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Message Popular AnnualFinancial ReportF O R T H E F I S C A L Y E A R E N D E DD E C E M B E R 3 1 , 2 0 2 4Our Vision: Being Minnesota’s favorite place.Our Mission: Serve well. Deliver value. Drive results.Our Values: Be responsible. Treat people right. Build a better future.

TABLE OFCONTENTSFinancial Report MessageAbout the CountyCounty Organization and StructureFinancial OverviewA B O U T C R O W W I N G1234Fund Types & BalancesTax Levy InformationH O W M O N E Y I S A L L O C A T E D67Public SafetyCommunity ServicesLand ServicesTransportation ServicesGovernance ServicesAdministrative ServicesW H E R E Y O U R M O N E Y G O E S8910111213Connect With Us!W A N T M O R E C R O W W I N G ?14

We are pleased to present Crow Wing County’stwelfth Popular Annual Financial Report (PAFR).The PAFR is a condensed version of the 2024Annual Comprehensive Financial Report (ACFR).The ACFR is a more inclusive document, detailingthe County’s financial statements, notes, schedules,and statistics. The ACFR was prepared inconformance with Generally Accepted AccountingPrinciples (GAAP). The ACFR received anunmodified (clean) opinion.This report provides a summary of the financialposition of the County in a simple, easy-to-readformat for the fiscal year ending December 31,2024. The PAFR also provides information on theproperty tax levy and other noteworthy activities.The PAFR is consistent with GAAP, and isunaudited.Thank you for your interest in Crow Wing County.For a complete review of the County’s financialposition, please consult the 2024 ACFR availableon the County’s website at www.crowwing.gov, orcontact Finance at 218-824-1047 orFinance.Dept@crowwing.gov. Respectfully submitted, Nancy MalechaFinance Director The Government Finance Officers Association ofthe United States and Canada (GFOA) has givenan Award for Outstanding Achievement in PopularAnnual Financial Reporting to Crow Wing Countyfor its Popular Annual Financial Report for thefiscal year ended December 31, 2023. The Awardfor Outstanding Achievement in Popular AnnualFinancial Reporting is a prestigious nationalaward recognizing conformance with the higheststandards for preparation of state and localgovernment popular reports.In order to receive an Award for OutstandingAchievement in Popular Annual FinancialReporting, a government unit must publish aPopular Annual Financial Report, whose contentsconform to program standards of creativity,presentation, understandability and readerappeal.An Award for Outstanding Achievement inPopular Annual Financial Reporting is valid for aperiod of one year only. Crow Wing County hasreceived a Popular Award for the last elevenconsecutive years (fiscal years ended 2013-2023).We believe our current report continues toconform to the Popular Annual Financial Reporting requirements, and we are submitting itto the GFOA.Financial ReportMessage1

The original County Courthouse was builtin Brainerd in 1872; it was replaced in1920 by the building now known as theHistoric Courthouse.Located nearby are the Sheriff’s Office, Jail,Judicial Center, Community Services,Central Services, and Land Servicesbuildings.The Highway Department is located off-site near the Brainerd Lakes RegionalAirport, and the Solid Waste offices are onthe County Landfill property. ABOUTCROW WINGCOUNTYThe County seat is the City of Brainerd,which is the largest community in theCounty with a population of 14,563residents in 2023.Crow Wing’s population is around 68,000,and during the summer tourism season, itswells to near 200,000.E S T A B L I S H E D I N 1 8 5 7 A N DF O R M A L L Y O R G A N I Z E D I N 1 8 7 0 ,C R O W W I N G C O U N T Y C O V E R S9 9 9 M I O F N O R T H - C E N T R A LM I N N E S O T A , A P P R O X I M A T E L Y1 2 5 M I L E S N O R T H W E S T O F T H EM I N N E A P O L I S / S T . P A U LM E T R O P O L I T A N A R E A .22

