Minn. 2010 Municipal Liquor Store Report

STATE OF MINNESOTA
Office of the State Auditor
Rebecca Otto
State Auditor
Analysis of Municipal
Liquor Store Operations
For the Year Ended December 31, 20
Description of the Office of the State Auditor

The mission of the Office of the State Auditor is to oversee local government finances for
Minnesota taxpayers by helping to ensure financial integrity and accountability in local
governmental financial activities.
Through financial, compliance, and special audits, the State Auditor oversees and ensures
that local government funds are used for the purposes intended by law and that local
governments hold themselves to the highest standards of financial accountability.
The State Auditor performs approximately 150 financial and compliance audits per year
and has oversight responsibilities for over 3,300 local units of government throughout the
state. The office currently maintains five divisions:
Audit Practice - conducts financial and legal compliance audits of local governments;
Government Information - collects and analyzes financial information for cities, towns,
counties, and special districts;
Legal/Special Investigations - provides legal analysis and counsel to the Office and
responds to outside inquiries about Minnesota local government law; as well as
investigates allegations of misfeasance, malfeasance, and nonfeasance in local
government;
Pension - monitors investment, financial, and actuarial reporting for approximately 730
public pension funds; and
Tax Increment Financing - promotes compliance and accountability in local
governments use of tax increment financing through financial and compliance audits.
The State Auditor serves on the State Executive Council, State Board of Investment,
Land Exchange Board, Public Employees Retirement Association Board, Minnesota
Housing Finance Agency, and the Rural Finance Authority Board.
525 Park Street, Suite 500
Saint Paul, Minnesota 55103
(651) 296-2551
state.auditor@osa.state.mn.us
www.auditor.state.mn.us
This document can be made available in alternative formats upon request. Call
651-296-2551 [voice] or 1-800-627-3529 [relay service] for assistance; or visit the Office
of the State Auditors web site: www.auditor.state.mn.us.
Analysis of Minnesota
Municipal Liquor Store Operations
For the Year Ended December 31, 2010
March 27, 2012
Government Information Division

State of Minnesota
Deputy State Auditor
Greg Hierlinger
Government Information Staff
John Jernberg, Research Analyst
Christy John, Research Analyst
Mark Albarado, Analyst
Tiffany Heinz, Analyst
Erin Schutta, Analyst
Jennifer Carlson (Intern)
Khanh Nguyen (Intern)
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Table of Contents
Background and Purpose.......................................................................................................1
Executive Summary..................................................................................................................3
Recommendations.....................................................................................................................4
Map of 2010 Municipal Liquor Operations in Greater Minnesota........................5
Map of 2010 Municipal Liquor Operations in the Seven-County
Metro Area.................................................................................................................6
Analysis of Minnesota Municipal Liquor Store Operations......................................7
Total Net Profits by Operation Type for the Years 2006 to 2010 (Figure 1)........................7
Municipal Liquor Store Operations with Net Losses in 2010 (Table 1)...........8
Total Sales by Operation Type for the Years 2006 to 2010 (Figure 2).................9
Total Operating Expenses by Operation Type for the Years 2006 to 2010 (Figure 3)..................10
Comparison of Average Sales Per Store for Greater Minnesota and Metro Area Municipal
Liquor Operations by Type - 2010 (Figure 4)................................................................................11
Comparison of Operating Expenses as a Percent of Sales for Greater Minnesota and
Metro Area Municipal Liquor Operations by Type - 2010 (Figure 5).........................................12
Off-Sale Liquor Store Total Sales and Total Operating Expenses - 2010 (Table 2)......................13
Comparison of Average Net Transfers for Greater Minnesota and Metro Area Municipal
Liquor Operations by Type - 2010 (Figure 6)...............................................................................14
Cities Required to Hold Hearings in 2010 (Table 3)......................................................................14
Number of Municipal Liquor Operations - 2001 to 2010 (Figure 7).............................................15
Comparison of 2009 and 2010 Liquor Store Operations (Table 4)................................................16
Appendix 1 (2010 Liquor Store Tables)

Comparison of City Liquor Store Operations - 2010 (Table 5).....................................................19
Comparison of City Liquor Store Operations - 2010 - Ranked by Gross Sales (Table 6).............24
Comparison of City Liquor Store Operations - 2010 - Ranked by Net Profit/(Loss) as a
Percent of Sales (Table 7)..............................................................................................................29
Comparison of Metro Area City Liquor Store Operations - 2010 (Table 8)...................................34
Comparison of Greater Minnesota City Liquor Store Operations - 2010 (Table 9).......................35
Appendix 2 (2010 Liquor Store Tables and Maps by Economic Development Region)
Comparison of Off-Sale City Liquor Store Operations - 2010 - Average Per Store by
Economic Development Region (Table 10)........................................................................................41
Comparison of On-Sale City Liquor Store Operations - 2010 - Average Per Store by
Economic Development Region (Table 11)........................................................................................41
Comparison of City Liquor Store Operations - 2010 - Listed by Economic Development
Region and City (Table 12).................................................................................................................42
Comparison of City Liquor Store Operations - 2010 - Listed by Economic Development
Region and City - Ranked by Net Profit/(Loss) as a Percent of Sales by Type of
Establishment (Table 13).....................................................................................................................48
2010 Average Sales Per Off-Sale Municipal Liquor Establishment by Economic
Development Region (Figure 8)..........................................................................................................54
2010 Average Sales Per On-Sale Municipal Liquor Establishment by Economic
Development Region (Figure 9)..........................................................................................................55
2010 Average Net Profit and Percent of Sales Per Off-Sale Municipal Liquor Establishment
by Economic Development Region (Figure 10)..................................................................................56
2010 Average Net Profit and Percent of Sales Per On-Sale Municipal Liquor Establishment
by Economic Development Region (Figure 11)..................................................................................57
Background and Purpose

This report provides comparative data on municipal liquor operations owned and operated by
Minnesota cities.1 In 2010, 209 Minnesota cities operated 242 municipal liquor stores, with 116 cities
operating both on-sale and off-sale liquor establishments and 93 cities restricting their
municipally-owned establishments to off-sale liquor stores.2-3 While the majority of municipallyowned liquor stores are located in Greater Minnesota, 19 cities within the Seven-County Metro Area
(Metro Area) own and operate liquor establishments (see maps on pages 5 and 6 for locations of
establishments).
Minnesota municipalities were originally authorized to own and operate liquor establishments as a
means of controlling the sale of alcohol. For many communities in Greater Minnesota, municipal
liquor operations provide access and convenience in areas that might be unable to attract a
privately-run establishment. In addition to these functions, profitable municipal liquor operations have
provided another source of revenues to supplement traditional tax and fee revenues.
The underlying financial data provided in this report is compiled from audited and unaudited financial
statements that are required to be filed annually with the Office of the State Auditor. The tables and
analysis derived from this data provide a basis of comparison for municipal liquor operations to
highlight the current trends and financial condition of these operations. This report provides
comparative data to city officials to assist them in the management of their municipal liquor store
operations. In addition, it provides information to the public and policymakers, enabling them to
evaluate the financial condition of these operations.
Minn. Stat. 340A.601 authorizes cities with not more than 10,000 people to own and operate on-sale and off-sale liquor
establishments. Once a city has established a municipal liquor store, it may continue to operate the store regardless of its
subsequent population growth.
2
On- and off-sale operations are referred to as on-sale operations in this report.
3
There were 210 cities that operated municipal liquor stores in 2010. The City of Ivanhoe did not file 2010 financial
information with the Office of the State Auditor and is not included in the analysis.
Executive Summary
The combined net profit of all municipal liquor operations totaled $21.74 million in 2010. This
represents a decrease of $204,781, or 0.9 percent, from the amount generated in 2009. Among
on-sale operations, net profits totaled $2.0 million in 2010, which was a decrease of $266,079,
or 11.9 percent, from 2009. Total net profits for off-sale operations totaled $19.7 million in
2010, which was an increase of $61,298, or 0.3 percent, over 2009 (pg. 7).
Over the past five years, net profits have increased 8.0 percent. Among off-sale stores, there
was a 16.0 percent increase in net profits, while on-sale stores showed a decrease of
35.7 percent (pg. 7).
Forty Minnesota cities reported net losses for 2010, compared to 38 cities in 2009. All 40 cities
with losses were from Greater Minnesota (pg. 8).
During 2010, Minnesotas municipal liquor operations reported a 15th consecutive year of
record sales totaling $313.5 million. Total sales generated in 2010 increased by $2.2 million, or
0.7 percent, over 2009 (pg. 9).
Municipal liquor operations located within the Metro Area are considerably larger and more
profitable than their Greater Minnesota counterparts. Although only 19 of the 209 Minnesota
cities (9.1 percent) that own and operate municipal liquor stores are located in the Metro Area,
they represent 37.2 percent of the total sales and 36.8 percent of the net profits of municipal
liquor operations. Sales by all Metro Area operations averaged $3.0 million in 2010, compared
to average sales of $969,139 for all Greater Minnesota municipal liquor operations5 (pgs. 10
and 11).
During 2010, Minnesotas municipal liquor stores transferred $16.6 million of their profits to
other city funds. This represents an increase of 0.7 percent from the total net transfers made in
2009. Transfers totaled $6.3 million among Metro Area establishments, compared to
$10.3 million for Greater Minnesota establishments (pg. 13).
Minnesota law requires cities to hold a public hearing on the future of their liquor store(s) if the
liquor operation shows a net loss in at least two of the past three years. While this report is
based on 2010 data, an examination of losses for the years 2008, 2009, and 2010 shows that the
30 cities in Table 3 should have held hearings on or after November 17, 20106 (pg. 14).
All figures are rounded from the actual numbers.

