Initial Acceptance. Following Initial Acceptance or placement
of utilities, roadways, and trails into service in accordance with section 10.02, the City will assume
responsibility for routine maintenance of City Improvements that will be owned or operated by the
City, as identified in Exhibit A or otherwise solely used by and for the benefit of the City, unless
otherwise agreed in writing. Despite this transfer of routine maintenance responsibilities, the
Council remains responsible for coordinating and completing any corrective work covered under
the construction contractor’s warranty.
11.03 Final Transfer of Maintenance Responsibilities. Upon Final Acceptance and the
expiration of all applicable warranty periods (see Section 12.01), the City will assume full
responsibility for all remaining maintenance obligations associated with City-owned
infrastructure. The Council will ensure that all warranty-related repairs have been completed to the
City’s reasonable satisfaction prior to Final Acceptance.
11.04 Maintenance Access Procedures. The City, including its employees, agents,
contractors, and invitees, will have access to Council property as necessary to operate, maintain,
and repair City infrastructure located on or within Council property. For any maintenance or repair
work within 12 feet of the nearest track centerline or 20 feet of the nearest overhead catenary
system wire (“LRT Work Zone”), the City will:
12
a. The City will follow the procedures below based on the timing of the work:
i. prior to Revenue Service: Contact the Council’s Authorized Representative;
and
ii. after Revenue Service: Contact the Metro Transit Rail Control Center at 612-
341-5710.
b. Ensure all personnel performing work within the LRT Work Zone complete any
required safety training established by the Council or Metro Transit.
11.05 Emergency Access to the LRT Work Zone. If the City requires immediate access
to the LRT Work Zone to address an emergency condition that poses a clear and immediate risk
of injury, death, or property damage (“Emergency Work”), the City will notify the appropriate
contact as soon as practicable:
a. Prior to Revenue Service: Contact the Council’s Authorized Representative.
b. After Revenue Service: Contact the Metro Transit Rail Control Center at 612-341-
5710.
11.06 Future Operations and Maintenance Agreement. The Parties acknowledge and
agree that they intend to enter into a separate, mutual Operations and Maintenance Agreement
(“OMA”) to define the ongoing responsibilities of both Parties for the operation, maintenance, and
coordination of infrastructure associated with the Combined Project following the term of this
Agreement. The OMA will align with the maintenance obligations established herein and be
consistent with the operational, maintenance, and safety standards established for the overall Metro
Transit light rail transit (LRT) system. The OMA will provide a coordinated framework for the
long-term performance of maintenance activities by both Parties for infrastructure located on
Council property, City property, or shared areas affected by the Combined Project.
ARTICLE 12. CORRECTIVE WORK AND WARRANTY CLAIMS
12.01 Warranty Coverage. The Council will ensure that all work performed is covered
by warranty obligations consistent with the Contract Documents. Unless otherwise specified, a
minimum one-year warranty period will apply to all labor, materials, equipment, and
workmanship, beginning on the date of the Certificate of Completion for each discrete portion of
the work.
12.02 Council Responsibility for Warranty Claims. The Council is responsible for
managing and administering all warranty claims related to the Combined Project in accordance
with the construction contract documents. This includes coordinating with contractors to address
and complete any required corrective work during the warranty period.
12.03 Notification by the City. If the City becomes aware of a defect or condition in the
City Improvements that may be subject to warranty, it will provide notice to the Council’s
Authorized Representative as soon as reasonably practicable.
12.04 Coordination with the City. For warranty-related corrective work involving City
Improvements or infrastructure to be maintained by the City, the Council will coordinate with the
13
City prior to initiating the repair. The City has the right to observe this work and to review
completion for conformance with applicable standards.
12.05 Contractor Obligation to Correct. The Council is responsible for requiring the
contractor to correct, at the contractor’s sole expense and within a reasonable period of time, any
defects or deficiencies covered under the warranty. The Council will take all necessary actions to
enforce the contractor’s warranty obligations and ensure that all corrective work is completed in a
timely and satisfactory manner, in accordance with the construction contract documents.
12.06 City Review Prior to Final Acceptance. Subject to the provisions of Section 10.04,
the Council will ensure all warranty-related repairs to City Improvements have been completed to
the City’s reasonable satisfaction prior to Final Acceptance, and the City will provide notice to the
Council whether this work has been accepted.
ARTICLE 13. LIABILITY
13.01 Mutual Responsibility and Liability. To the extent authorized by law each party is
responsible only for its own acts and the results of its acts. Each Party’s liability is governed by
the provisions of Minnesota Statutes, Chapter 466. For purposes of determining total liability of
damages, the parties will be considered a single governmental unit pursuant to Minn. State. 471.59,
subd. 1a (b) and the total liability of the parties shall not exceed the limits on governmental liability
for a single governmental unit as specified in Minn. Stat. 466.04.
13.02 Insurance and Liability Protections. The Parties each warrant that they have an
insurance or self-insurance program with minimum coverage consistent with the liability limits in
Minnesota Statutes, Ch. 466. Nothing in this Agreement will be construed as a waiver of any tort
liability limitations conferred on either Party by Minn. Stat § 466.01, et seq., or other liability
limitations or immunities conferred on them by state or federal law.
13.03 Contractor Risk Management Provisions. The Council will ensure that the
construction contract for the Combined Project includes provisions requiring the contractor to:
a. defend, indemnify, and hold harmless the City, its officers, agents, and employees
from any claims, suits, demands, damages, judgments, costs, interest, and expenses
(including reasonable attorney’s fees, witness fees, and disbursements) arising from
the acts or omissions of the contractor, its officers, employees, agents, or
subcontractors;
b. provide and maintain insurance coverage and name the City as an additional insured;
and
c. act as an independent contractor with respect to the City infrastructure and related
work.
This indemnity obligation is limited as required by Minn Stat § 337.02, and does not apply to the
extent any injury or damage is attributable to the negligence or other wrongful act or omission of
the City.
14
ARTICLE 14. DISPUTE RESOLUTION
14.01 Obligation to Use Dispute Resolution Process. The Parties agree to use the dispute
resolution process set forth in this section to resolve any dispute, claim, or controversy before
pursuing any legal or equitable remedies, including litigation or termination of this Agreement.
The Parties will use their best efforts to informally resolve any and all disputes.
14.02 Mediation Requirement Prior to Legal Action. In the event the Parties are unable to
resolve a dispute concerning the interpretation of their respective rights or obligations, the Parties
will participate in good faith in non-binding mediation prior to initiating any other form of dispute
resolution, including legal action.
Mediation will be conducted according to the Minnesota Civil Mediation Act, as amended
(currently codified at Minn. Stat. §§ 572.31–572.40), and will occur within a reasonable time after
either Party provides notice requesting mediation. The Parties agree to complete this mediation
process in good faith before pursuing any other legal process or remedy.
14.03 Designated Representatives. The Parties designate the following individuals as
their dispute resolution representatives, who may be replaced by notice to the other Party:
For the Council:
Alicia Vap, or Successor
Project Director, Blue Line Ext Project Office
612-349-7079
Alicia.Vap@metrotransit.org
For the City:
Adam Bell, or successor
City Manager
763-531-1000
adam.bell@crystalmn.gov
14.04 Good Faith Participation. The Parties agree to participate in the dispute resolution
process in good faith and to provide relevant information reasonably necessary for meaningful
discussion and resolution at each level. If a Party’s act(s) or omission(s) creates an imminent threat
of irreparable harm to human health or the environment, the affected Party will be entitled to
immediately take all actions necessary to mitigate the harm without engaging in the processes set
forth above.
ARTICLE 15. GENERAL PROVISIONS
15.01 Records. All records kept by the Parties with respect to the Combined Project are
subject to examination by representatives of each party. All data collected, created, received,
maintained or disseminated for any purpose by either Party are governed by Minnesota Statutes,
Chapter 13 (“Act”), and the Minnesota Rules implementing the Act.
15.02 Legal Compliance. The Parties agree to comply with all applicable laws relating to
nondiscrimination, affirmative action, public purchases, contracting, employment, workers’
15
compensation, and surety deposits required for construction contracts. Minnesota Statutes, Section
181.59 and any applicable local ordinance relating to civil rights and discrimination and the
Affirmative Action Policy statement of the City is considered a part of this Agreement.
15.03 Independent Contractors. The employees of the Parties, and all other persons
engaged by each Party will not be considered employees of the other Party. Each Party is solely
responsible for all claims arising from its employees including claims under the Worker’s
Compensation Act, the Minnesota Economic Security Law and all third-party claim resulting from
an act or omission of an employee.
15.04 Entire Agreement. This Agreement is the entire agreement between the Parties and
supersedes all oral agreements and negotiations between the parties relating to this Agreement. All
exhibits and attachments to this Agreement are incorporated into the Agreement. If there is a
conflict between the terms of this Agreement and any of the exhibits or attachments, the Agreement
governs.
15.05 Severability. The provisions of this Agreement are severable. If a court finds any
part of this Agreement void, invalid, or unenforceable, it will not affect the validity and
enforceability of the remainder of this Agreement. A waiver by a party of any part of this
Agreement is not a waiver of any other part of the Agreement or of a future breach of the
Agreement.
15.06 Modification of Exhibits. The Parties may modify the exhibits or attachments to
this Agreement by mutual written agreement of their respective authorized representatives, without
the need for a formal amendment to this Agreement. Any modifications will be documented in
writing, signed by both authorized representatives, and maintained with the official project records.
These modifications will be deemed incorporated into and enforceable as of the date of mutual
execution.
15.07 Amendments. The terms of this Agreement may be changed only by mutual
agreement of the Parties. These changes will be effective only upon the execution of written
amendments signed by the Parties.
15.08 Binding Effect; No Third-Party Beneficiaries. This Agreement is binding upon and
for the benefit of the Parties and their successors and assigns. This Agreement is not intended to
benefit any third-party.
15.09 Effective Date and Termination. This Agreement will be effective when all Parties
have signed it (the “Effective Date”). The date of this Agreement will be the date this Agreement
is signed by the last party to sign it (as indicated by the date associated with that Party’s signature).
Except as otherwise provided for in this Agreement, this Agreement will terminate upon the
earliest of:
a. The Final Acceptance by the City and execution of the OMA;
b. A determination by the Council that the Combined Project should not proceed; or
c. A determination by the Council that sufficient funds do not exist, or are not reasonably
projected to exist, in order to complete the Combined Project.