Crow Wing County CitizensCounty BoardCounty SheriffCounty AttorneyCounty AdministratorVeteran’s ServicesHighwayMaintenanceTransportationServicesCommunityServicesLand ServicesAdministrativeServicesCustomer ServicesHealth & SocialServicesCommunityCorrectionsPublic LandManagementProperty Valuation& ClassificationEnvironmentalServicesPropertyRecords/TaxpayerServicesEngineeringPublic TransitFacilitiesInformationTechnologyAccounting &FinanceElectionsHuman ResourcesCOUNTY ORGANIZATION& STRUCTURE3By statute, the County provides a full range of services related to:Public safety, highway, health, attorney, human services, recreation, maintenance of property records &vital statistics, issuance of various permits & licenses, and property tax assessment, collection, anddistribution.Crow Wing Countyis governed by theBoard ofCommissioners,with one memberfrom each of thefive districts.Each commissioneris elected to four-year overlappingterms.Both the County Attorney andSheriff are also elected officials.The County Boardappoints a CountyAdministrator, who isresponsible for theadministration of Boardpolicy and manages variousdivisions and departmentswithin the County.Offices & departments of the County are grouped under different service areas, broadly organized around similaractivities, expectations, and focuses: Governance, Public Safety, Community, Land, Transportation, andAdministrative Services.Most service areas are managed by a department head, overseeing the various departments or offices within it.This structure allows the County to streamline operations, promote efficiencies, enhance communication withinand across departments, and overall provide a better customer experience.While the County presents the ACFR in accordance with GAAPwith regard to fund structure, internally the County operates undera different organizational structure.( F U L L - T I M E E Q U I V A L E N T )2 0 2 4 E M P L O Y E E S5 3 7 . 9

FINANCIALOVERVIEW4F O R M O R E D E T A I L , A C C E S S T H E A N N U A LC O M P R E H E N S I V E F I N A N C I A L R E P O R T ( A C F R ) A T :W W W . C R O W W I N G . G O VS I G N I F I C A N T B U D G E T A R Y F A C T O R S F R O M 2 0 2 3 - 2 0 2 4RevenuesCharges for Services: Overall decreased by $132,971Decreases:$1,866,239 related to conservation of naturalresources operations$788,808 related to health and human servicesIncreases:$1,574,515 from highway and streets operationsGrants & Contributions: Overall decreased by $4,734,854Decreases:$5,000,000 from federal COVID-19 CommunityDevelopment Block Grants (CDBG) endingProperty Tax: Overall increased by $511,590Increases:3.99% levy increase from prior yearDelinquent tax collectionsTransportation Sales & Use Tax: Overall increased by$125,255Increases:Sales and tax collectionsExpensesGovernmental Costs: Overall increased by $3,624,643Overall Increases:Personnel-related expensesProperty & Casualty insurance premiumsHighways & Streets: Increased by $746,600Bituminous resurfacing & planned construction projectsConservation of Natural Resources: Increased by $92,815Purchases of minor equipmentEconomic Development: Decreased by $5,142,412Project expenses concluded due to ending of CBDG grantThis section provides an overview of the main changes in the County’s finances and budgets, broken down by revenues,expenses, and primary increases/decreases by category.

FINANCIALOVERVIEW5Per Capita Income:$56,919 (2023)The County landfill runs semi-independently from the restof the County, operating like abusiness and has its ownfund. Over 60,000 tons of waste ismanaged between thesanitary and demolitionlandfills.C O N D E N S E D S T A T E M E N T SStatement of Net Position:All County assets + deferredoutflows less liabilities +deferred inflows. Over time,increases or decreases in netposition can provide insightsinto the health of theCounty’s financial position.Net position in governmentalaccounting is comparable to‘net worth’ in for-profitaccounting.Statement of Activities:Shows how the County’s netposition changed over themost recent fiscal year.( C O N T I N U E D )New recycling center, opened July 2023Crow Wing County operates as a ‘pay-as-you-go’ organization for all capital expenditures and remainsdebt-free as of the end of 2024. This is just one indication of our commitment in providing fiscalresponsibility to our taxpayers.O U T S T A N D I N GD E B T :$ 0Population:63,428 (2015)68,304 (2024)+7.7%Labor Force:31,262 (2015)33,916 (2024)+8.5%Average EMV (Est.Market Value):$405,100 (2024)