The average was calculated by dividing the total sales for each area by the number of liquor stores in each area.
6
Minn. Stat. 340A.602. See the Office of the State Auditors Statement of Position, Municipal Liquor Store Hearings.
5
Recommendations
One purpose of this report is to provide data to city officials that will enable them to evaluate the
efficiency of their liquor operations through comparisons to similarly-situated liquor operations. The
tables included in this report may be downloaded as a spreadsheet so those who manage municipal
liquor operations can compare their operation to similar operations. Municipal officials can compare
location, population, and financial indicators, such as total sales, to make a review of operations more
meaningful.
City officials should make sure that they compare their operations to cities with the same type of
operations. Off-sale operations should not be compared to on-sale operations because operating
expenses are generally much higher for on-sale operations, due to factors such as the added costs of
bartenders, wait staff, and entertainment. Useful comparisons include:
Gross Profits. Cities with relatively low gross profits (total sales minus cost of sales) should
consider whether the gross profits reflect their intended markup policies. If gross profits are
well below the intended markup of inventory, a number of factors can be in play such as theft,
poor inventory control, or damage of inventory.7
Gross Profits as a Percent of Total Sales. This measure may help a city determine if its
intended markup is below other nearby municipal liquor stores, therefore resulting in a lower
gross profit. Conversely, if the markup is higher than nearby cities, it may hurt sales. It is
important to use the proper comparison. Gross profits as a percent of total sales are much
higher for on-sale operations than off-sale operations. On-sale operations require a greater
gross profit margin to cover the higher operating costs associated with these types of
operations.
Operating Expenses. If operating expenses are relatively high compared to similarly-sized

stores, city officials should look at stores with low operating expenses for ideas on how they
might operate more efficiently.
Operating Expenses as a Percent of Sales. A comparison of operating expenses as a percent

of sales can help determine the efficiency of the operation. In operations with similar levels of
sales, this percentage should be comparable. If the percentage is much higher, city officials
should examine why their costs are higher.
It is important to conduct a physical inventory on a regular basis and compare it to perpetual inventory amounts and
investigate discrepancies. For additional information on detecting and preventing fraud, see the Office of the State
Auditors Statement of Position, Internal Controls for Municipal Liquor Stores.
20 Municipal Liquor Operations in Greater Minnesota
Warroad
Lancaster
Roseau
Kittson
Roseau
Baudette
Williams
Lake of
the Woods
Ranier
Marshall
Littlefork
53
Koochiching
Goodridge
Big Falls
Thief River Falls Pennington

2B
Beltrami
Orr
St. Hilaire
Kelliher
Polk
Red Lake
59
Norman
Cook
Blackduck
Clearbrook
Mentor
Bigfork
Itasca
Mahnomen
St.
Louis
2
Mahnomen
Twin
Valley
Ogema
Cass
Walker
Hubbard
Ulen
Remer
Akeley
Callaway
Longville
Nevis
Clay
Hitterdal
Becker
Park
Hackensack
Rapids
Detroit
Hawley Lake
Audubon Lakes
Fifty Lakes
Park
Wolf Menahga
Lake
Frazee
Pelican
New
Barnesville
Sebeka
Rapid Vergas
York
Perham
Crow
Wadena
Mill
Aitkin
75
Wing
Erhard
Nisswa
Otter
Wadena
Elizabeth Tail
Verndale
Wilkin
71
Underwood
10
Fergus Falls Dalton Battle Parkers Bertha
Eagle
Lake Prairie Bend Todd
Millerville
Clarissa
Randall
Browerville
Douglas Miltona
Grant
Long Prairie
Brandon
Alexandria
Flensburg Morrison
Osakis
Herman
Gilman
Holdingford
Silver Bay
Beaver
Bay
Two
Harbors
Proctor
Carlton
Barnum
Aitkin
Moose Lake
Sauk Rapids
Glenwood
Morris
Benton
94
Clontarf
Benson
De Graff
Danvers
Appleton
12
Isle
Mille
Lacs
Finlayson
Hinckley
Kanabec
Ogilvie
Mora
Pine City
Princeton
Sherburne
Elk
Big Lake
Paynesville
Maple
River
Meeker South
Lake
Monticello
Haven
Buffalo
Lac qui
HowardWright
Waverly
Litchfield
Hennepin
Lake
Madison Parle
Darwin
Kandiyohi
Chippewa
Dassel
494
Dawson Montevideo
Delano
McLeod
Silver Lake
212 Granite Falls
Hutchinson
Boyd
Biscay
Buffalo
Olivia
St. Yellow
Lake
Sacred Heart Renville
Leo Medicine
Glencoe Carver Scott
Hanley Belview
Falls
Vesta
Ivanhoe
Sibley
RedwoodFairfax
Lonsdale
RedwoodFalls
Le Sueur
Lyon Marshall
Le Center
Swift
Braham Rush City

Cambridge
North Branch
Isanti
Chisago
Stacy
Lindstrom
Anoka
Russell
Sleepy Eye
Lake Benton
Balaton
Tracy
Pipestone
Hadley
Pipestone
Lake
Wilson
Wilmont
Rock
Luverne
Brown
Walnut
Grove
Cottonwood
Murray
Avoca
Nicollet
Hanska
Blue
Madelia
Windom
Waseca
Earth
Mapleton
St.
Lewisville
James
Northfield
14
Dodge
218
20
MN Hwy
US Hwy
Kellogg
61
Winona
Olmsted
Rushford
63
Ellendale
40
Minnesota Counties
Kasson
Houston
Freeborn
Mower
60
Caledonia
Fillmore
65
Interstate
Goodhue
52
Mazeppa
Wabasha
Kenyon West
Concord
Pine
Medford
Plainview
Island
Steele
Waldorf
Municipal Liquor
Operations
Dakota
Rice
Wells
Okabena
Sherburn Martin
Nobles
Lakefield
Faribault
90
Jackson Fairmont Blue
Worthington Jackson
Conger
Earth
69
Ellsworth
Round
Kiester
Elmore
Lake
Washington
Cleveland
Watonwan
Butterfield
Heron
Lake
169
Ramsey
Lincoln
Pine
Isanti
Stearns
Pope
35
Milaca
Foreston
Traverse
Stevens
Cromwell
Palisade
Big
Stone
Grand
Marais
Lake
Bagley
Bemidji
Ada
Browns
Valley
Cook
Winton
Northome
Clearwater
Canton
80
100 Miles
Spring
Grove
http://gis.leg.mn
20 Municipal Liquor Operations in the Seven-County Metro Area

Isanti
St.
Francis
Sherburne
Chisago
94
10
Anoka
Anoka
Wright
Rogers
35E
Lexington
Spring
Lake
Park Fridley
Brooklyn
Center
Robbinsdale
12
Hennepin
Ramsey
Columbia
Heights
St.
Anthony
Wayzata
694
394
Mound
494
61
35W
Edina
Washington
Richfield
Eden
Prairie
Carver
212
Savage
Apple
Valley
Dakota
Lakeville
Scott
35
Farmington
Sibley
169
Municipal Liquor
Operations
Le Sueur
Nicollet
Seven-County
Metro Area
52
Interstate
Goodhue
Rice
US Hwy
MN Hwy
10
15
20 Miles
http://gis.leg.mn
Analysis of Minnesota Municipal Liquor Store Operations

Net Profits of Municipal Liquor Store Operations
Overall
The combined net profit of all municipal liquor operations totaled $21.78 million in 2010. This
represents a decrease of $204,781, or 0.9 percent, from the amount generated in 2009. Among on-sale
operations, net profits totaled $2.0 million in 2010, which was a decrease of $266,079, or 11.9 percent,
from 2009. Total net profits for off-sale operations totaled $19.7 million in 2010, which was an
increase of $61,298, or 0.3 percent, over 2009.
Over the past five years, net profits have increased 8.0 percent. Among off-sale stores, there was a
16.0 percent increase in net profits, while on-sale stores showed a decrease of 35.7 percent.
Figure 1 below shows the five-year trend of net profits.
Total Net Profits (in millions)
Figure 1: Total Net Profits by Operation Type for the Years

2006 to 2010
$25.0
$20.0
$15.0
$10.0
$5.0
$0.0
2006
2007
On-Sale Operations
2008
Off-Sale Operations
All figures are rounded from the actual numbers.
2009
Total of All Operations
2010
Variances Among Individual Operations