16
Termination of this Agreement, whether for cause or convenience, does not release either Party
from any obligations, responsibilities, or liabilities arising under any prior agreements between the
Parties, including but not limited to those obligations that expressly survive termination or that
relate to events, acts, or omissions occurring prior to the effective date of termination. Each Party
remains responsible for fulfilling any such outstanding obligations in accordance with the terms
of those prior agreements.
15.10 Force Majeure. If a force majeure event occurs, neither Party is responsible for a
failure to perform or a delay in performance due to the force majeure event. A force majeure event
is an event beyond a party’s reasonable control, such as, unusually severe weather, fire, floods,
other acts of God, labor disputes, acts of war or terrorism, or public health emergencies.
15.11 Applicable Law and Venue. This Agreement will be construed and interpreted in
accordance with the laws of the State of Minnesota or federal law where applicable.
15.12 Record-Keeping. Under Minnesota Statutes, Section 16C.05, subdivision 5, the
Parties agree that the books, records, documents, and accounting procedures and practices relevant
to this Agreement are subject to examination by either Party, the state auditor, or legislative
auditor, as appropriate, for at least six years from the end of this Agreement.
15.13 Notice and Authorized Representatives. Provisions under this Agreement requiring
a Party to provide notice will be considered fulfilled when the party performs one the following:
a. certified mail;
b. e-mail, as long as the recipient acknowledges receipt by e-mail or otherwise in writing;
c. documented correspondence through construction management software; or
d. delivered in person to the other party authorized representatives.
The authorized representatives for each Party are as follows:
Council’s Authorized Representative
Alicia Vap, or successor
Project Director, Blue Line Ext Project Office
Metro Transit
6465 Wayzata Boulevard, Suite 600
St. Louis Park, MN 55426
Alicia.Vap@metrotransit.org
City’s Authorized Representative
Adam Bell
City Manager
City of Crystal
4141 Douglas Dr. N
Crystal, MN 55422
adam.bell@crystalmn.gov
The Parties may update the contact information above by notice to the other Party according to
this section.
IN WITNESS WHEREOF, the Parties have caused this Agreement to be effective as of the
Effective Date. Furthermore, this Agreement may be executed in counterparts, each of which is
deemed to be an original, but all of which, taken together, constitute one and the same agreement.
[SIGNATURE PAGES FOLLOW]
17
METROPOLITAN COUNCIL,
A public corporation and political subdivision
of the State of Minnesota
By:
Regional Administrator
Date:
CITY OF CRYSTAL
A municipal corporation of the
State of Minnesota
By:
Name, Title
Date:
and
Name, Title
Date:
RECOMMENDED FOR APPROVAL:
By:
Name, Title
Date:
18
LIST OF EXHIBITS
Exhibit Title
A City Improvements
LAKESIDE AVE NLAKELAND AVE N
48TH AVE NLAKELAND AVE N 48TH AVE NBYRON AVE N℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
BALLAST CURB
BALLAST CURB
1:15
1:15
B424
C&G
B424
C&G
+35.24
+83.70
+33.70
B424-R
C&G
11.0'
11.0'
12.0'
BOTTINEAU BLVD (CR 81)
13.0'
13.0'4254+004280+00EP: 4280+00.003280+00
B618
C&G
13.0'
11.0'
13.0'
11.0'
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
13.0'
1401+34 1402+00 1403+00 1404+00 1405+00 1406+00 1407+00
1408+00
2401+34 2402+00 2403+00 2404+00 2405+00 2406+00 2407+00
2408+00
3280+00 3281+00 3282+00 3283+00 3284+00 3285+00 3286+00
4280+00 4281+00 4282+00 4283+00 4284+00 4285+00
4286+00
4287+00
B618
C&G
B618
C&G
℄ TRACK 2
B424-R
C&G
℄ TRACK 1
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
HORIZONTAL
SCALE IN FEET
0 15 30 60
106
202SEE CIVIL PACKAGE SEGMENT BSEE SHEET 107S3-CIV-PLN-A-001
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
60% SUBMITTAL - R00 - 05/21/2025STA. BACK 3254 + 34.77STA. AHEAD 3280+00.00STA. BACK 4254 + 11.65STA. AHEAD 4280+00.00May, 12 2025 02:11 pm C:\pw\kh1\d0345547\S3-CIV-PLN-A.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
Project-Funded
Improvements
BOTTINEAU BLVD (CR 81)
LAKELAND AVE N 49TH AVE NFAIRVIEW AVE N49TH AVE NLAKELAND AVE NLAKESIDE AVE N℄ NB BOTTINEAU BLVD (CR 81)
℄ SB BOTTINEAU BLVD (CR 81)
BALLAST CURB
BALLAST CURB
B424
C&G
1:15
+82.05
+48.05 FAIRVIEW
AVE NSC BUNGALOW (NIC)
13.0'
13.0'
13.0'
13.0'
8' WALK
13.0'
11.0'
B424
C&G
B618
C&G
EX ROW (TYP)
EX PROPERTY
LINE (TYP)XXXXXX
X X X
B424
C&G
1408+00 1409+00 1410+00 1411+00 1412+00 1413+00 1414+00 1415+00
2408+00 2409+00 2410+00 2411+00 2412+00 2413+00 2414+00 2415+00
3287+00 3288+00 3289+00 3290+00 3291+00 3292+00 3293+00
4287+00 4288+00 4289+00 4290+00 4291+00 4292+00 4293+00 4294+00
TPSS-BL-408 (NIC)
B424-R
C&G
B424-R
C&G
℄ TRACK 1 ℄ TRACK 2
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
107
202SEE SHEET108SEE SHEET 106HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-A-002
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
60% SUBMITTAL - R00 - 05/21/2025May, 12 2025 02:11 pm C:\pw\kh1\d0345547\S3-CIV-PLN-A.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
50TH AVE NFAIRVIEW AVE NBOTTINEAU BLVD (CR 81)
LAKELAND AVE N
CORVALLIS AVE NV
E
R
A
C
R
U
Z
A
V
E
N
℄ NB BOTTINEAU BLVD (CR 81)
℄ SB BOTTINEAU BLVD (CR 81)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)50TH AVE NB424
C&G
+93.00
+33.00
+93.44
+58.44FAIRVIEWAVE N℄ TRACK 2
BALLAST CURB 13.0'
11.0'
11.0'
16.0'
13.0'
13.0'
13.0'
13.0'
8' WALK
B618
C&G
8' TRAIL 8' TRAIL
BALLAST CURB
B424
C&G
1416+00 1417+00 1418+00 1419+00 1420+00 1421+00 1422+00
2416+00 2417+00 2418+00 2419+00 2420+00 2421+00 2422+00
3294+00 3295+00 3296+00 3297+00 3298+00 3299+00 3300+00 3301+00
4294+00 4295+00 4296+00 4297+00 4298+00 4299+00 4300+00 4301+00
R280.0'
B424-R
C&G
B424-R
C&G
℄ TRACK 1
13.0'
13.0'
11.0'
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
108
202SEE SHEET 109SEE SHEET 107HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-A-003
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
60% SUBMITTAL - R00 - 05/21/2025May, 12 2025 02:11 pm C:\pw\kh1\d0345547\S3-CIV-PLN-A.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
V
E
R
A
C
R
U
Z
A
V
E
N
BOTTINEAU BLVD (CR 81)51ST AVE NL
A
K
E
L
A
N
D
A
V
E
N 55+0051+0052+0053+0054+00℄ CORVALLIS AVE N
℄ NB BOTTINEAU BLVD (CR 81)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)BERNARDAVE N8' TRAIL
BALLAST CURB
B424
C&G
B424
C&G
B424
C&G
B424
C&G
B424
C&G
B424
C&G
+95.70
+30.70
+58.58
+85.47
21.6'
R30.0'
6' WALK
6' WALK
℄ TRACK 2
8.0'
11.0'
13.0'
13.0'
11.0'
8.0'
14.5'
11.0'
11.0'
13.0'
R280.0'
R40.0'
R25.0'
R40.0'
28.6'
12.0'12.0'13.3'
R5.0'CORVALLIS AVE N14.3'12.0'12.0'
℄ SB BOTTINEAU BLVD (CR 81)
EX. MSE WALL
EX. MSE WALL
8' WALK
1:15
23.0'
8' TRAIL
11.0'
13.0'
R5.0'
22.0'
+66.30+52.53
EX. PROPERTY
LINE (TYP)
1:15
2
2
2
1
1
BALLAST CURBB624-R
C&G
BALLAST
CURB
14.2'12.0'11.5'
1423+00
1424+00
1425+00 1426+00 1427+00 1428+00 1429+00 1430+002423+00
2424+00
2425+00 2426+00 2427+00 2428+00 2429+00 2430+00
3301+00 3302+00 3303+00 3304+00 3305+00 3306+00 3307+00 3308+00
4301+00 4302+00 4303+00 4304+00 4305+00 4306+00 4307+00 4308+00
LAKELAND AVE N
B624-R
C&G
BALLAST
CURB
8' WALK
B618
C&G
STORMWATER
BMP
B424-R
C&G
13.0'
13.0'
B424-R
C&G
1
℄ TRACK 1
15.0'
8
8
8
8
R2.0'
R2.0'
1
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
50+00STORMWATER
BMP
109
202SEE SHEET 110SEE SHEET 108HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-A-004
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
60% SUBMITTAL - R00 - 05/21/2025May, 12 2025 02:12 pm C:\pw\kh1\d0345547\S3-CIV-PLN-A.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTIONMATCH LINE A
SEE MATCH LINE A
Crystal Lake
Regional Trail
Crystal Lake Regional Trail
Project-Funded
Improvements
BALLAST CURB
CPKC RAILROADBOTTINEAU BLVD (CR 81)
LAKELAND AVE N
℄ NB BOTTINEAU BLVD (CR 81)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
B424
C&G
B424
C&G
B424
C&G
B424
C&G
PROPOSED
BRIDGE
NO.
R0991
11.0'
13.0'
13.0'
11.0'
8.0'
EX. MSE WALL EX. MSE WALL
EX. MSE WALL
EX. MSE WALL
8.0'
8.0'
11.0'
13.0'
GUARDRAIL POST SEAT
STANDARD PLATE 8316
BALLAST CURB
GUARDRAIL POST SEAT
STANDARD PLATE 8316
BALLAST CURB
℄ SB BOTTINEAU BLVD (CR 81)
11.0'
13.0'
8.0'
1430+00 1431+00 1432+00 1433+00 1434+00 1435+00 1436+00 1437+00
2430+00 2431+00 2432+00 2433+00 2434+00 2435+00 2436+00 2437+00
3309+00 3310+00 3311+00 3312+00 3313+00 3314+00 3315+00 3316+00
4309+00 4310+00 4311+00 4312+00 4313+00 4314+00 4315+00 4316+00
MODIFY APPROACH PANEL
MODIFY APPROACH PANEL
1:15
1:15
BALLAST CURB
MODIFY
EXISTING
BRIDGE NO.