FUND TYPES &BALANCES6Fiduciary Funds are used to account for resources held forthe benefit of parties outside the government. Fiduciaryfunds are not included in the government-wide financialstatements because the resources of these funds are notavailable to support the County’s own programs.The General Fund is the primary fund for the County.It accounts for all revenues and expendituresassociated with the general operations of the Countynot required to be accounted for in separate funds.The County reports one Enterprise Fund, theLandfill Fund, which is operated and accountedfor much like a business. Special Revenue Funds account for proceeds of specificrevenue sources that are restricted or committed for specificpurposes.The Capital Projects Fund is used to account for the financialresources used for the acquisition or construction of capitalfacilities and other capital assets.The County maintains one Permanent Fund, theEnvironmental Trust, to account for resources that arenonspendable or restricted for environmental purposespursuant to Minn. Stat. § 373.475. The Debt Service Fund is used to account forfinancial resources used for the repayment of debt.G E N E R A L F U N D O T H E R F U N D B A L A N C E S

H O W M U C H D O T H E C O U N T YS E R V I C E S C O S T Y O U ?TAX LEVYINFORMATION7The County acts as an intermediary and dispersesyour taxes to various groups. Per dollar ofproperty tax in 2025, Crow Wing County keeps$0.31 and the remaining $0.69 is distributed outto schools, cities, townships, and special districts.A L T H O U G H Y O U P A Y P R O P E R T YT A X A T T H E C O U N T Y , N O T A L L O FT H O S E D O L L A R S A R E K E P T H E R E .Out of the 31% of theproperty tax fundsretained by the County,the chart below showswhere those taxdollars go.Monthly Cost Per Homeowner: $214.09On the right, thecheckbook showshow much Countyservices cost ahomeowner permonth.In 2025, the total levy to the Countyis $47,741,458.See table on the bottom right for a breakdown.

PUBLIC SAFETYAlongside the 10 local police departmentsacross the County, they form a strong networkof support, working tirelessly to enhancepublic safety initiatives and communityoutreach efforts. The Sheriff’s Office hasapproximately 130 employees consisting of:8AdministratorsInvestigatorsField DeputiesSpecialist units:Tactical Response TeamBomb SquadT H E S H E R I F F ’ S O F F I C E I S C O M M I T T E D T O E N S U R I N GT H E S A F E T Y A N D W E L L B E I N G O F T H E R E S I D E N T SA N D V I S I T O R S I N C R O W W I N G C O U N T Y .In 2024:21,000+ 911 Calls450 Criminal arrests, 676 Warrantarrests, 2,579 jail bookings205mi of ATV trails700mi of groomedsnowmobile trails400+ lakes, for1,700+ hours, fromMay to SeptemberAside from our Roadways,Officers Also Patrol:F A S T F A C T SCorrectional OfficersDispatchersSupportHonor GuardDrone TeamTotal Expenses:

COMMUNITY SERVICES9Community Services has a goal ofworking together to strengthenour community. The vision is toprovide a safe and stablecommunity with efficient andadequate resources.121,300+ Calls Answered33,000+ Clients served in-person500+ WIC clients served at clinicmonthly on-average10,145 Financial Assistance CasesAdult ServicesChildren and Family ServicesChild SupportFinancial AssistanceChild ProtectionPublic HealthCommunity CorrectionsS O M E O F T H E R E S O U R C E SP R O V I D E D T O O U RC O M M U N I T Y I N C L U D E :Employees act as advocates forresidents to make our communitya better place to live. The teamworks in all parts of our societyto meet people where they areand empower them to live totheir fullest potential. I N 2 0 2 4 :Total Expenses:F A S T F A C T SR E S O U R C E G U I D ECommunity Services has aresource guide full ofcontact information oforganizations that providevarious services to thecommunity. Click here toview.

I N 2 0 2 3 :LAND SERVICES10I N - D E P T H L I S T O F A L LS E R V I C E S O F F E R E D :Land Services provides a multitudeof services under its purview, suchas:Property TaxReal estate document recordingLand SalesProperty ValuationPermittingSurveyingEnvironmental:PermittingAddressingSubdivisionsSeptic, Stormwater managementSurveyingForest managementRecreationAssessing:ValuationClassificationTax Reduction ProgramsRight to be heardCustomer Services:Recording real estatedocumentsProperty information searchProperty transfersParcel ConsolidationLand SalesVital Records managementIn 2024:41,000+ customers assisted1,271 Marriage certificates/licensesissuedOver 4 million treeseedlings plantedsince 198343,755 inspections and310 decontaminations byAIS Inspectors at 43 boatlandings in 2024The County manages:Over 300 acres of parks1,000+ mi of trails105,000 acres of recreational landF A S T F A C T STotal Expenses:

TRANSPORTATIONSERVICES11EngineeringConstructionMaintenanceSnowplowingRoadside Cleanup (Pick-a-Mile)Oversize Loads/WeightRestrictionsRoad Standards and StudiesSales Tax for TransportationS O M E O F T H E R E S O U R C E SP R O V I D E D T O O U RC O M M U N I T Y I N C L U D E :The Highway Department’s missionis to provide and maintain a high-quality and safe transportationsystem for residents and visitorsalike.The Highway Department also has aLong-Range Transportation plan,click here to view.This service shows the location ofCounty snowplows during snow events.W H E R E ’ S M Y S N O W P L O W ?Total Expenses:L O C A L O P T I O N S A L E S T A X ( L O S T )LOST is a 0.5% sales tax created to allow the County to generaterevenues not just from residents, but also those who visit the area.These funds are allocated directly to the road network - for bothmaintenance and improvements. In 2024, LOST generated Crow WingCounty about $9,013,848.I N 2 0 2 4 :Over $1.35 million spent on snowplowing & ice removal for 550+ mi. ofroad129 miles of roadways crack sealed83 miles of road constructionF A S T F A C T S

GOVERNANCE SERVICES122025 Commissioners:District 1 - Paul KoeringDistrict 2 - Jon LubkeDistrict 3 - Steve Barrows (Chair)District 4 - Rosemary Franzen (Vice-Chair)District 5 - Jamie LeeCounty Board of CommissionersVeteran’s ServicesCounty Attorney’s OfficeLaw LibraryAppropriations for variousorganizationsS O M E O F T H E R E S O U R C E SP R O V I D E D T O O U RC O M M U N I T Y I N C L U D E :County Board meetings: 2nd & 4th Tuesday ofmonth at 9:00 AMCommittee of the Whole meetings: 3rd Tuesdayof month at 9:00 AMThese meetings are held in the Board Room on3rd floor of the Historic Courthouse.Both can also be watched via Youtube livestreamHERE.Total Expenses:

Bids and PurchasingBusiness LicensingElectionsFacilities MaintenanceFinancial ServicesGIS-County MapsInformation TechnologyS O M E O F T H E R E S O U R C E S P R O V I D E DT O O U R C O M M U N I T Y I N C L U D E :ADMINISTRATIVESERVICES13Administrative Services is comprisedof 6 main divisions: Finance,Elections, Facilities, InformationTechnology, HR, and the CountyExtension.Total Expenses:Finance is the central accounting officefor the County. Staff work to ensureCounty operations are fiscallyresponsible and public funds arestewarded appropriately.Elections administers federal, state, andCounty elections and offers support forcity, township, and school districtelections.Facilities maintains and operates manysystems as well as 12 CWC and 4 City ofBrainerd buildings, ensuring Countyoperations can run smoothly.IT maintains, monitors, and upgrades thecomputer infrastructure within theCounty.Human Resources works to attract andmaintain talent.County Extension delivers practicaleducation and research you can use athome, generally relating to agriculture,gardening, wellbeing, and development.HR has recently published a recruitmentmicrosite, allowing visitors to see whatopportunities Crow Wing County has to offer.Click the image below to view the site.

Connect with us! Find us on:WWW.CROWWING.GOVIf you have a question about this report or need information, contact Administrative Services – Financial Services Division,326 Laurel Street, Suite 22, Brainerd, Minnesota 56401. You may also contact us via email atFinance.Dept@crowwing.gov, by phone at 218-824-1047, or visit our web site at www.crowwing.gov.F O R M O R E D E T A I L E D F I N A N C I A L I N F O R M A T I O N , A C C E S S T H EA N N U A L C O M P R E H E N S I V E F I N A N C I A L R E P O R T ( A C F R )H E R EW A N T M O R E C R O W W I N G ?Our Vision: Being Minnesota’s favorite place.Our Mission: Serve well. Deliver value. Drive results.Our Values: Be responsible. Treat people right. Build a better future. 14