Net profits and losses for municipal liquor stores operating as of December 31, 2010, ranged from a
loss of $97,585 in Howard Lake to a profit of $1.3 million in Edina. Overall, of the municipal liquor
operations that reported in both 2009 and 2010, 110 cities showed year-to-year increases in their net
profits, while 96 showed decreases. Of the 96 cities with declines in net profits between 2009 and
2010, 85 were in Greater Minnesota, and 11 were in the Metro Area.
Operations Losing Money
In addition to municipal liquor operations that posted declining net profits between 2009 and 2010,
40 Minnesota cities reported net losses for 2010, compared to 38 cities in 2009. All 40 cities with
losses were from Greater Minnesota. Table 1 below lists the cities whose liquor operations posted net
losses in 2010.
Table 1
Municipal Liquor Store Operations with Net Losses in 2010
Name of City
Howard Lake
Biscay
Williams
Rushford
Moose Lake
Verndale
Wells
Plainview
Vesta
Foreston
Kellogg
Lake Wilson
Ellendale
Audubon
Fifty Lakes
Eagle Bend
Remer
Okabena
Saint Hilaire
Twin Valley
Net Loss
($97,585)
(93,244)
(88,963)
(75,146)
(66,762)
(53,467)
(53,315)
(52,059)
(41,482)
(29,218)
(28,261)
(21,589)
(18,936)
(18,571)
(15,604)
(14,614)
(14,350)
(13,392)
(12,793)
(12,079)
Name of City
Browerville
Bertha
Wilmont
Lake Benton
Herman
Sherburn
Dalton
Boyd
Avoca
Orr
Hackensack
Browns Valley
Russell
Round Lake
Clearbrook
Erhard
Canton
Darwin
Elmore
Waldorf
Net Loss
(11,484)
(10,052)
(9,822)
(9,430)
(9,352)
(8,430)
(7,571)
(7,370)
(7,143)
(5,226)
(4,139)
(3,653)
(3,381)
(3,113)
(3,014)
(2,513)
(762)
(567)
(537)
(138)
Total Sales at Municipal Liquor Operations

During 2010, Minnesotas municipal liquor operations reported a 15th consecutive year of record sales
totaling $313.5 million. Total sales generated in 2010 increased by $2.2 million, or 0.7 percent, over
2009. Total municipal liquor sales ranged from $80,879 in Canton to $14.8 million in Lakeville.9
Figure 2 below shows that, while overall sales have increased every year, total sales among on-sale
operations have been relatively flat.
Total Sales (in millions)
Figure 2: Total Sales by Operation Type for the Years

2006 to 2010
$350.0
$300.0
$250.0
$200.0
$150.0
$100.0
$50.0
$0.0
2006
On-Sale Operations
2007
2008
Off-Sale Operations
2009
2010
Operating Expenses of Municipal Liquor Operations

During 2010, Minnesotas municipal liquor operations reported operating expenses totaling
$65.9 million. This represents an increase of $858,431, or 1.3 percent, over the amount reported in
2009. Off-sale liquor operations had operating expenses totaling $41.8 million in 2010. This represents
an increase of $628,750, or 1.5 percent, over 2009. Operating expenses for on-sale liquor operations
totaled $24.1 million in 2010. This represents an increase of $229,681, or 1.0 percent, over 2009.
Among individual liquor operations that were in business for all of 2010, expenses ranged from a high
of $2.2 million in Lakeville to a low of $22,648 in Canton. In general, the level of sales largely
dictates the level of expenses. However, even among operations of similar size, there is a wide range
of operating expenses.
The City of St. Leo was not included in these comparisons because it discontinued operations in April of 2010.
Figure 3 below shows that operating expenses have continued to rise for off-sale operations and
remained flat for on-sale operations between 2009 and 2010.
Total Operating Expenses

(in millions)
Figure 3: Total Operating Expenses by Operation Type for the

Years 2006 to 2010
$70.0
$60.0
$50.0
$40.0
$30.0
$20.0
$10.0
$0.0
2006
On-Sale Operations
2007
2008
Off-Sale Operations
2009
2010
Comparison Between Municipal Liquor Operations in Greater Minnesota and the

Metro Area
Sales
Municipal liquor operations located within the Metro Area are considerably larger and more profitable
than their Greater Minnesota counterparts. Although only 19 of the 209 Minnesota cities (9.1 percent)
that own and operate municipal liquor stores are located in the Metro Area, they represent 37.2 percent
of the total sales and 36.8 percent of the net profits of municipal liquor operations.
Sales by all Metro Area operations averaged $3.0 million in 2010, compared to average sales of
$969,139 for all Greater Minnesota municipal liquor operations.10
On-Sale and Off-Sale Sales Comparison

When broken down by type of operation, the contrasts between Greater Minnesota and Metro Area
operations remain clear. Off-sale operations in the Metro Area average sales of $3.1 million, compared
to $1.7 million in Greater Minnesota. Metro Area operations are almost exclusively off-sale
operations. Among Metro Area municipal liquor operations, off-sale operations outnumbered on-sale
operations 36 to 3. Conversely, among Greater Minnesota cities with municipal liquor operations,
on-sale operations outnumbered off-sale operations 122 to 81. As with the off-sale operations, on-sale
operations are much larger in the Metro Area than in Greater Minnesota. Sales per on-sale
establishment were more than four times greater in the Metro Area than in Greater Minnesota,
$2.0 million to $515,139, respectively.
10
The average was calculated by dividing the total sales for each area by the number of liquor stores in each area.
10
Figure 4 below shows the contrast in the level of sales between liquor operations in Greater Minnesota
and the Metro Area by establishment type.
Average Sales per Store
Figure 4: Comparison of Average Sales Per Store for Greater

Minnesota and Metro Area Municipal Liquor Operations by
Type - 2010
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
On-Sale Operations
Off-Sale Operations
Greater Minnesota Operations
Metro Area Operations
Net Profit
In 2010, the average net profit of Metro Area municipal liquor operations was $204,124, compared to
$68,375 for municipal liquor operations in Greater Minnesota. All Metro Area liquor operations
reported a net profit in 2010, ranging from $17,935 in Farmington to $1.3 million in Edina. Net profit
and losses among Greater Minnesota municipal liquor operations ranged from a loss of $97,585 in
Howard Lake to a profit of $902,365 in Detroit Lakes.
On-Sale and Off-Sale Net Profit Comparison
The average net profit of off-sale operations in the Metro Area was $210,815, compared to $149,254
for those in Greater Minnesota.11 The large difference in net profit appears to be primarily the result
of the higher sales volume at Metro Area stores compared to those in Greater Minnesota because
operating expenses as a percent of sales is actually higher among Metro Area stores (18.5 percent)
than Greater Minnesota (16.4 percent).
Among on-sale operations, there was a stark contrast between the Metro Area operations and those in
Greater Minnesota. The average net profit per store in the Metro Area was $123,823 compared to
$13,167 in Greater Minnesota.12 The wide variance in net profit was primarily the result of two
factors: much higher sales at Metro Area operations and the accompanying efficiencies in regards to
purchasing power, staffing, and fixed asset costs in larger operations.
11
The average was calculated by dividing the total net profit for each area by the number of liquor stores in each area.
The Metro Area on-sale average is based on only 3 stores compared to 122 stores in Greater Minnesota.
12
11
Figure 5 below compares operating expenses as a percent of sales for the Metro Area and Greater
Minnesota by type of municipal liquor operation.
Operating Expenses as a
Percent of Sales
Figure 5: Comparison of Operating Expenses as a Percent of

Sales for Greater Minnesota and Metro Area Municipal
Liquor Operations by Type - 2010
40.0%
30.0%
20.0%
10.0%
0.0%
On-Sale Operations
Off-Sale Operations
Operating Expenses as a Percent of Sales

An examination of sales and operating expenses of off-sale and on-sale operations shows a wide
variation in operating expenses as a percent of sales. Among off-sale operations, operating expenses as
a percent of sales ranged from a high of 49.4 percent in Eagle Bend to a low of 7.2 percent in Detroit
Lakes. The average operating expenses as a percent of sales for off-sale operations in 2010 was
17.1 percent, compared to 17.2 percent in 2009.13
Among on-sale operations, operating expenses as a percent of sales ranged from a high of 70.8 percent
in Biscay to a low of 10.5 percent in Rush City.14 The average among on-sale operations was
35.0 percent. Off-sale operations should not be compared to on-sale operations because operating
expenses are generally much higher for on-sale operations due to factors such as the added costs of
bartenders, wait staff, and entertainment.
13
The average operating expenses as a percent of sales was calculated by dividing the sum of operating expenses by the
sum of sales for off-sale operations.
14
The City of Saint Leo was not included in this comparison because it closed in April of 2010.
12
Table 2 below shows the range of operating expenses for stores with similar levels of total sales.15
Table 2
Off-Sale Liquor Store Total Sales and Total Operating Expenses - 2010
Off-Sale Municipal Liquor
Stores with Total Sales Between
$1 to $300,000
$300,001 to $500,000
$500,001 to $1,000,000
$1,000,001 to $2,000,000
$2,000,001 to $3,000,000
$3,000,001 to $5,000,000
Greater than $5,000,000
Number of
Cities
6
10
11
25
14
13
14
Range in Total Operating

Expenses
$29,004 to $137,728
$60,841 to $116,594
$93,155 to $172,886
$161,296 to $395,263
$285,001 to $568,003
$364,513 to $980,910
$370,472 to $2,242,665
Net Transfers of Municipal Liquor Store Operations