27B58
MODIFY
EXISTING
BRIDGE
27B59
1:15
1:15
B624-R
C&G
B624-R
C&G
B624-R
C&G
B624-R
C&G
℄ TRACK 1 ℄ TRACK 2
PROPOSED BRIDGE
NO. 27B58A &
PROPOSED BRIDGE
NO. 27B59A
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
110
202SEE SHEET 111SEE SHEET 109HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-A-005
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
60% SUBMITTAL - R00 - 05/21/2025May, 12 2025 02:12 pm C:\pw\kh1\d0345547\S3-CIV-PLN-A.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
LAKELAND AVE N
BOTTINEAU BLVD (CR 81)
4330+00
3330+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
BALLAST CURB
BALLAST CURB
B424
C&G
B424
C&G
13.0'
8.0'
8.0'
13.0'
EX. MSE WALL
EX. MSE WALL
11.0'
11.0'
1438+00 1439+00 1440+00 1441+00
2438+00 2439+00 2440+00 2441+00
3330+003316+00 3317+00 3318+00 3319+00
4317+00 4318+00 4319+00 4330+00
B624-R
C&G
B624-R
C&G
℄ TRACK 1 ℄ TRACK 2
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
111
202SEE SHEET 112SEE SHEET 110HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-A-006
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
60% SUBMITTAL - R00 - 05/21/2025STA. BACK 3319 + 85.45STA. AHEAD 3330+00.00STA. BACK 4319 + 97.70STA. AHEAD 4330+00.00May, 12 2025 02:12 pm C:\pw\kh1\d0345547\S3-CIV-PLN-A.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
FLAGEX ROW (TYP)
EX PROPERTY
LINE (TYP)WILSHIRE BLVDBOTTINEAU BLVD (CR 81)
LAKELAND AVE N
3330+00
4330+00
℄ SB BOTTINEAU BLVD (CR 81)
11.0'
11.0'
12.3'
BALLAST CURB
BALLAST CURB
B424
C&G B424
C&G
6' WALK
7' WALK
8' WALK
7' WALK
6' WALK
8' TRAIL
BALLAST CURB
BALLAST CURB
13.0'
10.3'
B424
C&G
11.0'
13.0'
B424
C&G
B424
C&G
13.0'
11.0'
16.0'
15.0'
11.0'
11.0'
25.2'
19.8'
R3.0'
R25.0'
13.0'
7' WALK
11
.
0
'
15.0'
11.0'
15.0'
+28.37
+08.37
+74.95
+29.45
+54.31
113+29110+00111+00112+00113+00℄ WILSHIRE BLVD
℄ NB BOTTINEAU BLVD (CR 81)V-4V-3
V-2V-1
TM
C
1:10
1:20
1:45
1
1:15
1:20
1:45
1:45
+34.74
30+00 31+00
32+
0
0
33+0
0
℄ LAKELAND AVE N
+29.93 +69.93
+52.21
+39.64
R3.0'
R30.0'
R3.0'
R1.0'
2
B618
C&G
B618
C&G
12.2'
13
.
0
'
18.0'
15.5'
11.0'
1442+00 1443+00 1444+00 1445+00 1446+00 1447+00 1448+00
3330+00 3331+00 3332+00 3333+00 3334+00 3335+00 3336+00 3337+00
4330+00 4331+00 4332+00 4333+00 4334+00 4335+00 4336+00 4337+00
+25.70
22.8'
+50.70
12.0'12.0'13.0'13.0'
B424-R
C&G
8.0'
B424
C&G
8
8
8
2442+00 2443+00 2444+00 2445+00 2446+00 2447+00 2448+00
B624-R
C&G
B624-R
C&G
B424-R
C&G
℄ TRACK 1 ℄ TRACK 2
B618
C&G
CURB TRANSITION
STA 2442+00
2
1
8
2
R25.0'
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:13 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
112
S3-CIV-PLN-B-C-007
CIVIL PACKAGE - SEGMENT C
VOLUME 2 - ROADWAY
ROADWAY PLANS
60% SUBMITTAL - R00 - 05/21/2025
202SEE SHEET 113SEE SHEET 111HORIZONTAL
SCALE IN FEET
0 15 30 60
STA. BACK 3319 + 85.45STA. AHEAD 3330+00.00STA. BACK 4319 + 97.70STA. AHEAD 4330+00.00Crystal Lake Regional Trail
Crystal Lake
Regional Trail
Project-Funded
Improvements
FLAGFLAGFLAGFLAGFLAGFLAGEX ROW (TYP)
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)
LAKELAND AVE N
℄ SB BOTTINEAU BLVD (CR 81)
℄ TRACK 2℄ TRACK 1
℄ CR 81 NB OFF RAMP
RTW-315
RTW-320
RTW-325
+01.53
0+00
B424
C&G
15.0'
15.0'
11.0'
11.0'
B612
C&G
B624 C&G
TYP. PARKING LOT
B612
C&G
8' TRAIL
B618
C&G
B612
C&G
R2.0'R2.0'
R15.0'
R20.0'
R8.0'
R2.0'
R2.0'
R2.0'
R5.0'
R5.0'
R2.0'
R20.0'
R8.0'
R41.0'
R41.0'
+02.57
℄ CLRT 1
EX ROW (TYP)
℄ NB BOTTINEAU BLVD (CR 81)
℄ CR 81 SB ON RAMP37+2934+00 35+00 36+00 37+00℄ LAKELAND AVE N
B618
C&G
1:45
1:45
+00.74
+31.15
R3.0'
R2.0'
R3.0'
BALLAST CURB
B424
C&G
CONCRETE BARRIER
TYPE 36 A STEP
STEP BARRIER
TYPE 36 A-A
IMPACT
ATTENUATOR
IMPACT
ATTENUATOR
B618
C&G
8' TRAIL
IMPACT
ATTENUATOR
4.0'
15.0'
4.0'
4.0'
4.0'
4.0'
11.0'
4.5'
11.0'
6.0'
11.0'
6.0'
11.0'
4.0'
11.0'
11.0'
11.0'
11.0'
4.0'
11.0'
5.5'
6.0'
11.0'
5.0'5.3'5.4'
B424-R
C&G
1449+00 1450+00 1451+00 1452+00 1453+00 1454+00 1455+00 1456+00
3338+00 3339+00 3340+00 3341+00 3342+00 3343+00 3344+00 3345+00
400+00
401+00
402+00
403+00
404+00
4338+00 4339+00 4340+00 4341+00 4342+00
4343+00
4344+00 4345+00
7.9' WALK
R3.0'
300+00
301+00 302+00 303+00
10' TRAIL
2449+00 2450+00 2451+00 2452+00 2453+00
2454+00
2455+00
2456+00
B612
(TYP)
BNSF RR ROW
(TYP)
CONCRETE BARRIER
TYPE 36 A (TYP)
STEP BARRIER
TYPE 36 A-A
R20.0'
R20.0'RTW-310
CONCRETE BARRIER
TYPE 36 A (TYP)
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:13 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
113
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 114SEE SHEET 112HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-008
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:13 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Crystal Lake Regional Trail
Project-Funded
Improvements
FLAGFLAGFLAGRR
RR RREX PROPERTY
LINE (TYP)
BASS LAKE ROAD STATION
BOTTINEAU BLVD (CR 81)
100+00 101+00 102+00
℄ TRACK 1
℄ TRACK 2
BASS LAKE RD (CR 10)4+301+00
2+00
3
+
0
0
4
+
0
0
B624 C&G
TYP. PARKING LOT
R41.0'
+02.57
℄ CR 81 NB OFF RAMP
℄ CR 81 SB ON RAMP
℄ SB BOTTINEAU BLVD (CR 81)
157
+
0
0
EX ROW (TYP)
℄ NB BOTTINEAU BLVD (CR 81)
℄ WB BASS LAKE RD (CR 10)
℄ EB BASS LAKE RD (CR 10)
℄ CR 81 NB ON RAMP4+610+22 1+00 2+00 3+00 4+00℄ BECKER PARK WALK
1:15+31.15
+05.20
200+00 201+00
℄ CR 81 SB OFF RAMP
1:15
PROPOSED BRIDGE
NO. 27C79
PROPOSED BRIDGE
NO. 27C78
R5.5'
R15.0'
B618
C&G
(TYP)
14' WALK
2+590+001+00
2+00
11.0'
4.0'
11.0'
6.0'
11.0'
6.0'
11.0'
4.0'
11.0'
4.0'
11.0'
6.0'
℄ BLR PLAZA
11.0'
6.0'
11.0'
4.0'
15.0'
4.0'
4.0'
1457+00 1458+00 1459+00 1460+00 1461+00 1462+00 1463+00
3345+00 3346+00 3347+00 3348+00 3349+00 3350+00 3351+00 3352+00
409+02404+00 405+00 406+00 407+00 408+00 409+00
4345+00 4346+00 4347+00 4348+00 4349+00 4350+00 4351+00 4352+00XXXX
X
X
XXX℄ CLRT 1
0
+
0
0
1
+
0
0
2+
0
0
℄ CLRT 2
10' TRAIL
24.0'
4.0'
4.0'
309+08304+00 305+00 306+00 307+00 308+00 309+00
10' TRAIL
R25.0'
2457+00 2458+00 2459+00 2460+00 2461+00 2462+00 2463+00
B612
C&G
(TYP)
TPSS-BL-409 (NIC)
RTW-340
14' WALK
BNSF RR ROW
(TYP)
RTW-345
BNSF RAILWAY
RTW-330
RTW-335
PROPOSED BRIDGE
NO. 27C77
PROPOSED BRIDGE
NO. 27C80
BALLAST CURB
BALLAST CURB
CONCRETE BARRIER
TYPE 36 A (TYP)
CONCRETE BARRIER
TYPE 36 A (TYP)
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:41 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
114
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 115SEE SHEET 113HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-009
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAYSEE SHEET 127May, 12 2025 02:41 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTIONSEE SHEET 124SEE SHEET 124SEE SHEET 124SEE SHEET 124SEE SHEET 124SHEET OVERLAP AREA. REFER
TO SHEETS REFERENCED FOR
ADDITIONAL DETAIL.
Crystal Lake
Regional Trail
Project-Funded
Improvements
EX ROW (TYP)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)
107+13
102+00
103+00
104+00
105+00
106+00
107+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ CR 81 NB ON RAMP
RTW-370
RTW-375
RTW-360
RTW-365
RTW-380
+23.30
B424
B&G
15.0'
11.0'
BALLAST CURB
℄ TRACK 1
℄ NB BOTTINEAU BLVD (CR 81)
GUARDRAIL
+40.201:15
206+48
202+00 203+00 204+00 205+00
206+00
℄ CR 81 SB OFF RAMP
1:15
+11.18 +11.18
1:50
R75.0'
BALLAST CURB
BALLAST CURB
B424-R
B&G
B424
B&G
B424
B&G
B424
C&G
11.0'
13.0'
4.0'
11.0'
6.0'
11.0'
4.2'
11.0'
4.0'
11.0'
6.0'
17.5'
4.0'
11.0'
4.0'
14.5'
11.0'
13.8'
IMPACT
ATTENUATOR
11.0'
4.0'
11.0'
6.0'
11.0'
6.0'
11.0'
4.0'
1464+00 1465+00 1466+00 1467+00 1468+00 1469+00 1470+00
3353+00 3354+00 3355+00 3356+00 3357+00 3358+00 3359+00
4353+00 4354+00 4355+00 4356+00 4357+00 4358+00 4359+00
GUARDRAIL
+47.80 1:50
STORMWATER
BMP
2464+00 2465+00 2466+00 2467+00 2468+00 2469+00 2470+00
8
GUARDRAIL
1
℄ TRACK 2
BNSF RR ROW
(TYP)
BNSF RAILWAY
CONCRETE BARRIER
TYPE 36 A (TYP)
CONCRETE BARRIER
TYPE 36 A (TYP)
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
115
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 116SEE SHEET 114HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-010
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
SEE SHEET 127
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
SECEX ROW (TYP)
EX PROPERTY
LINE (TYP)
L A K E L A N D A V E N
BOTTINEAU BLVD (CR 81)LAKELAND AVE N℄ SB BOTTINEAU BLVD (CR 81)
B424
C&G
RTW-380
+34.85 +34.85
11.0'14.0'11.0'
13.0'
13.0'
B618
C&G
+78.31
+43.31
12.0'501+77500+00501+00174+86
172+00173+00174+0
0
AIRPORT RD℄ NB BOTTINEAU BLVD (CR 81)
℄ AIRPORT RD
℄ BRUNSWICK AVE N
GUARDRAIL
1:50
1:15
R7.0'
B424
C&G
214.0'B618
C&G
10' TRAIL
13.0'13.0'BALLAST CURB
BALLAST CURB
B424
C&G
GUARDRAIL
R60.0'
R75.0'
13.0'
13.0'
13.0'
11.0'
4.0'
6.0'
13.0'
1471+00 1472+00 1473+00 1474+00 1475+00 1476+00 1477+00 1478+00
3360+00 3361+00 3362+00 3363+00 3364+00 3365+00 3366+00 3367+00
4360+00 4361+00 4362+00 4363+00 4364+00 4365+00 4366+00
1:50 +34.94
+34.94
174+86
172+00173+00174+0
0
2471+00 2472+00 2473+00 2474+00 2475+00 2476+00 2477+00 2478+00
8
℄ TRACK 1
℄ TRACK 2
13.0'
BNSF RR ROW
(TYP)AIRPORT RDVALLEY
GUTTER
BNSF RAILWAY
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
116
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 117SEE SHEET 115SE
E
S
H
E
E
T
128
HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-011
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTIONCrystal Lake Regional TrailProject-Funded
Improvements
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)
LAKELAND AVE N
3371+00 3372+00 3373+00 3374+00 3375+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
B424
C&G
13.0'
13.0'
13.0'
B424
C&G 13.0'
4370+00 4371+00 4372+00 4373+00 4374+00 4375+00BALLAST CURB
BALLAST CURB
174+86
STA. BACK 3368+07.21
STA. AHEAD 3370+00.00
STA. BACK 4367+95.66STA. AHEAD 4370+00.00EX ROW (TYP)
B424
C&G
B424
C&G
13.0'
13.0'
13.0'
13.1'
1478+00 1479+00 1480+00 1481+00 1482+00 1483+00 1484+00 1485+00
3367+00 3368+00
4370+004367+00
174+86
2478+00 2479+00 2480+00 2481+00 2482+00 2483+00 2484+00 2485+00
BNSF RR ROW
(TYP)
℄ TRACK 1 ℄ TRACK 2
BNSF RAILWAY
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
117
S3-CIV-PLN-B-C-012
CIVIL PACKAGE - SEGMENT C
VOLUME 2 - ROADWAY
ROADWAY PLANS
60% SUBMITTAL - R00 - 05/21/2025
202SEE SHEET 118SEE SHEET 116HORIZONTAL
SCALE IN FEET
0 15 30 60
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Crystal Lake Regional Trail
Project-Funded
Improvements
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)60TH AVE NLAKELAND AVE N
3376+00 3377+00 3378+00 3379+00 3380+00 3381+00 3382+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
13.0'
13.0'
13.0'
B424
C&G
13.0'
13.0'
13.0'
4376+00 4377+00 4378+00 4379+00 4380+00 4381+00 4382+00
BALLAST CURB
BALLAST CURB
13.0'
13.0'
B424
C&G
1485+00 1486+00 1487+00 1488+00 1489+00 1490+00 1491+00
2485+00 2486+00 2487+00 2488+00 2489+00 2490+00 2491+00
BNSF RR ROW
(TYP)
℄ TRACK 1 ℄ TRACK 2
BNSF RAILWAY
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
118
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 119SEE SHEET 117HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-013
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
28IN"16" 8STUMP"STUMP" DECORATIVE10"12" 12STUMP"STUMP"EX ROW (TYP)
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)LOMBARDY LNELMHURST AVE
LAKELAND AVE N
3383+00 3384+00 3385+00 3386+00 3387+00 3388+00 3389+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
13.0'
13.0'
13.0'
B424
C&G
13.0'
13.0'
13.0'
13.0'4383+00 4384+00 4385+00 4386+00 4387+00 4388+00 4389+00BALLAST CURB
BALLAST CURB
13.0'
TPSS-BL-410 (NIC)
B424
C&G
B424
C&G
1492+00 1493+00 1494+00 1495+00 1496+00 1497+00 1498+00XXXXXXXX
2492+00 2493+00 2494+00 2495+00 2496+00 2497+00 2498+00
BNSF RR ROW
(TYP)
℄ TRACK 2℄ TRACK 1
BNSF RAILWAY
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
119
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 120SEE SHEET 118HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-014
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)
LAKELAND AVE N
3390+00 3391+00 3392+00 3393+00 3394+00 3395+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
B424
C&G
13.0'
13.0'
13.0'
13.0'
13.0'
13.0'
13.0'
13.0'
4390+00 4391+00 4392+00 4393+00 4394+00 4395+00BALLAST CURB
BALLAST CURB
EX ROW (TYP)
B424
C&G
1499+00 1500+00 1501+00 1502+00 1503+00 1504+00
2499+00 2500+00 2501+00 2502+00 2503+00 2504+00
BNSF RR ROW
(TYP)
℄ TRACK 1 ℄ TRACK 2
BNSF RAILWAY
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
120
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 121SEE SHEET 119HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-015
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
BOTTINEAU BLVD (CR 81)62ND AVE NLAKELAND AVE N
3540+003396+00 3397+00 3398+00 3399+00 3400+00
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
B424
C&G
13.0'
13.0'
B424
C&G
13.0'13.0'
13.0'
4396+00 4397+00 4398+00 4399+00 4400+00 4640+00BALLAST CURB
BALLAST CURBCITY OF CRYSTALCITY OF BROOKLYN PARK13.0'
13.0'13.0'
1505+00 1506+00 1507+00 1508+00 1509+00 1509+95
2509+952505+00 2506+00 2507+00 2508+00 2509+00
BNSF RR ROW
(TYP)
℄ TRACK 1 ℄ TRACK 2
BNSF RAILWAY
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
121
60% SUBMITTAL - R00 - 05/21/2025 202SEE CIVIL PACKAGE SEGMENT DSEE SHEET 120HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C-016
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAYSTA. BACK 3400 + 69.66STA. AHEAD 3540+00.00STA. BACK 4400 + 69.66STA. AHEAD 4640+00.00May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
Project-Funded
Improvements
BIKERACKBENCH
BENCH BENCHSHERBURNE AVEBASS LAKE RD (CR 10)
120+00 121+00 122+00 123+00 124+00 125+00
+52.82 +02.82
EX PROPERTY
LINE (TYP)
EX ROW (TYP)
℄ WB BASS LAKE RD (CR 10)
℄ EB BASS LAKE RD (CR 10)
1:10
B624
C&G
R35.0'
220+00 221+00 222+00 223+00 224+00 225+00
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
HORIZONTAL
SCALE IN FEET
0 15 30 60
122
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 1231:10
S3-CIV-PLN-B-C - 017A
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
RRRRRRRRRRELMHURST AVEBASS LAKE RD (CR 10)
B624
C&G
11.0'
13.0'
B624
C&G
13.0'
13.0'
11.0'
15.0'
126+00
127+00
128+00 129+00 130+00 131+00
+20.02
11.0'
11.0'
R2.0'
R30.0'
EX PROPERTY
LINE (TYP)
EX ROW (TYP)
℄ WB BASS LAKE RD (CR 10)
℄ EB BASS LAKE RD (CR 10)
1
2
1
BUS STOP PAD
℄ CR 81 SB OFF RAMP
1:10
1:10
+21.22
1:5
+50.21
+05.21
14.4'
13.0'2
B624
C&G
R25.0'
13.0'
12.8'
46.0'
+01.22
226+00 227+00 228+00 229+00 230+00 231+00
+11.21+31.21
1:10
+88.22
15.0'
9
19 BNSF RR ROW(TYP)BNSF RAILWAYR200.0'
13.0'
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
HORIZONTAL
SCALE IN FEET
0 15 30 60
123
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 124S3-CIV-PLN-B-C-017
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAYSEE SHEET 122May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
FLAGROOF DRAIN
ROOF DRAIN OS 6FT
ROOF DRAIN
RRRRRRBASS LAKE RD (CR 10)BASS LAKE
ROAD
STAT
ION
B624
C&G
RTW-34515.0'13.0'11.0'11.0'11.0'13.0'B424
C&G
15.0'11.0'11.0'13.0'16.0'132+00 133+00 134+00 135+00 136+00
137+00
138+0013.0'
11.0'
11.0'
13.0'
15.0'
13.0'
13.0'
13.0'
11.0'
11.0'
13.0'
13.0'
13.0'
EX ROW (TYP)
EX PROPERTY
LINE (TYP)BOTTINEAU
BLVD
(CR
81
)
℄ SB BOTTINEAU BLVD (CR 81)
℄ CR 81 SB ON RAMP
℄ NB BOTTINEAU BLVD (CR 81)
℄ CR 81 NB OFF RAMP
℄ WB BASS LAKE RD (CR 10)
℄ EB BASS LAKE RD (CR 10)
℄ TRACK 2
℄ CR 81 NB ON RAMP
1
BUS STOP PAD
℄ TRACK 1
1
1
1
1
+28.26
℄ CR 81 SB OFF RAMP
1:5
1:5
1:5+95.84
+50.84
+16.08
+55.07
+08.69 +56.89
14.4'
13.0'
13.0'
13.0'
15.0'
B624
C&GB624
C&G
B624
C&G
B624
C&G
B624
C&G 10' WALK
6' WALK
7' BIKE PATH
10' TRAIL
6' WALK
6' WALK
7' WALK
6' WALK
10' WALK
R5.0'
R25.0'
R25.0'
R45.0'
R3.0'
R2.0'
R25.0'
R20.0'
R5.0'
R50.0'
R55.0'
R60.0'
B624
C&G
B424
C&G
B624
C&G
10' TRAIL
+61.08
13.0'
13.0'
11.0'
11.0'13.0'6.3'11.0'11.0'4.0'11.0'13.0'4.0'1459+001460+001461+001462+001463+001464+001465+0011.2'
11.0'
13.0'
232+00 233+00 234+00 235+00 236+00 237+00 238+00
155+00156+00
15
7
+
0
0
LAKELAND AVE N
0+001+002+00℄ CLRT 2
℄ BECKER PARK WALK
℄ CLRT 1
R5.2'R5.0'
R41.0'
R1.5'
R28.0'1:15B618
B&G
B618
B&G
B624
C&G
6' WALK
B424
C&G
R75.0'
R5.0'
R18.0'
R24.0'
R50.0'
R50.0'
R3.0'
RTW-340
R75.0'2459+002460+002461+002462+002463+002464+002465+009
9
9
8
88