Transfers
Profits generated by municipal liquor operations generally serve two purposes. First, municipal liquor
operations use profits to ensure that they have an adequate level of reserves to purchase inventory and
maintain their facilities. Second, profits in excess of what is needed to fulfill the first purpose may be
transferred to other city funds to supplement existing revenue sources. During 2010, Minnesotas
municipal liquor stores transferred $16.6 million of their profits to other city funds. This represents an
increase of 0.7 percent from the total net transfers made in 2009. Transfers totaled $6.3 million among
Metro Area establishments, compared to $10.3 million for Greater Minnesota establishments. The
difference in the overall dollar value of net transfers is a result of there being more municipal liquor
operations in Greater Minnesota than in the Metro Area.
On-Sale and Off-Sale Transfers Comparison
The overall level of net transfers was larger in Greater Minnesota than the Metro Area. When transfers
are examined on a per-establishment basis, however, the average net transfer for off-sale stores in the
Metro Area was more than in Greater Minnesota ($162,297 to $108,326, respectively). The average
net transfer per on-sale establishment was more than 12 times greater among operations in the Metro
Area than in Greater Minnesota ($153,648 to $12,801).16
15
A similar analysis for cities that operate both on-sale and off-sale liquor establishments is not as useful because of the
differences among these operations. The operating expenses of on-sale establishments are generally considerably higher
than the operating expenses of off-sale establishments. It would be inappropriate to draw comparisons between the total
operating expenses of on-sale and off-sale establishments in different cities. Such comparisons could be flawed due to the
potential for contrasting the operating expenses of a city with a small on-sale operation and a large off-sale operation with
the operating expenses of a city with a large on-sale operation and a small off-sale operation.
16
The Metro Area on-sale average is based on only 3 stores compared to 122 stores in Greater Minnesota.
13
Figure 6 below shows the difference in average net transfers between operations in the Metro Area and
Greater Minnesota by type of store.
Average Net Transfers

per Store
Figure 6: Comparison of Average Net Transfers for Greater

Minnesota and Metro Area Municipal Liquor Operations by
Type - 2010
$200,000
$150,000
$100,000
$50,000
$0
On-Sale Operations
Off-Sale Operations
Oversight Responsibilities
City officials who are responsible for the operation of municipal liquor establishments should make
certain that the operations are managed appropriately and do not have a negative financial impact on
the city. Minnesota law requires cities to hold a public hearing on the future of their liquor store(s) if
the liquor operation shows a net loss in at least two of the past three years. While this report is based
on 2010 data, an examination of losses for the years 2008, 2009, and 2010 shows that the 30 cities in
Table 3 below should have held hearings on or after November 17, 2010.17 Of the 30 cities required to
hold a hearing in 2010, 23 were on the previous years list. The City of Saint Leo would have been
required to hold a hearing, but it discontinued operations in 2010.
Table 3
Cities Required to Hold Hearings in 2010
Audubon
Canton
Hackensack
Lewisville
Saint Hilaire
Bertha
Clontarf
Herman
Moose Lake
South Haven
Biscay
Darwin
Howard Lake
Okabena
Twin Valley
Boyd
Ellendale
Kellogg
Orr
Verndale
17
Browns Valley
Elmore
Lake Benton
Plainview
Wells
Buffalo Lake
Erhard
Lake Wilson
Rushford
Wilmont
Minn. Stat. 340A.602. See the Office of the State Auditors Statement of Position, Municipal Liquor Store Hearings.
14
Declining Number of Liquor Operations

Due in part to the lack of profitability, insurance costs, and other concerns, the number of cities
operating municipal liquor stores has steadily declined. Figure 7 below shows the decline in the
number of municipal liquor stores over the last ten years.18
Figure 7: Number of Municipal Liquor Operations 2001 to 2010

265
260
Number of Stores
255
250
:
245
240
235
230
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
Years
18
The closing of operations in the cities of Cottonwood, Dundee, and Morton in 2009 resulted in three fewer stores. This
was offset by the addition of three cities that failed to report in 2009 but reported in 2010; Conger, Hitterdahl, and
Williams.
15
Table 4
Comparison of 2009 and 2010 Liquor Store Operations
On-Sale and Off-Sale Stores
Number of Cities
Sales
Cost of Sales
Gross Profit
Operating Expenses
Income from Operations
Nonoperating Revenues
Nonoperating Expenses
Net Income Before Transfers
Transfers To/(From) Other Funds
2009
118
2010
116
Amount
$69,220,380
43,447,522
25,772,858
23,855,412
1,917,446
1,066,846
740,416
2,243,876
2,064,971
Amount
$68,852,346
43,150,347
25,701,999
24,085,093
1,616,906
788,642
427,751
1,977,797
2,022,652
Percent of Sales
2009
2010
100.0% 100.0%
62.8%
62.7%
37.2%
37.3%
34.5%
35.0%
2.8%
2.3%
1.5%
1.1%
1.1%
0.6%
3.2%
2.9%
-----
Variance
($368,034)
(297,175)
(70,859)
229,681
(300,540)
(278,204)
(312,665)
(266,079)
(42,319)
Percent
Change
-0.5%
-0.7%
-0.3%
1.0%
-15.7%
-26.1%
-42.2%
-11.9%
-2.0%
Percent of Sales
2009
2010
100.0% 100.0%
74.9%
74.8%
25.1%
25.2%
17.0%
17.1%
8.1%
8.2%
0.6%
0.5%
0.6%
0.6%
8.1%
8.0%
-----
Variance
$2,612,215
1,589,629
1,022,586
628,750
393,836
(246,431)
86,107
61,298
161,860
Percent
Change
1.1%
0.9%
1.7%
1.5%
2.0%
-16.0%
5.8%
0.3%
1.1%
Percent of Sales
2009
2010
100.0% 100.0%
72.2%
72.1%
27.8%
27.9%
20.9%
21.0%
6.9%
6.9%
0.8%
0.7%
0.7%
0.6%
7.0%
6.9%
-----
Variance
$2,244,181
1,292,454
951,727
858,431
93,296
(524,635)
(226,558)
(204,781)
119,541
Percent
Change
0.7%
0.6%
1.1%
1.3%
0.4%
-20.1%
-10.2%
-0.9%
0.7%
Off-Sale Only Stores

Number of Cities
Sales
Cost of Sales
Gross Profit
Operating Expenses
2009
92
2010
93
Amount
$241,988,398
181,279,059
60,709,339
41,149,546
19,559,793
1,544,934
1,487,120
19,617,607
14,455,244
Amount
$244,600,613
182,868,688
61,731,925
41,778,296
19,953,629
1,298,503
1,573,227
19,678,905
14,617,104
2009*
210
2010**
209
Amount
$311,208,778
224,726,581
86,482,197
65,004,958
21,477,239
2,611,780
2,227,536
21,861,483
16,520,215
Amount
$313,452,959
226,019,035
87,433,924
65,863,389
21,570,535
2,087,145
2,000,978
21,656,702
16,639,756
Total City Liquor Stores

Number of Cities
Sales
Cost of Sales
Gross Profit
Operating Expenses
*Excludes the cities of Conger, Hitterdahl, and Williams, which failed to report in 2009. These cities are included in
the 2010 data.
**Four cities that appeared in the 2009 report are not included in this report. The cities of Cottonwood, Dundee, and
Morton closed prior to 2010. The City of Ivanhoe failed to report its financial information in 2010.
16
Appendix 1
20 Liquor Store Tables
19
Type of Store
On- & Off-Sale

Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Name of City
Ada
Aitkin
Akeley
Alexandria
Anoka
Apple Valley
Appleton
Audubon
Avoca
Bagley
Balaton
Barnesville
Barnum
Battle Lake
Baudette
Beaver Bay
Bemidji
Benson
Bertha
Big Falls
Big Lake
Biscay
Blackduck
Blue Earth
Boyd
Braham
Brandon
Brooklyn Center
Browerville
Browns Valley
Buffalo
Buffalo Lake
Butterfield
Caledonia
Callaway
Cambridge
Canton
Clarissa
Clearbrook
Cleveland
Clontarf
Columbia Heights
Conger
Cook
Cromwell
Dalton
Danvers
Darwin
Dassel
Dawson
De Graff
----------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
1,707
2,165
432
11,070
17,142
49,084
1,412
519
147
1,392
643
2,563
613
875
1,106
181
13,431
3,240
497
236
10,060
113
785
3,353
175
1,793
489
30,104
790
589
15,453
733
586
2,868
234
8,111
346
681
518
719
164
19,496
146
574
234
253
97
350
1,469
1,540
115
Population
$560,530
929,991
426,610
5,047,865
3,589,782
9,032,194
499,812
549,523
241,647
843,898
410,592
414,287
468,086
1,097,160
1,241,082
416,538
4,952,562
991,050
203,500
302,352
3,107,592
472,331
796,600
1,382,416
292,709
1,251,167
440,880
5,543,026
420,043
283,005
4,117,397
350,513
216,188
603,521
502,481
4,174,750
80,879
355,231
451,478
207,949
368,035
8,158,259
345,536
1,387,629
435,139
294,815
343,654
440,920
1,009,692
461,280
420,306
Sales
$334,548
732,026
257,243
4,032,497
2,774,827
6,545,733
357,453
374,907
128,729
643,519
255,154
315,953
248,654
777,573
802,505
216,094
3,629,170
664,809
113,043
165,831
2,264,871
223,100
540,181
1,033,176
165,574
962,496
247,504
4,009,751
237,547
174,831
2,911,920
206,324
158,687
457,979
291,098
3,198,873
62,581
213,959
293,717
111,241
202,042
6,220,511
188,161
1,037,174
210,842
241,084
172,149
353,480
781,092
327,418
204,605
Cost
of Sales
$225,982
197,965
169,367
1,015,368
814,955
2,486,461
142,359
174,616
112,918
200,379
155,438
98,334
219,432
319,587
438,577
200,444
1,323,392
326,241
90,457
136,521
842,721
249,231
256,419
349,240
127,135
288,671
193,376
1,533,275
182,496
108,174
1,205,477
144,189
57,501
145,542
211,383
975,877
18,298
141,272
157,761
96,708
165,993
1,937,748
157,375
350,455
224,297
53,731
171,505
87,440
228,600
133,862
215,701
40.3%
21.3%
39.7%
20.1%
22.7%
27.5%
28.5%
31.8%
46.7%
23.7%
37.9%
23.7%
46.9%
29.1%
35.3%
48.1%
26.7%
32.9%
44.5%
45.2%
27.1%
52.8%
32.2%
25.3%
43.4%
23.1%
43.9%
27.7%
43.4%
38.2%
29.3%
41.1%
26.6%
24.1%
42.1%
23.4%
22.6%
39.8%
34.9%
46.5%
45.1%
23.8%
45.5%
25.3%
51.5%
18.2%
49.9%
19.8%
22.6%
29.0%
51.3%
Gross Profit
Percent
Amount
of Sales
$190,400
165,551
141,911
750,431
706,717
1,607,986
104,176
190,008
123,658
168,230
145,869
75,550
227,106
232,691
380,498
185,311
695,541
323,299
101,631
123,516
530,194
334,486
322,365
259,277
144,995
245,656
162,338
1,256,728
206,538
115,248
686,535
160,195
62,386
136,557
206,720
648,644
22,648
136,609
160,775
110,237
163,684
1,396,175
156,903
220,385
189,410
63,174
160,846
84,906
186,616
116,594
159,739
$35,582
32,414
27,456
264,937
108,238
878,475
38,183
(15,392)
(10,740)
32,149
9,569
22,784
(7,674)
86,896
58,079
15,133
627,851
2,942
(11,174)
13,005
312,527
(85,255)
(65,946)
89,963
(17,860)
43,015
31,038
276,547
(24,042)
(7,074)
518,942
(16,006)
(4,885)
8,985
4,663
327,233
(4,350)
4,663
(3,014)
(13,529)
2,309
541,573
472
130,070
34,887
(9,443)
10,659
2,534
41,984
17,268
55,962
Operating
Expenses
Income/(Loss)
Table 5
Comparison of City Liquor Store Operations - 2010
$3
20,650
1
5,259
41,238
27,730
---8,615
3,872
1,332
3,216
2,563
29,397
3,385
447
623
5,385
3,304
1,122
5,276
2,901
30,213
106,523
5,528
10,490
54,462
4,279
7,777
12,558
3,896
199,198
19,480
5,244
---1,468
16,666
3,588
5,159
---15,962
---1,105
4,972
6,354
10,437
1,872
4,480
4,570
25,909
1,433
----
$---------14,154
---132,122
---11,794
275
---------------------17,846
---------61,917
38,202
---24,028
---50,366
---------475
61,110
------------11,778
---------103
920
244,672
---------------7,671
41,358
---4,182
Nonoperating
Revenues
Expenses
$35,585
53,064
27,457
256,042
149,476
774,083
38,183
(18,571)
(7,143)
33,481
12,785
25,347
21,723
90,281
58,526
15,756
615,390
6,246
(10,052)
18,281
253,511
(93,244)
40,577
71,463
(7,370)
47,111
35,317
284,324
(11,484)
(3,653)
657,030
3,474
359
8,985
6,131
332,121
(762)
9,822
(3,014)
2,330
1,389
298,006
5,444
136,424
45,324
(7,571)
15,139
(567)
26,535
18,701
51,780
6.3%
5.7%
6.4%
5.1%
4.2%
8.6%
7.6%
-3.4%
-3.0%
4.0%
3.1%
6.1%
4.6%
8.2%
4.7%
3.8%
12.4%
0.6%
-4.9%
6.0%
8.2%
-19.7%
5.1%
5.2%
-2.5%
3.8%
8.0%
5.1%
-2.7%
-1.3%
16.0%
1.0%
0.2%
1.5%
1.2%
8.0%
-0.9%
2.8%
-0.7%
1.1%
0.4%
3.7%
1.6%
9.8%
10.4%
-2.6%
4.4%
-0.1%
2.6%
4.1%
12.3%
Net Profit/(Loss)
Percent
Amount
of Sales
$5,000
30,000
16,000
400,000
180,000
485,000
---5,000
10,900
15,000
12,242
15,000
24,000
90,000
---(17,324)
481,523
30,000
---8,000
200,000
(10,062)
40,000
------23,844
134,834
230,199
9,360
---350,000
---3,000
5,410
7,018
300,000
---10,000
25,000
---1,294
140,624
2,725
---40,000
3,500
31,086
---22,000
-------
Transfers
To/(From)
Other Funds
20
Delano
Detroit Lakes
Eagle Bend
Eden Prairie
Edina
Elizabeth
Elk River
Ellendale
Ellsworth
Elmore
Erhard
Fairfax
Fairmont
Farmington
Fergus Falls
Fifty Lakes
Finlayson
Flensburg
Foreston
Frazee
Fridley
Gilman
Glencoe
Glenwood
Goodridge
Grand Marais
Granite Falls
Hackensack
Hadley
Hanley Falls
Hanska
Hawley
Herman
Heron Lake
Hinckley
Hitterdal
Holdingford
Howard Lake
Hutchinson
Isanti
Isle
Jackson
Kasson
Kelliher
Kellogg
Kenyon
Kiester
Lake Benton
Lake Park
Lake Wilson
Lakefield
Name of City
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Type of Store
------------------------[21]
-------------------------------------------------------------------------------------------------------------------------------
Footnotes
5,464
8,569
535
60,797
47,941
173
22,974
691
463
663
148
1,235
10,666
21,086
13,138
387
315
225
533
1,350
27,208
224
5,631
2,564
132
1,351
2,897
313
61
304
402
2,067
437
698
1,800
201
708
1,962
14,178
5,251
751
3,299
5,931
262
456
1,815
501
683
783
251
1,694
Population
2,235,328
5,155,200
278,781
11,647,085
12,854,693
314,985
5,953,626
324,934
123,357
152,960
314,184
529,038
3,146,752
4,285,471
5,291,233
400,853
512,292
99,061
338,253
657,816
4,855,880
419,806
1,303,110
1,151,580
339,918
1,630,565
973,379
1,010,643
236,303
258,703
307,907
875,908
324,134
384,331
2,234,007
437,662
329,322
703,187
5,041,382
2,111,830
947,153
979,826
1,093,800
353,770
126,888
616,866
204,046
287,087
625,347
208,883
352,019
Sales
1,651,053
3,903,391
169,236
8,610,550
9,467,169
244,273
4,273,029
214,391
54,315
124,673
242,132
275,277
2,241,764
3,286,626
3,873,135
193,154
308,886
51,180
174,732
431,493
3,655,045
161,533
993,764
892,310
174,753
1,105,934
721,641
714,517
110,360
145,821
186,864
650,439
170,861
214,171
1,532,569
214,188
184,996
557,300
3,893,865
1,592,230
570,517
767,038
862,025
191,013
83,054
406,958
136,274
168,105
381,050
120,094
253,157
Cost
of Sales
584,275
1,251,809
109,545
3,036,535
3,387,524
70,712
1,680,597
110,543
69,042
28,287
72,052
253,761
904,988
998,845
1,418,098
207,699
203,406
47,881
163,521
226,323
1,200,835
258,273
309,346
259,270
165,165
524,631
251,738
296,126
125,943
112,882
121,043
225,469
153,273
170,160
701,438
223,474
144,326
145,887
1,147,517
519,600
376,636
212,788
231,775
162,757
43,834
209,908
67,772
118,982
244,297
88,789
98,862
26.1%
24.3%
39.3%
26.1%
26.4%
22.4%
28.2%
34.0%
56.0%
18.5%
22.9%
48.0%
28.8%
23.3%
26.8%
51.8%
39.7%
48.3%
48.3%
34.4%
24.7%
61.5%
23.7%
22.5%
48.6%
32.2%
25.9%
29.3%
53.3%
43.6%
39.3%
25.7%
47.3%
44.3%
31.4%
51.1%
43.8%
20.7%
22.8%
24.6%
39.8%
21.7%