8
VALLEY
GUTTER
B624
C&G
1
8' TRAIL
STORMWATER
BMP
R50.0'
1
BNSF RA
ILWAY
BNSF RR ROW
(TYP)
5
5
5 5 5
5
5
5
5
55
R2.0'
R2.0'
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
HORIZONTAL
SCALE IN FEET
0 15 30 60
124
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 123SEE SHEET 125S3-CIV-PLN-B-C-018
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:14 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
SEE SHEET 114
SEE SHEET 114
SHEET OVERLAP AREA. REFER
TO SHEETS REFERENCED FOR
ADDITIONAL DETAIL.Crys
ta
l
Lake
Reg
iona
l
T
ra
i
l
Crystal Lake Regional Trail
Project-Funded
Improvements
B624
C&G
B624
C&G
B624
C&G
BASS LAKE RD (CR 10)ADAIR AVE NZANE AVE NLAKELAND AVE N13.0'
11.0'
13.0'
139+00 140+00 141+00 142+00 143+00 144+00
R25.0'
R25.0'
℄ WB BASS LAKE RD (CR 10)
℄ EB BASS LAKE RD (CR 10)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
2
1:10
+33.94
11.0'
B624
C&G
B624
C&G
7' BIKE LANE
2' BUFFER
11.0'
12.5'
R30.0'
R25.0'
6' WALK
7' BIKE PATH
10' WALK (TYP)
R45.0'
R30.0'
35.0'11.0'
11.0'
13.0'
11.7'
12.3'
29.3'
25.3'
25.3'
239+00 240+00 241+00 242+00 243+00 244+00
R28.0'
+22.94
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
HORIZONTAL
SCALE IN FEET
0 15 30 60
125
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 124SEE SHEET 126S3-CIV-PLN-B-C-019
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
ROOF DRAIN
BASS LAKE RD (CR 10)YATES AVE NXENIA AVE NWELCOME AVE N151+86
145+00 146+00 147+00 148+00 149+00 150+00
151+00R25.0'
℄ WB BASS LAKE RD (CR 10)
℄ EB BASS LAKE RD (CR 10)
EX PROPERTY
LINE (TYP)
11.0'
11.0'
B624
C&G
10' WALK 5' BIKE LANE
2' BUFFER
5' BIKE LANE
2' BUFFER
13.0'
11.0'
25.3'
251+85
245+00 246+00 247+00 248+00 249+00 250+00
251+00
BUS STOP
PAD
R25.0'
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
HORIZONTAL
SCALE IN FEET
0 15 30 60
126
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 125S3-CIV-PLN-B-C-020
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Project-Funded
Improvements
B618
C&G
57TH AVE NB
R
U
N
S
W
I
C
K
A
V
E
N
157
+
0
0
158
+
0
0
1
5
9
+
0
0
1
6
0
+
0
0
1
6
1
+
0
0
162
+
0
0
163+
0
0 164+00165
+
0
0
℄ BRUNSWICK AVE N
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
R10.0'
R10.0'
R10.0'
R10.0'
R25.0'
R25.0'R25.0'
R25.0'13.0'13.0'1
3
.
0
'
8' TRAIL (TYP)
B618
C&G
B618
C&G
B618
C&G
R15.0'
R15.0'
26
.
5
'
R2.0'
R6.0'
26.8'
4
+
8
8
2+
0
0
3
+
0
0
4
+
0
0
℄ CLRT 2
R18.0'R24.0'R50.0'R50.0'R25.0'
VALLEY
GUTTER
VALLEY
GUTTER
VALLEY
GUTTER
11
.
0
'
8.
0
'
STREET PARKING
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
127
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 128HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C - 021
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
SEE SHEET 115
SEE SHEET 114May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
Cr
y
s
t
a
l
L
a
k
e
R
e
g
i
o
n
a
l
T
r
a
i
l
Project-Funded
Improvements
SECEX PROPERTY
LINE (TYP)
EX ROW (TYP)
B618
C&G
C
O
L
O
R
A
D
O
A
V
E
N LAKELAND AVE NAIRPORT RDB
R
U
N
S
W
I
C
K
A
V
E
N
B618
C&G
B618
C&G 501+77166+00
16
7
+
0
0
16
8
+
0
0
169+00
170+00 171+00172+00℄ BRUNSWICK AVE N
℄ AIRPORT RD
℄ BRUNSWICK AVE N
2
2
B618
B&G
13
.
0
'
13.0'
13.0'13.0'R40.0'13.0'R40.0'
R55.0'
8' TRAIL (TYP)
R40.0'
R7.0'
R15.0'
R10.0'
214.0'13.0'13.0'25.2'
R10.0'
R10.0'AIRPORT RDVALLEY
GUTTER
VALLEY
GUTTER
11
.
0
'
8.
0
'
STREET PARKING
NOTES:
1.ROADWAY DIMENSIONS ARE TO FACE OF
CURB UNLESS OTHERWISE NOTED.
2.SEE SITE AND GRADING PLANS FOR
ADJACENT PROPOSED PARKING LOT
RECONSTRUCTION INFORMATION.
3.SEE LANDSCAPE AND URBAN DESIGN PLANS
FOR FENCE TYPES.
4.SEE STATION PLANS FOR STATION DETAILS.
5.SEE INTERSECTION AND PED RAMP DETAILS
FOR PEDESTRIAN RAMP DETAILS.
SPECIFIC NOTES:
APPROACH NOSE STANDARD PLATE 7113
10’ CURB TYPE TRANSITION – SEE CIVIL
DETAIL SHEETS
BUS STOP
CONCRETE DRIVEWAY APRON – SEE CIVIL
DETAIL SHEETS
CURB END TAPER - SEE CIVIL DETAIL
SHEETS
WIDE GUTTER PAN – SEE CIVIL DETAIL
SHEETS
PARALLEL DRIVEWAY - SEE MNDOT
STANDARD PLAN 5-297.254
BALLAST AND ROADWAY CURB TRANSITION–
SEE CIVIL DETAIL SHEETS
MEDIAN CUT THROUGH - SEE CIVIL DETAIL
SHEETS
1
2
3
4
5
6
7
8
9
May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
128
60% SUBMITTAL - R00 - 05/21/2025 202SEE SHEET 127HORIZONTAL
SCALE IN FEET
0 15 30 60
S3-CIV-PLN-B-C - 022
CIVIL PACKAGE - SEGMENT C
ROADWAY PLANS
VOLUME 2 - ROADWAY
SEE
S
H
E
E
T
116
May, 12 2025 02:15 pm C:\pw\kh1\d0345547\S3-CIV-PLN-B-C.dwg By: etroudtSHEET
OF
SHEET NAME:
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DRAFT-NOT FOR CONSTRUCTION
Cr
y
s
t
a
l
L
a
k
e
R
e
g
i
o
n
a
l
T
r
a
i
l
Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
29
S3-UTL-SWP-001
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE CIVIL PACKAGE SEGMENT BSEE SHEET 30Project-Funded
Improvements
XXXXXX
X X X
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
30
S3-UTL-SWP-002
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 31SEE SHEET 29Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
31
S3-UTL-SWP-003
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 32SEE SHEET 30Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
32
S3-UTL-SWP-004
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 33SEE SHEET 31Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
33
S3-UTL-SWP-005
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 34SEE SHEET 32Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
34
S3-UTL-SWP-006
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 35SEE SHEET 33Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
35
S3-UTL-SWP-007
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 36SEE SHEET 34Project-Funded
Improvements
Locally-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
36
S3-UTL-SWP-008
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 37SEE SHEET 35Project-Funded
Improvements
XXXX
X
X
XXXSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
37
S3-UTL-SWP-009
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 38SEE SHEET 36SEE SHEET 46SEE SHEET 46SEE SHEET 46SEE SHEET 46SEE SHEET 46SEE SHEET 38SEE SHEET 47
Project-Funded
Improvements
Tee & Line to Fire
Hydrant
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
38
S3-UTL-SWP-010
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 39SEE SHEET 37SEE SHEET 37SEE SHEET 49
Project-Funded
Improvements
SECSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
39
S3-UTL-SWP-011
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 40SEE SHEET 38SEE SHEET 50
Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
40
S3-UTL-SWP-012
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 41SEE SHEET 39Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
41
S3-UTL-SWP-013
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 42SEE SHEET 40Project-Funded
Improvements
XXXXXXSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
42
S3-UTL-SWP-014
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 43SEE SHEET 41Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
43
S3-UTL-SWP-015
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 44SEE SHEET 42Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
44
S3-UTL-SWP-016
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE CIVIL PACKAGE SEGMENT DSEE SHEET 43Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
45
S3-UTL-SWP-017
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 46Project-Funded
Improvements
ROOF DRAIN
ROOF DRAIN OS 6FT
ROOF DRAIN
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
46
S3-UTL-SWP-018
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 45SEE SHEET 47SEE SHEET 37
SEE SHEET 37
SEE
S
H
E
E
T
38
Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
47
S3-UTL-SWP-019
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 46SEE SHEET 48SEE SHEET 37
Project-Funded
Improvements
ROOF DRAIN
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
48
S3-UTL-SWP-020
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52SEE SHEET 47Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
49
S3-UTL-SWP-021
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52
SEE SHEET 38
SEE SHEET 50SEE SHEET 46SEE SHEET 38
Project-Funded
Improvements
SHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
50
S3-UTL-SWP-022
CIVIL PACKAGE - SEGMENT C
VOLUME 6 - UTILITIES
UTILITY PLAN
60% SUBMITTAL - R00 - 05/21/25
52
SEE SHEET 39
SEE SHEET 49Project-Funded
Improvements
DRAFT-WORK IN PROCESS
BLUE LINE EXTENSION
5/29/2026BASS LAKE RD AND ELMHURST AVE
RRFB EXHIBIT R00
2 3/8" O.D. SLIPFITTER DAVIT TYPE ROTATABLE
LUMINAIRE SHAFT
EXTENSION MOUNTED
AT ANGLE SHOWN IN
TABULATION MEASURED
CLOCKWISE FROM
CENTERLINE OF MAST
ARM WITH POLE CAP
ROTATABLE TYPE
CONNECTION FOR
LUMINAIRE SHAFT
EXTENSION OR POLE
CAP
RADIUS
2 3/8" O.D. SLIPFITTER CAPPED AND WATER TIGHT
SIGN BRACKET
WARNING SIGN W11-2 (MAST ARM MOUTED 48" X 48",
POLE MOUNTED 36" X 36") BLACK ON FLUORESCENT
YELLOW-GREEN DG3 SIGN SHEETING
ROTATABLE H-BASE
SET CONCRETE FOUNDATION ELEVATION TO MAINTAIN CLEARANCE
AT END OF MAST ARM BY ADJUSTING FOR ROADWAY GRADE
CONCRETE FOUNDATION
END MOUNTED LED, FACING IN THE DIRECTION
OF PEDESTRIAN TRAVEL TO PROVIDE NOTICE TO
THE PEDESTRIAN WHEN RRFB IS OPERATING
WARNING SIGN W16-7P (30" X 18") BLACK ON
FLUORESCENT YELLOW-GREEN DG3 SIGN SHEETING
RRFB (LED) ONE-SIDED APPROX. 4"H X 22"W
CONTROL CABINET ENCLOSURE SHALL FIT
ALL RRFB LIGHTS INSTALL ONLY ON MA-1
APS PUSH BUTTON. VOICE MESSAGE SHALL
BE "YELLOW LIGHTS ARE FLASHING".
R10-25 SERIES SIGN (9" X 12") BLACK
ON WHITE DG3 SIGN SHEETING
REGULATORY SIGN R1-9A
(90" X 24") BLACK ON
FLUORESCENT
YELLOW-GREEN AND BLACK
ON WHITE DG3 SIGN
SHEETING
LUMINAIRE
NOTES:
1.) POLE SHAFT SHALL BE BACK RAKED TO SET PLUMB UNDER NORMAL LOAD.
2.) SIGNS AND RRFBS SHALL BE MOUNTED WITH SIGN MOUNTING BRACKETING
PER MANUFACTURER'S SPEC.
CLASSIC HEAVY MAST ARM SIGNAL POLE AND
ROTATABLE LUMINAIRE SHAFT EXTENSION
(NO SCALE, SEE SPECIAL PROVISIONS)
DAVIT ARM LENGTH AS TABULATED
LUMINAIRE MOUNTING HEIGHT (SEE TABULATION)21' 0""C"
"D"
"A"18' 0"7' 0"3' 6"2.5'2.5'
"B"
DRAFT-WORK IN PROCESS
BLUE LINE EXTENSION
5/29/2026BASS LAKE RD AND ELMHURST AVE
RRFB EXHIBIT R00
22" DIA.
2' SQUARE OR 30" ROUND FOUNDATION
(CONTRACTOR'S OPTION)
2 1/4" PROJECTION OF BOLTS AND RSC
EXISTING OR PROPOSED
GROUND LINE
4-3/8" Ø X 3'-6"
4-1/4" Ø X 22" DIA. CIRCLES LAP
OR BUTT WELDED
RIGID STEEL CONDUIT SHALL BE OF THE
SIZE AND NUMBER SHOWN IN THE PLANS
UNIVERSAL MOUNTING BRACKET
SIGN MOUNTING BRACKET
SIGN MOUNTING BRACKET
POLE CAP
CONTROL CABINET ENCLOSURE SHALL
FIT ALL RRFB LIGHTS INSTALL ONLY ON
RRFB-1
WARNING SIGN W11-2 (36" X 36")
BLACK ON FLUORESCENT
YELLOW-GREEN DG3 SIGN
SHEETING
RRFB (LED) ONE-SIDED (MOUNTED
BACK TO BACK AS SHOWN ON THE
PLANS) APPROX. 4"H X 22"W
END MOUNTED LED, FACING IN
THE DIRECTION OF PEDESTRIAN
TRAVEL TO PROVIDE NOTICE TO
THE PEDESTRIAN WHEN RRFB IS
OPERATING
WARNING SIGN W16-7P (30" X 18")
BLACK ON FLUORESCENT
YELLOW-GREEN DG3 SIGN SHEETING
4.5" OUTSIDE DIAMETER 15' SCHEDULE
80 ALUMINUM PEDESTAL POLE
R10-25 SERIES SIGN (9" X 12") BLACK
ON WHITE DG3 SIGN SHEETING
APS PUSH BUTTON. VOICE MESSAGE
SHALL BE "YELLOW LIGHTS ARE
FLASHING".
4" VAR. ALUMINUM PEDESTAL (PIPE
THREADED ON BOTTOM END)
PEDESTAL COLLAR
PEDESTAL BASE
CONCRETE FOUNDATION, SEE THE
SIGNAL ASSEMBLY PEDESTAL
MOUNT FOUNDATION FOR DETAILS
TOP OF FINISHED CONCRETE
WALK OR BITUMINOUS TRAIL
1/2" RADIUS
12 3/4" BOLT CIRCLE
AA
1 3/4"
4 5/8"
1 7/16"1 7/16"1 3/4"7/8" DIA.7/8"2 5/16"
RRFB SYSTEM FOUNDATION DETAILS
SIGNAL ASSEMBLY PEDESTAL MOUNT FOUNDATION
(NO SCALE)
CONCRETE SHALL BE MIX 3G52 OR EQUAL
2' SQ.
30" DIA.
SEC. A-A
4' MIN.NOTE:
STEEL REINFORCEMENT SHALL BE DEFORMED BARS.
THE REINFORCEMENT SHALL BE SECURELY FASTENED
OR WELDED TOGETHER.
SIGNAL ASSEMBLY PEDESTAL MOUNT FLAT WASHER TYPICAL
(NO SCALE)
NOTE:
FLAT WASHERS SHALL BE 1/4" THICK A36 GALVANIZED STEEL.
PEDESTRIAN FLASHER ASSEMBLY PEDESTAL MOUNT
RECTANGULAR RAPID FLASHING BEACON LED (RRFB) AC POWERED
SIDE VIEW
(NO SCALE)16' 3"3'6"7'8' 8"9' 2"3'6"7'8' 8"9' 2"16' 3"PEDESTRIAN FLASHER ASSEMBLY PEDESTAL MOUNT
RECTANGULAR RAPID FLASHING BEACON LED (RRFB) AC POWERED
FRONT VIEW
(NO SCALE)
3"
3" MIN., 5" MAX
DRAFT-WORK IN PROCESS
BLUE LINE EXTENSION
5/29/2026BASS LAKE RD AND ELMHURST AVE
RRFB EXHIBIT R00
Page 1 of 4
Reference Numbers:
BLE Project: 61403
Metropolitan Council: 18I010B
City: ___________
PROJECT: BLUE LINE EXTENSION LIGHT RAIL TRANSIT
MASTER AGREEMENT: Master Funding Agreement – City of Crystal
PARTIES TO AGREEMENT: • Metropolitan Council (“Council”)
• City of Crystal (“City”)
SUBORDINATE FUNDING AGREEMENT
City of Crystal - SFA #02 (Local Work Design)
This Subordinate Funding Agreement (“SFA”) Number #02 with the City of Crystal is entered into
by and between the above named Parties.
WHEREAS:
1. The Parties entered into a METRO Blue Line Extension Light Rail Transit Project (“Project”)
Master Funding Agreement (“MFA”), effective May 30, 2018 (Council Agreement #18I010).
2. The Parties provided in the MFA that certain aspects of funding for the Project would be
determined in subsequent SFAs.
3. The Parties desire to enter this SFA to transfer City funds to reimburse the cost for Council
activities for professional services and the Council’s administrative costs of designing local
improvements requested by the City related to, but not part of the Project, referred to as Local
Work.
4. The Parties acknowledge that the planning of the Project will require numerous federal, state and
local processes, approvals and funding commitments. The processes for the Project are ongoing
and the Project is subject to change to address those processes. The outcomes of those processes
may affect whether the components requested in this SFA will ultimately be constructed.
Page 2 of 4
NOW, THEREFORE, in reliance on the statements in these recitals, the Parties agree as follows:
1. Maximum Amount of Authorized Funding. The activities authorized by this SFA will not
exceed $26,733, unless authorized in a subsequent amendment to this SFA.
2. Project Budget. The budget for the activities described in this SFA is provided as Exhibit A.
Funds provided in this SFA may only be used for reimbursing the Council’s costs for activities
directly incurred within the described Specific Description of Funding Authorization below, and
as detailed in the MFA.
3. Specific Description of Funding Authorization. The activities to be performed by the Council
and reimbursed by the City include the development of design plans and engineer’s construction
cost estimates for various Local Work identified in Exhibit A. If authorized by the City, the Local
Work are anticipated to be constructed by the Project. Reimbursement payments made by the City
for the Council professional staff costs will be based on actual costs incurred following receipt of
invoices from the Council’s consultant and in accordance with Exhibit A.
The Council will incorporate the design plans for the Local Work in the proposed Project
construction bid documents if: a) the environmental review of the Project allows for construction;
and b) the Project is permitted to proceed to construction. The construction specifications for the
Local Work will be incorporated in the overall specifications within the Project construction bid
documents; no separate or standalone specifications will be created.
4. Local Work Construction SFA. In order for the Local Work to be included in the Project bid
documents, the Parties must execute a construction SFA at least one (1) month prior to bid opening,
authorizing construction and reimbursement. At least three (3) months prior to the Council opening
the bids, the Council will provide the City with the final draft SFA for City review. If the City
elects to proceed with construction authorization through a construction SFA, the Parties
acknowledge that construction pricing and bid acceptance procedures will be governed by the
terms of the Cooperative Construction Agreement (Council Contact No. 24I047).
5. Property Acquisition. It is not anticipated that property rights will need to be acquired to construct
the proposed Local Work. However, if acquisition of property rights are needed to construct any
of the Local Work a subsequent agreement must address property access, acquisition, disposition,
and other real property matters needed for the Local Work, beyond what is required to construct
the Project.
6. Project Activity Periods. The project activity period for the purposes of this SFA shall be
effective upon execution to December 31, 2032, and will terminate on the date all costs under this
SFA have been reimbursed, unless terminated earlier consistent with the terms of the MFA.
7. No Guarantee of Construction. This SFA describes terms requiring the City to reimburse the
Council’s cost for design activities associated with the Local Work. The Council shall not be
required to construct Local Work that is precluded by subsequent state or federal environmental
review or specific legal constraints. The City and the Council acknowledge that nothing in this
Agreement shall require the Council to take any action or make any decision that will prejudice or
compromise any review or decision-making processes required under state and federal
Page 3 of 4
environmental review laws, regulations or rules. The Parties intend this Agreement to be
interpreted consistent with statutory and other legal authorities, including but not limited to the
Minnesota Environmental Policy Act and the National Environmental Policy Act. The Parties
agree that this SFA does not limit the alternatives or mitigative measures that the Council may
undertake in the development and construction of the Project. The Council retains the right to
make decisions and necessary approvals associated with Project requirements.
8. Authorized Representatives. Each party’s Authorized Representative and successor is
responsible for administrating this SFA and is authorized to give and receive any notice required
or permitted under this SFA.
a. City’s Authorized Representative is
Adam Bell, or successor
City Manager, City of Crystal
4141 Douglas Dr. N.
Crystal, MN 55422-1696
Adam.Bell@crystalmn.gov
b. Council’s Authorized Representative is
Alicia Vap, or successor
Project Director, Blue Line Extension
6465 Wayzata Boulevard, Suite 600
St. Louis Park, MN 55426
Alicia.Vap@metrotransit.org
9. Incorporation. The terms, conditions, and definitions of the MFA are expressly incorporated into
this SFA.
10. Electronic Signatures and Counterparts. This SFA may be executed in counterparts, each of
which has the effect of an original, but all of which, taken together, will constitute one and the
same agreement. An electronic signature will be deemed an original signature.
CITY OF CRYSTAL METROPOLITAN COUNCIL
By: By:
Its:
Its:
Date: Date:
By:
Its:
Date:
Page 4 of 4
Exhibit A – Local Work Design
Local Work
(LW) # LW Name LW Description
Total Design +
Administrative
Costs1
C-1 Sanitary
Sewer
Removal and replacement of city-owned sanitary (8-12"
diameter) from Wilshire Blvd to Lakeland Ave (330 LF).
Removal under CR81, and replacement under Lakeland
Ave N.
$6,329
C-2 Watermain
Replacement of city owned watermain (12") under
Lakeland Ave N near Crystal Airport from the existing
12"x8" cross east of CR81 to Crystal Airport Road (290
LF).
$7,640
C-3 Water Lining
Lining of city owner watermain under Bass Lake Road
generally centered at the BNSF RR crossing, valve to
valve (150 LF).
$6,167
C-4 Irrigation in
median
Installation of city owned irrigation in Bass Lake Road in
medians directly east and west of CR-81. $6,597
Total: $ 26,733
1 Estimated cost includes the Design Fees of 10% and Council’s 2% contract administration fee (the Council’s
contract administration fee is reduced from the fee agreed in Section 5.06 of the Master Funding Agreement).
FLAGDDDDDDDDDDUUUUEUUUUUUUUUEEEESSSSNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPT2441+00 2442+00 2443+00 2444+00 2445+00 2446+00 2447+00 2448+00
1441+00 1442+00 1443+00 1444+00 1445+00 1446+00 1447+00 1448+00
4330+00 4331+00 4332+00 4333+00 4334+00 4335+00 4336+00 4337+00
3330+003330+00 3331+00 3332+00 3333+00
3334+00 3335+00 3336+00 3337+00
4330+00
WILSHIRE BLVDBOTTINEAU BLVD (CR 81)
LAKELAND AVE N
℄ TRACK 1
℄ TRACK 2
℄ SB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
℄ NB BOTTINEAU BLVD (CR 81)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
PROFILE W-C19
PROFILE X
8" X 8" TEE
1
2
8" GATE VALVEC2
1 8" GATE VALVEC2
1 8" GATE VALVEC2
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
9
9
9
9
8" GATE VALVEC2
SAN7072
SAN7073
SAN7074
PROFILE 7072-7074
Dec, 05 2025 11:27 am C:\pw\kh1\d0345567\S3-UTL-SWP.dwg By: amalokuSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
34
S3-UTL-SWP-007
CIVIL/SYSTEMS CONSTRUCTION
VOLUME 6C - UTILITIES
UTILITY PLAN
90% SUBMITTAL - R00 - 02/27/26
60SEE SHEET 35SEE SHEET 33HORIZONTAL
SCALE IN FEET
0 15 30 60
PROFILE REFERENCE
PROFILE 7072 - SEE SHEET 51
PROFILE W-C19 - SEE SHEET 57
PROFILE W-C3 - SEE SHEET 50
XX
NOTES:
1.SEE SHEET 4 FOR PROPOSED UTILITY
LEGENDS.
2. = CONSTRUCTION NOTE. REFER TO
SHEET 4 FOR NOTES.
FLAGFLAGFLAGFLAGFLAGFLAGDDSSSSSSTTNMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT
NMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTNMH-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPT2449+00 2450+00 2451+00 2452+00 2453+00 2454+00 2455+00 2456+00
1449+00 1450+00 1451+00 1452+00 1453+00
1454+00
1455+00
1456+00
4338+00 4339+00 4340+00 4341+00
4342+00
4343+00
4344+00
4345+00
3338+00 3339+00 3340+00 3341+00 3342+00 3343+00 3344+00 3345+00
400+00
401+00
402+00
403+00
404+00
300+00
301+00 302+00 303+00
BOTTINEAU BLVD (CR 81)
LAKELAND AVE N
℄ SB BOTTINEAU BLVD (CR 81)
℄ TRACK 2
℄ TRACK 1
℄ NB BOTTINEAU BLVD (CR 81)
℄ CR 81 NB OFF RAMP
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
8" X 6" TEE
C1
PROFILE W-C4
8" DIP 8" GATE VALVEC2
8" GATE VALVEC2
6" DIP
PROFILE W-C7
8" DIP
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
BNSF R
A
I
L
W
A
Y
℄ CR 81 SB ON RAMP
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DRAFT-NOT FOR CONSTRUCTION
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S3-UTL-SWP-008
CIVIL/SYSTEMS CONSTRUCTION
VOLUME 6C - UTILITIES
UTILITY PLAN
90% SUBMITTAL - R00 - 02/27/26
60SEE SHEET 36SEE SHEET 34HORIZONTAL
SCALE IN FEET
0 15 30 60
PROFILE REFERENCE
PROFILE W-C7 - SEE SHEET 53
PROFILE W-C4 - SEE SHEET 52
XX
NOTES:
1.SEE SHEET 4 FOR PROPOSED UTILITY
LEGENDS.
2. = CONSTRUCTION NOTE. REFER TO
SHEET 4 FOR NOTES.
SECEVAULTELECNMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPT
NMH-FIB-OPTNMH-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTHC-FIB-OPTTWELECTRANS.GASMETERTCOCOCO2471+00
2472+00
2473+00
2474+00
2475+00
2476+00
2477+00
2478+00
1471+00
1472+00
1473+00
1474+00
1475+00
1476+00
1477+00
1478+00
4360+00
4361+00
4362+00
4363+00
4364+00
4365+00
4366+00
4367+00
3360+00
3361+00
3362+00
3363+00
3364+00
3365+00
3366+00
3367+00
BOTTINEAU B
L
V
D
(
C
R
8
1
)
LAKELAND AVE N
CRYSTAL AIRPORT RD℄ SB BOTTINEAU BLVD (CR 81)
℄ TRACK 1
℄ TRACK 2
℄ NB BOTTINEAU BLVD (CR 81)
EX ROW (TYP)
EX PROPERTY
LINE (TYP)
12" X 8" CROSS
6' DIP
6" X 8" TEE 6' DIP
SEE PROFILE W-C18
8" DIP
(2) 6" PROPOSED
SERVICES
PROFILE 7080-7083
15" PVCSAN7081
SAN7083
2
8" X 8" TEE
SEE PROFILE W-C18
8" GATE VALVE C21
C1
C1
(2) 6" GATE VALVESC2
15" PVC
172+00173+00174+00 174+89
8
8
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
SAN7080 8
8" DIP
CONSTRUCTION LIMITS
1
(2) 6" GATE VALVESC21
(2) 6" DIP SERVICES
15" PVC
12' CIP
SAN70828
CRYSTAL AIRPORT RDPROFILE 7079-7080 BNSF RAILWAY
CRYSTAL AIRPORT
SEE PROFILE W-C18
SEE PROFILE W-C15
SEE PROFILE W-C18
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S3-UTL-SWP-011
CIVIL/SYSTEMS CONSTRUCTION
VOLUME 6C - UTILITIES
UTILITY PLAN
90% SUBMITTAL - R00 - 02/27/26
60SEE SHEET 39SEE SHEET 37HORIZONTAL
SCALE IN FEET
0 15 30 60
SEE SHEET ##
PROFILE REFERENCE
PROFILE 7079-7080 - SEE SHEET 50
PROFILE 7080-7083 - SEE SHEET 50
PROFILE W-C18 - SEE SHEET 56
PROFILE W-C15 - SEE SHEET 56
XX
NOTES:
1.SEE SHEET 4 FOR PROPOSED UTILITY
LEGENDS.
2. = CONSTRUCTION NOTE. REFER TO
SHEET 4 FOR NOTES.
SECDSSSSCOCOCOC
O
L
O
R
A
D
O
A
V
E
N CRYSTAL AIRPORT RDLAKELAND AVE NCRYSTAL AIRPORT RDB
R
U
N
S
W
I
C
K
A
V
E
N
EX ROW (TYP)
SEE PROFILE W-C18
8" DIP
8" X 8" TEE
SEE PROFILE W-C12
8" DIP
6" GATE VALVEC21
166+00
16
7
+
0
0
16
8
+
0
0
169+00
170+00 171+00172+00B
R
U
N
S
W
I
C
K
A
V
E
N
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
CONSTRUCTION LIMITS
9
8" X 12" TEE
1
1
1
C1
12" DIP
12" DIP
6" DIP
6" DIP CRYSTAL AIRPORT RDCRYSTAL AIRPORT
SEE PROFILE W-C21
SEE PROFILE W-C18
Dec, 05 2025 11:29 am C:\pw\kh1\d0345567\S3-UTL-SWP.dwg By: amalokuSHEET
OF
SHEET NAME:
NO.DATE BY REVISION / SUBMITTALCHECKDESIGN
DRAFT-NOT FOR CONSTRUCTION
HORIZONTAL
SCALE IN FEET
0 15 30 60
50
S3-UTL-SWP - 023
CIVIL/SYSTEMS CONSTRUCTION
VOLUME 6C - UTILITIES
UTILITY PLAN
90% SUBMITTAL - R00 - 02/27/26
60
SEE SHEET 38
SEE SHEET 49PROFILE REFERENCE
PROFILE W-C21 - SEE SHEET 57
PROFILE W-C12 - SEE SHEET 55
PROFILE W-C18 - SEE SHEET 56
XX
NOTES:
1.SEE SHEET 4 FOR PROPOSED UTILITY
LEGENDS.
2. = CONSTRUCTION NOTE. REFER TO
SHEET 4 FOR NOTES.
FLAGFLAGFLAGDDDEEEEESSVAULTELECVAULTELECEEEEEEEEEEEEETVAULTELECVAULTELECVAULTELECVAULTELECEEVAULTELECEEMETERELECMETERELECEVAULTELECEEEMETERELECMETERELECVAULTELECVAULTELECVAULTELECVAULTELECGASMETERTVAULTELECNMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT NMH-FIB-OPT
NMH-FI
B
-
O
P
T
NMH
-
F
I
B
-
O
P
T
NMH-FIB-O
P
T
NMH-F
I
B
-
O
P
T
NMH-FIB-OPT
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XXXCOCO2457+00 2458+00 2459+00 2460+00 2461+00 2462+00 2463+00
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4345+00 4346+00 4347+00 4348+00 4349+00 4350+00 4351+00 4352+00
3345+00 3346+00 3347+00 3348+00 3349+00 3350+00 3351+00 3352+00
100+00 101+00 102+00
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PROFILE 7075-7077
SAN7076 8
℄ CR 81 SB OFF RAMP
℄ EB BASS LAKE RD (CR 10)
℄ CR 81 SB ON RAMP
℄ SB BOTTINEAU BLVD (CR 81)
℄ SB CR 81 NB ON RAMP
℄ WB BASS LAKE RD (CR 10)
℄ CR 81 NB OFF RAMP
℄ TRACK 1
BNSF RAILWA
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ADAIR AVE NBASS LAKE ROAD STATION
SEE PROFILE W-C5
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UTILITY PLAN
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SEE SHEET ##SEE SHEET ##SEE SHEET ##SEE SHEET ##SEE SHEET ##SHEET OVERLAP AREA. REFER
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PROFILE W-C5 - SEE SHEET 52
PROFILE W-C10 - SEE SHEET 54
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NOTES:
1.SEE SHEET 4 FOR PROPOSED UTILITY
LEGENDS.
2. = CONSTRUCTION NOTE. REFER TO
SHEET 4 FOR NOTES.
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℄ WB BASS LAKE RD (CR 10)
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SHEET OVERLAP AREA. REFER
TO SHEETS REFERENCED FOR
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SEE
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NOTES:
1.SEE SHEET 4 FOR PROPOSED UTILITY
LEGENDS.
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SHEET 4 FOR NOTES
3.SEE UTILITY PLAN SHEET
36 - S3-UTL-SWP-009 FOR UTILITY
DESIGN NOTES IN THIS AREA
.
BASS LAKE ROAD MEDIAN
1/5/2026
BROOKLYN PARK CRYSTAL ROBBINSDALE MINNEAPOLIS
DRAFT - WORK IN PROCESS
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Existing Bass Lake Road Median Landscape
Sherburne Ave to Bottineau Blvd Lakeland Ave to Bottineau Blvd
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Bass Lake Road Median Landscape Plan Example
January 5, 2026
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January 5, 2026
Sections
Section 1 - Facing East
Section 2 - Facing East
COUNCIL STAFF REPORT
DATE: May 28, 2026
TO: Mayor and City Council
FROM: City Manager Adam R. Bell
City Clerk Chrissy Serres
RE: Consider option to conduct 18 days of in-person Early Voting and opt out of 46
days of in-person absentee voting
Background
A bill proposing various election law amendments (HF4240) has passed both the Minnesota
House of Representatives and the Senate, which the Governor signed into law on May 18th.
This bill contains a provision allowing municipalities that administer Absentee Voting to opt
to conduct 18 days of Early Voting rather than 46 days of Absentee/Early Voting. The League
of Minnesota Cities has been advocating for this change for a few years to provide clear
processes for voters and more efficient use of city resources.
Currently, voters who arrive to vote in person during the first 28 days of the 46-day period
cannot place their ballots directly into a tabulator. This causes confusion and, in some
cases, frustration. This period is referred to as "Absentee Voting", when a voter completes a
ballot application and places their voted ballot in a series of envelopes (similar to those
returned by mail). These envelopes are processed after the voter has left the building and
forwarded to Hennepin County for counting on the 18th day before Election Day. Despite
promotion and publication on the City website and newsletter, a small percentage of voters
opt to use this method.
Analysis
During the last 18 days before Election Day ("Early Voting"), voters can complete an
abbreviated ballot application and vote using a ballot tabulator, which is the peak time for
turnout, as the data show. Staff reviewed absentee and early voting history data for the
2022 and 2024 election cycles. In 2024, when the early voting period was extended from 7
days to 18 days, the vast majority of registered voters in Crystal voted in the last 18 days
rather than the first 28 days, consistent with Hennepin County’s records showing that 70%
of voters cast ballots in the 18-day Early Voting period or on election day.
From a staffing perspective, the City has at least two Election Judges working daily
throughout the 46-day period. There are many days when no votes are cast, or only a
couple, during the first few weeks. In Presidential Election years, there are three Election
Days, requiring 138 days of staffing, and in midterm years, there are two Election Days,
requiring 92 days of staffing. For cities like Crystal with limited resources and no full-time
5.3
election staff, the city uses full-time staff as election judges for most of the election period.
This is a significant use of staff time, and these added responsibilities place significant
demands on City operations while serving a smaller portion of voters.
During the 46-day period, other election duties of the City Clerk include training and
scheduling of Election Judges (for early voting and Election Day), preliminary and public
equipment testing, security planning, statutory publication and posting deadlines, and
setting up the precincts for Election Day. Much of this work is deadline-driven and occurs in
the first few weeks of Absentee Voting. Completing these tasks before conducting Early
Voting would help reduce conflicting priorities. Additionally, the process for issuing ballots
in the Statewide Voter System differs between the first 28 days of Absentee Voting and the
last 18 days of in-person Early Voting. Minimizing the time required for each process would
reduce confusion for both voters and election staff.
Hennepin County has expressed support for what each city determines is appropriate
for their situation and has requested notification of the Council's decision by June 1, 2026,
for this year's elections. However, due to the timing of this law change and council
meetings, they are accommodating opt-out decisions after June 1. Should the Council opt
to switch to the 18-day option, voters would still be able to vote by mail for the entire 46-day
period. The proposed opt-out provision would not remove access to absentee or early
voting. Residents would still be able to vote by mail during the full 46-day absentee voting
period, vote in person during the 18-day early voting period, or vote on Election Day. This
would continue to provide residents with multiple voting options while allowing the City to
focus resources during the periods of highest voter participation.
The County has confirmed that it can directly handle any additional ballots it receives from
cities that opt to switch to the 18-day format. As of the time of this staff report, the
understanding is that cities would need to notify the County annually of their preference
between the 46-day and 18-day models.
Requested City Council Action
Staff recommends the City Council adopt a resolution selecting the option to conduct 18
days of in-person Early Voting and opt out of 46 days of in-person absentee voting in the City
of Crystal in 2026
Attachment(s)
A resolution selecting the option to conduct 18 days of in-person Early Voting and opt out of
46 days of in-person absentee voting in the City of Crystal in 2026
5.3
CITY OF CRYSTAL
HENNEPIN COUNTY, MINNESOTA
RESOLUTION NO. 2026-_____
A RESOLUTION SELECTING THE OPTION TO CONDUCT 18 DAYS OF IN-PERSON EARLY
VOTING AND OPTING OUT OF 46 DAYS OF IN-PERSON ABSENTEE VOTING IN THE CITY
OF CRYSTAL FOR 2026 ELECTIONS
WHEREAS, the Minnesota Legislature adopted, and the Governor signed into law, amendments
to Minnesota election law allowing municipalities administering absentee voting to opt to
conduct 18 days of in-person Early Voting rather than 46 days of in-person absentee voting; and
WHEREAS, voters would continue to have the ability to vote by mail during the full 46-day
absentee voting period, vote in person during the 18-day Early Voting period, or vote on
Election Day; and
WHEREAS, the majority of in-person voters in Crystal historically vote during the final 18 days
before Election Day; and
WHEREAS, the 18-day Early Voting process allows voters to cast ballots directly into a tabulator,
creating a more streamlined and efficient voting experience; and
WHEREAS, conducting 18 days of in-person Early Voting would allow the City to more efficiently
utilize staffing and administrative resources during periods of highest voter participation; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Crystal, Minnesota, that
the City of Crystal elects to conduct 18 days of in-person Early Voting and opts out of 46 days of
in-person absentee voting for elections conducted in 2026.
Adopted by the Crystal City Council this 2nd day of June 2026.
____________________________
Julie Deshler, Mayor
ATTEST:
___________________________
Chrissy Serres, City
5.3
Please hand this form to the City Clerk before the meeting begins.
To provide ample opportunity for all, speaking time is limited
to three minutes and topic discussion is limited to 10 minutes.
(Information provided on this form is open to the public)
(please print clearly)
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Address:
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Thank you for your attendance and participation.