21.2%
46.0%
34.5%
34.0%
33.2%
41.4%
39.1%
42.5%
28.1%
Gross Profit
Percent
Amount
of Sales
445,800
370,472
137,728
2,030,779
2,127,474
68,789
954,037
129,818
61,016
29,004
77,920
238,383
431,012
980,910
874,444
223,643
165,273
28,068
201,287
196,889
887,135
224,153
161,296
196,120
156,602
291,870
161,568
279,016
124,529
107,418
125,402
160,220
156,876
136,865
535,962
150,634
152,314
240,141
772,218
373,865
271,814
172,886
222,881
137,166
79,639
184,676
56,972
128,674
221,995
108,103
76,382
138,475
881,337
(28,183)
1,005,756
1,260,050
1,923
726,560
(19,275)
8,026
(717)
(5,868)
15,378
473,976
17,935
543,654
(15,944)
38,133
19,813
(37,766)
29,434
313,700
34,120
148,050
63,150
8,563
232,761
90,170
17,110
1,414
5,464
(4,359)
65,249
(3,603)
33,295
165,476
72,840
(7,988)
(94,254)
375,299
145,735
104,822
39,902
8,894
25,591
(35,805)
25,232
10,800
(9,692)
22,302
(19,314)
22,480
Operating
Expenses
Income/(Loss)
Table 5
4,260
77,488
13,569
50,348
2,371
637
43,920
339
4,261
180
3,355
5,629
8,340
---28,748
340
1,966
---9,740
241
479
7,996
154
2,229
18,019
5,044
17,163
86
9,156
3,430
4,938
280
---116
1,574
---13,975
9,508
5,436
10,625
30
6,319
7,343
271
7,544
15,773
---262
---352
3,750
---56,460
---80,974
------40,389
---------------------51,245
---------1,192
---------1,806
---------18,904
21,335
---------30,038
5,749
4,290
45,246
------12,839
46,761
------------------1,041
---------2,627
----
Nonoperating
Revenues
Expenses
142,735
902,365
(14,614)
975,130
1,262,421
2,560
730,091
(18,936)
12,287
(537)
(2,513)
21,007
482,316
17,935
521,157
(15,604)
40,099
19,813
(29,218)
29,675
314,179
42,116
146,398
65,379
26,582
237,805
88,429
(4,139)
10,570
8,894
579
35,491
(9,352)
29,121
121,804
72,840
5,987
(97,585)
333,974
156,360
104,852
46,221
16,237
25,862
(28,261)
39,964
10,800
(9,430)
22,302
(21,589)
26,230
6.4%
17.5%
-5.2%
8.4%
9.8%
0.8%
12.3%
-5.8%
10.0%
-0.4%
-0.8%
4.0%
15.3%
0.4%
9.8%
-3.9%
7.8%
20.0%
-8.6%
4.5%
6.5%
10.0%
11.2%
5.7%
7.8%
14.6%
9.1%
-0.4%
4.5%
3.4%
0.2%
4.1%
-2.9%
7.6%
5.5%
16.6%
1.8%
-13.9%
6.6%
7.4%
11.1%
4.7%
1.5%
7.3%
-22.3%
6.5%
5.3%
-3.3%
3.6%
-10.3%
7.5%
Net Profit/(Loss)
Percent
Amount
of Sales
623,265
560,490
2,000
1,054,778
1,245,100
---341,415
(30,708)
------------65,000
141,300
335,442
------(175,743)
10,000
---350,000
---110,000
40,000
15,000
200,000
68,337
------1,669
30,000
5,000
------119,250
72,305
(3,860)
---343,453
150,000
---41,000
53,500
20,000
---25,000
---2,000
------(1,890)
Transfers
To/(From)
Other Funds
21
Type of Store
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Name of City
Lakeville
Lancaster
Le Center
Lewisville
Lexington
Lindstrom
Litchfield
Littlefork
Long Prairie
Longville
Lonsdale
Luverne
Madelia
Madison
Mahnomen
Maple Lake
Mapleton
Marshall
Mazeppa
Medford
Menahga
Mentor
Milaca
Millerville
Miltona
Montevideo
Monticello
Moose Lake
Mora
Morris
Mound
Nevis
New York Mills
Nisswa
North Branch
Northfield
Northome
Ogema
Ogilvie
Okabena
Olivia
Orr
Osakis
Palisade
Park Rapids
Parkers Prairie
Paynesville
Pelican Rapids
Perham
Pine City
Pipestone
----------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
55,954
340
2,499
250
2,049
4,442
6,726
647
3,458
156
3,674
4,745
2,308
1,551
1,214
2,059
1,756
13,680
842
1,239
1,306
153
2,946
106
424
5,383
12,759
2,751
3,571
5,286
9,052
390
1,199
1,971
10,125
20,007
200
184
369
188
2,484
267
1,740
167
3,709
1,011
2,432
2,464
2,985
3,123
4,317
Population
14,763,552
284,334
842,581
209,679
3,117,226
2,299,221
1,929,216
392,429
1,261,140
1,371,306
1,430,550
1,064,495
365,454
446,208
985,202
1,061,690
592,096
3,420,094
319,174
370,426
778,695
497,430
1,762,995
338,001
664,288
2,022,804
4,481,605
1,039,395
2,509,291
1,589,226
2,738,976
483,010
708,611
2,973,230
2,083,661
2,852,512
293,953
325,770
449,328
208,611
936,513
515,956
662,689
366,213
3,025,342
668,610
964,495
944,505
2,404,283
1,660,026
1,264,322
Sales
11,151,231
171,541
520,677
112,340
2,447,546
1,607,299
1,475,876
227,398
972,845
890,948
1,133,069
750,070
279,203
324,626
662,579
820,592
364,271
2,578,268
209,655
199,020
445,170
257,808
1,345,263
184,274
384,124
1,504,760
3,302,884
701,134
1,881,810
1,221,111
2,018,639
296,528
475,828
2,187,592
1,526,758
2,111,420
143,557
191,529
310,840
130,586
653,715
328,323
386,809
251,090
2,315,082
428,803
742,228
695,861
1,787,979
1,204,873
918,007
Cost
of Sales
3,612,321
112,793
321,904
97,339
669,680
691,922
453,340
165,031
288,295
480,358
297,481
314,425
86,251
121,582
322,623
241,098
227,825
841,826
109,519
171,406
333,525
239,622
417,732
153,727
280,164
518,044
1,178,721
338,261
627,481
368,115
720,337
186,482
232,783
785,638
556,903
741,092
150,396
134,241
138,488
78,025
282,798
187,633
275,880
115,123
710,260
239,807
222,267
248,644
616,304
455,153
346,315
24.5%
39.7%
38.2%
46.4%
21.5%
30.1%
23.5%
42.1%
22.9%
35.0%
20.8%
29.5%
23.6%
27.2%
32.7%
22.7%
38.5%
24.6%
34.3%
46.3%
42.8%
48.2%
23.7%
45.5%
42.2%
25.6%
26.3%
32.5%
25.0%
23.2%
26.3%
38.6%
32.9%
26.4%
26.7%
26.0%
51.2%
41.2%
30.8%
37.4%
30.2%
36.4%
41.6%
31.4%
23.5%
35.9%
23.0%
26.3%
25.6%
27.4%
27.4%
Gross Profit
Percent
Amount
of Sales
2,242,665
92,587
288,120
104,980
481,540
532,111
310,027
150,407
177,051
348,585
283,689
241,319
60,841
106,636
322,118
222,593
224,125
364,513
116,133
165,560
265,335
195,495
315,790
124,960
238,733
411,891
637,574
353,217
443,678
264,905
568,003
170,586
202,856
720,195
408,435
536,006
115,281
111,409
96,273
92,985
282,466
201,899
286,191
123,415
457,455
208,256
148,701
138,392
285,001
322,547
204,304
1,369,656
20,206
33,784
(7,641)
188,140
159,811
143,313
14,624
111,244
131,773
13,792
73,106
25,410
14,946
505
18,505
3,700
477,313
(6,614)
5,846
68,190
44,127
101,942
28,767
41,431
106,153
541,147
(14,956)
183,803
103,210
152,334
15,896
29,927
65,443
148,468
205,086
35,115
22,832
42,215
(14,960)
332
(14,266)
(10,311)
(8,292)
252,805
31,551
73,566
110,252
331,303
132,606
142,011
Operating
Expenses
Income/(Loss)
Table 5
75,982
421
550
9,786
3,418
25,093
2,215
2,696
5,939
1,804
3,685
5,501
3,942
1,716
47,440
6,188
19,111
3,196
9,699
7,060
2,457
8,045
6,860
1,651
2,317
2,823
99,139
---10,705
11,646
---2,822
3,783
---1,434
21,325
13,371
3,190
2,781
1,568
16,859
9,040
19,962
17,024
9,079
2,333
3,642
13,575
9,729
5,544
12,866
189,711
---3,597
---26,410
------------8,406
------------6,505
2,673
------------2,908
---27,828
------------51,806
------46,013
------13,236
31,702
9,484
---------------------------31,361
63
15,925
56,901
671
----
Nonoperating
Revenues
Expenses
1,255,927
20,627
30,737
2,145
165,148
184,904
145,528
17,320
117,183
125,171
17,477
78,607
29,352
16,662
41,440
22,020
22,811
480,509
3,085
12,906
67,739
52,172
80,974
30,418
43,748
108,976
640,286
(66,762)
194,508
114,856
106,321
18,718
33,710
52,207
118,200
216,927
48,486
26,022
44,996
(13,392)
17,191
(5,226)
9,651
8,732
261,884
2,523
77,145
107,902
284,131
137,479
154,877
8.5%
7.3%
3.6%
1.0%
5.3%
8.0%
7.5%
4.4%
9.3%
9.1%
1.2%
7.4%
8.0%
3.7%
4.2%
2.1%
3.9%
14.0%
1.0%
3.5%
8.7%
10.5%
4.6%
9.0%
6.6%
5.4%
14.3%
-6.4%
7.8%
7.2%
3.9%
3.9%
4.8%
1.8%
5.7%
7.6%
16.5%
8.0%
10.0%
-6.4%
1.8%
-1.0%
1.5%
2.4%
8.7%
0.4%
8.0%
11.4%
11.8%
8.3%
12.2%
Net Profit/(Loss)
Percent
Amount
of Sales
433,911
10,000
50,000
---10,000
131,500
59,000
20,000
90,000
------45,000
29,000
10,000
1,750
------486,922
---50,000
45,000
52,122
25,000
(3,000)
---108,500
245,936
---270,000
75,000
---30,075
50,883
140,000
96,700
131,280
20,000
10,000
------10,000
19,500
74,425
---284,436
---28,372
42,576
120,750
75,000
142,009
Transfers
To/(From)
Other Funds
22
Type of Store
On- & Off-Sale

Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Name of City
Plainview
Princeton
Proctor
Randall
Ranier
Redwood Falls
Remer
Richfield
Robbinsdale
Rogers
Roseau
Round Lake
Rush City
Rushford
Russell
Sacred Heart
Saint Anthony
Saint Francis
Saint Hilaire
Saint James
Saint Leo
Sauk Rapids
Savage
Sebeka
Sherburn
Silver Bay
Silver Lake
Sleepy Eye
South Haven
Spring Grove
Spring Lake Park
Stacy
Thief River Falls
Tracy
Twin Valley
Two Harbors
Ulen
Underwood
Vergas
Verndale
Vesta
Wadena
Waldorf
Walker
Walnut Grove
Warroad
Waverly
Wayzata
Wells
West Concord
Williams
------------------------------------------------------------[21]
-------------------------------------------------------------------------------------------
Footnotes
3,340
4,698
3,057
650
145
5,254
370
35,228
13,953
8,597
2,633
376
3,079
1,731
338
548
8,226
7,218
279
4,605
100
12,773
26,911
711
1,137
1,887
837
3,599
187
1,330
6,412
1,456
8,573
2,163
821
3,745
547
341
331
602
319
4,088
229
941
871
1,781
1,357
3,688
2,343
782
191
Population
591,925
2,536,307
1,027,165
558,707
411,563
1,675,187
517,274
11,117,676
2,647,370
3,109,426
1,550,105
136,187
1,047,685
458,793
242,721
452,818
6,826,901
2,050,403
458,469
970,194
24,307
2,285,330
5,181,548
454,068
767,339
909,821
563,658
550,503
252,802
368,141
2,302,346
2,581,853
4,132,681
819,876
534,706
1,755,551
345,618
413,817
584,308
312,076
206,518
1,612,478
211,655
901,134
483,615
1,242,956
927,005
2,895,946
695,711
376,200
317,758
Sales
401,131
1,918,078
787,061
360,556
170,327
1,259,311
324,812
8,310,154
1,966,614
2,203,221
1,112,167
113,012
937,079
325,474
129,831
278,758
5,232,072
1,535,157
276,687
685,697
15,501
1,795,841
3,841,671
269,046
527,719
537,070
315,680
399,697
128,868
217,219
1,723,702
1,697,356
3,200,964
487,094
352,816
1,263,741
174,856
315,748
444,103
200,194
131,286
1,225,384
121,495
662,139
246,226
902,483
649,628
1,630,346
472,576
209,700
210,709
Cost
of Sales
190,794
618,229
240,104
198,151
241,236
415,876
192,462
2,807,522
680,756
906,205
437,938
23,175
110,606
133,319
112,890
174,060
1,594,829
515,246
181,782
284,497
8,806
489,489
1,339,877
185,022
239,620
372,751
247,978
150,806
123,934
150,922
578,644
884,497
931,717
332,782
181,890
491,810
170,762
98,069
140,205
111,882
75,232
387,094
90,160
238,995
237,389
340,473
277,377
1,265,600
223,135
166,500
107,049
32.2%
24.4%
23.4%
35.5%
58.6%
24.8%
37.2%
25.3%
25.7%
29.1%
28.3%
17.0%
10.6%
29.1%
46.5%
38.4%
23.4%
25.1%
39.6%
29.3%
36.2%
21.4%
25.9%
40.7%
31.2%
41.0%
44.0%
27.4%
49.0%
41.0%
25.1%
34.3%
22.5%
40.6%
34.0%
28.0%
49.4%
23.7%
24.0%
35.9%
36.4%
24.0%
42.6%
26.5%
49.1%
27.4%
29.9%
43.7%
32.1%
44.3%
33.7%
Gross Profit
Percent
Amount
of Sales
246,273
436,281
190,860
185,361
200,256
324,699
206,812
1,903,617
471,509
647,511
252,485
31,019
109,746
210,154
118,368
177,862
1,106,675
365,415
196,871
163,514
21,131
399,388
1,113,098
176,337
250,226
329,126
239,995
132,352
119,782
135,041
543,293
691,834
569,081
342,509
195,304
395,263
142,321
96,363
93,155
163,460
116,714
229,391
97,868
137,636
210,177
201,330
232,249
1,134,279
284,744
160,833
196,012
(55,479)
181,948
49,244
12,790
40,980
91,177
(14,350)
903,905
209,247
258,694
185,453
(7,844)
860
(76,835)
(5,478)
(3,802)
488,154
149,831
(15,089)
120,983
(12,325)
90,101
226,779
8,685
(10,606)
43,625
7,983
18,454
4,152
15,881
35,351
192,663
362,636
(9,727)
(13,414)
96,547
28,441
1,706
47,050
(51,578)
(41,482)
157,703
(7,708)
101,359
27,212
139,143
45,128
131,321
(61,609)
5,667
(88,963)
Operating
Expenses
Income/(Loss)
Table 5
3,420
27,245
63
7,052
1,886
14,578
---23,049
17,898
---1,236
4,731
105
2,394
2,097
9,224
264
34,363
2,296
2,815
16,653
45,102
---204
2,176
4,705
618
3,832
2,546
1,060
35,201
28,142
5,879
14,292
1,335
7,913
438
810
12,346
1,163
---5,443
7,570
427
441
---60
13,597
8,294
4,194
----
---------------34,612
---------32,144
---------705
---1,778
22,620
---------------71,462
------16,989
------------43,553
89,170
---766
---------------3,052
------------------8,789
-------------
Nonoperating
Revenues
Expenses
(52,059)
209,193
49,307
19,842
42,866
71,143
(14,350)
926,954
227,145
226,550
186,689
(3,113)
965
(75,146)
(3,381)
3,644
465,798
184,194
(12,793)
123,798
4,328
135,203
155,317
8,889
(8,430)
31,341
8,601
22,286
6,698
16,941
26,999
131,635
368,515
3,799
(12,079)
104,460
28,879
2,516
59,396
(53,467)
(41,482)
163,146
(138)
101,786
27,653
139,143
36,399
144,918
(53,315)
9,861
(88,963)
-8.8%
8.2%
4.8%
3.6%
10.4%
4.2%
-2.8%
8.3%
8.6%
7.3%
12.0%
-2.3%
0.1%
-16.4%
-1.4%
0.8%
6.8%
9.0%
-2.8%
12.8%
17.8%
5.9%
3.0%
2.0%
-1.1%
3.4%
1.5%
4.0%
2.6%
4.6%
1.2%
5.1%
8.9%
0.5%
-2.3%
6.0%
8.4%
0.6%
10.2%
-17.1%
-20.1%
10.1%
-0.1%
11.3%
5.7%
11.2%
3.9%
5.0%
-7.7%
2.6%
-28.0%
Net Profit/(Loss)
Percent
Amount
of Sales
---32,155
3,000
---50,000
80,000
12,500
686,770
75,000
255,944
170,000
---31,000
---------400,000
60,000
---39,000
17,486
110,000
200,000
9,000
15,000
---5,000
---11,481
---150,000
20,000
335,650
20,000
---243,598
------64,249
------100,000
---130,000
7,500
85,000
---205,000
25,000
-------
Transfers
To/(From)
Other Funds
23
[21]
$313,452,959
$68,852,346
$244,600,613
249,805
1,481,587
276,828
433,974
2,596,519
Sales
Discontinued liquor operations.
919,575
All Stores
Footnotes:
104,130
339
4,646
172
57
12,764
On- & Off-Sale
----------------
Population
815,445
On- & Off-Sale

Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Type of Store
Off-Sale Only
Wilmont
Windom
Winton
Wolf Lake
Worthington
Name of City
Footnotes
$226,019,035
$43,150,347
$182,868,688
136,505
1,044,680
117,738
208,141
1,903,334
Cost
of Sales
$87,433,924
$25,701,999
$61,731,925
113,300
436,907
159,090
225,833
693,185
27.9%
37.3%
25.2%
45.4%
29.5%
57.5%
52.0%
26.7%
Gross Profit
Percent
Amount
of Sales
$65,863,389
$24,085,093
$41,778,296
123,960
317,503
144,356
192,408
345,967
$21,570,535
$1,616,906
$19,953,629
(10,660)
119,404
14,734
33,425
347,218
Operating
Expenses
Income/(Loss)
Table 5
$2,087,145
$788,642
$1,298,503
838
---10,832
4,793
2,987
$2,000,978
$427,751
$1,573,227
------2,217
4,052
----
Nonoperating
Revenues
Expenses
$21,656,702
$1,977,797
$19,678,905
(9,822)
119,404
23,349
34,166
350,205
6.9%
2.9%
8.0%
-3.9%
8.1%
8.4%
7.9%
13.5%
Net Profit/(Loss)
Percent
Amount
of Sales
$16,639,756
$2,022,652
$14,617,104
---70,000
10,200
15,300
200,000
Transfers
To/(From)
Other Funds
24
Name of City
Lakeville
Edina
Eden Prairie
Richfield
Apple Valley
Columbia Heights
Saint Anthony
Elk River
Brooklyn Center
Fergus Falls
Savage
Detroit Lakes
Alexandria
Hutchinson
Bemidji
Fridley
Monticello
Farmington
Cambridge
Thief River Falls
Buffalo
Anoka
Marshall
Fairmont
Lexington
Rogers
Big Lake
Park Rapids
Nisswa
Wayzata
Northfield
Mound
Robbinsdale
Worthington
Stacy
Princeton
Mora
Perham
Spring Lake Park
Lindstrom
Sauk Rapids
Delano
Hinckley
Isanti
North Branch
Saint Francis
Montevideo
Litchfield
Milaca
Two Harbors
Redwood Falls
Ranking
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Type of Store
----------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
55,954
47,941
60,797
35,228
49,084
19,496
8,226
22,974
30,104
13,138
26,911
8,569
11,070
14,178
13,431
27,208
12,759
21,086
8,111
8,573
15,453
17,142
13,680
10,666
2,049
8,597
10,060
3,709
1,971
3,688
20,007
9,052
13,953
12,764
1,456
4,698
3,571
2,985
6,412
4,442
12,773
5,464
1,800
5,251
10,125
7,218
5,383
6,726
2,946
3,745
5,254
Population
$14,763,552
12,854,693
11,647,085
11,117,676
9,032,194
8,158,259
6,826,901
5,953,626
5,543,026
5,291,233
5,181,548
5,155,200
5,047,865
5,041,382
4,952,562
4,855,880
4,481,605
4,285,471
4,174,750
4,132,681
4,117,397
3,589,782
3,420,094
3,146,752
3,117,226
3,109,426
3,107,592
3,025,342
2,973,230
2,895,946
2,852,512
2,738,976
2,647,370
2,596,519
2,581,853
2,536,307
2,509,291
2,404,283
2,302,346
2,299,221
2,285,330
2,235,328
2,234,007
2,111,830
2,083,661
2,050,403
2,022,804
1,929,216
1,762,995
1,755,551
1,675,187
Sales
$11,151,231
9,467,169
8,610,550
8,310,154
6,545,733
6,220,511
5,232,072
4,273,029
4,009,751
3,873,135
3,841,671
3,903,391
4,032,497
3,893,865
3,629,170
3,655,045
3,302,884
3,286,626
3,198,873
3,200,964
2,911,920
2,774,827
2,578,268
2,241,764
2,447,546
2,203,221
2,264,871
2,315,082
2,187,592
1,630,346
2,111,420
2,018,639
1,966,614
1,903,334
1,697,356
1,918,078
1,881,810
1,787,979
1,723,702
1,607,299
1,795,841
1,651,053
1,532,569
1,592,230
1,526,758
1,535,157
1,504,760
1,475,876
1,345,263
1,263,741
1,259,311
Cost
of Sales
$3,612,321
3,387,524
3,036,535
2,807,522
2,486,461
1,937,748
1,594,829
1,680,597
1,533,275
1,418,098
1,339,877
1,251,809
1,015,368
1,147,517
1,323,392
1,200,835
1,178,721
998,845
975,877
931,717
1,205,477
814,955
841,826
904,988
669,680
906,205
842,721
710,260
785,638
1,265,600
741,092
720,337
680,756
693,185
884,497
618,229
627,481
616,304
578,644
691,922
489,489
584,275
701,438
519,600
556,903
515,246
518,044
453,340
417,732
491,810
415,876
24.5%
26.4%
26.1%
25.3%
27.5%
23.8%
23.4%
28.2%
27.7%
26.8%
25.9%
24.3%
20.1%
22.8%
26.7%
24.7%
26.3%
23.3%
23.4%
22.5%
29.3%
22.7%
24.6%
28.8%
21.5%
29.1%
27.1%
23.5%
26.4%
43.7%
26.0%
26.3%
25.7%
26.7%
34.3%
24.4%
25.0%
25.6%
25.1%
30.1%
21.4%
26.1%
31.4%
24.6%
26.7%
25.1%
25.6%
23.5%
23.7%
28.0%
24.8%
Gross Profit
Percent
Amount
of Sales
$2,242,665
2,127,474
2,030,779
1,903,617
1,607,986
1,396,175
1,106,675
954,037
1,256,728
874,444
1,113,098
370,472
750,431
772,218
695,541
887,135
637,574
980,910
648,644
569,081
686,535
706,717
364,513
431,012
481,540
647,511
530,194
457,455
720,195
1,134,279
536,006
568,003
471,509
345,967
691,834
436,281
443,678
285,001
543,293
532,111
399,388
445,800
535,962
373,865
408,435
365,415
411,891
310,027
315,790
395,263
324,699
$1,369,656
1,260,050
1,005,756
903,905
878,475
541,573
488,154
726,560
276,547
543,654
226,779
881,337
264,937
375,299
627,851
313,700
541,147
17,935
327,233
362,636
518,942
108,238
477,313
473,976
188,140
258,694
312,527
252,805
65,443
131,321
205,086
152,334
209,247
347,218
192,663
181,948
183,803
331,303
35,351
159,811
90,101
138,475
165,476
145,735
148,468
149,831
106,153
143,313
101,942
96,547
91,177
Operating
Expenses
Income/(Loss)
Table 6
Ranked by Gross Sales
$75,982
2,371
50,348
23,049
27,730
1,105
264
43,920
7,777
28,748
---77,488
5,259
5,436
5,385
479
99,139
---16,666
5,879
199,198
41,238
3,196
8,340
3,418
---2,901
9,079
---13,597
21,325
---17,898
2,987
28,142
27,245
10,705
9,729
35,201
25,093
45,102
4,260
1,574
10,625
1,434
34,363
2,823
2,215
6,860
7,913
14,578
$189,711
---80,974
---132,122
244,672
22,620
40,389
---51,245
71,462
56,460
14,154
46,761
17,846
---------11,778
---61,110
---------26,410
32,144
61,917
---13,236
---9,484
46,013
------89,170
------56,901
43,553
---------45,246
---31,702
---------27,828
---34,612
Nonoperating
Revenues
Expenses
$1,255,927
1,262,421
975,130
926,954
774,083
298,006
465,798
730,091
284,324
521,157
155,317
902,365
256,042
333,974
615,390
314,179
640,286
17,935
332,121
368,515
657,030
149,476
480,509
482,316
165,148
226,550
253,511
261,884
52,207
144,918
216,927
106,321
227,145
350,205
131,635
209,193
194,508
284,131
26,999
184,904
135,203
142,735
121,804
156,360
118,200
184,194
108,976
145,528
80,974
104,460
71,143
8.5%
9.8%
8.4%
8.3%
8.6%
3.7%
6.8%
12.3%
5.1%
9.8%
3.0%
17.5%
5.1%
6.6%
12.4%
6.5%
14.3%
0.4%
8.0%
8.9%
16.0%
4.2%
14.0%
15.3%
5.3%
7.3%
8.2%
8.7%
1.8%
5.0%
7.6%
3.9%
8.6%
13.5%
5.1%
8.2%
7.8%
11.8%
1.2%
8.0%
5.9%
6.4%
5.5%
7.4%
5.7%
9.0%
5.4%
7.5%
4.6%
6.0%
4.2%
Net Profit/(Loss)
Percent
Amount
of Sales
$433,911
1,245,100
1,054,778
686,770
485,000
140,624
400,000
341,415
230,199
335,442
200,000
560,490
400,000
343,453
481,523
350,000
245,936
141,300
300,000
335,650
350,000
180,000
486,922
65,000
10,000
255,944
200,000
284,436
140,000
205,000
131,280
---75,000
200,000
20,000
32,155
270,000
120,750
150,000
131,500
110,000
623,265
119,250
150,000
96,700
60,000
108,500
59,000
25,000
243,598
80,000
Transfers
To/(From)
Other Funds
25
Name of City
Pine City
Grand Marais
Wadena
Morris
Roseau
Windom
Lonsdale
Cook
Blue Earth
Longville
Glencoe
Pipestone
Long Prairie
Braham
Warroad
Baudette
Glenwood
Battle Lake
Kasson
Luverne
Maple Lake
Rush City
Moose Lake
Proctor
Hackensack
Dassel
Benson
Mahnomen
Jackson
Granite Falls
Saint James
Paynesville
Isle
Pelican Rapids
Olivia
Aitkin
Waverly
Silver Bay
Walker
Hawley
Bagley
Le Center
Tracy
Blackduck
Menahga
Sherburn
New York Mills
Howard Lake
Wells
Parkers Prairie
Miltona
Ranking
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Type of Store
----------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
3,123
1,351
4,088
5,286
2,633
4,646
3,674
574
3,353
156
5,631
4,317
3,458
1,793
1,781
1,106
2,564
875
5,931
4,745
2,059
3,079
2,751
3,057
313
1,469
3,240
1,214
3,299
2,897
4,605
2,432
751
2,464
2,484
2,165
1,357
1,887
941
2,067
1,392
2,499
2,163
785
1,306
1,137
1,199
1,962
2,343
1,011
424
Population
1,660,026
1,630,565
1,612,478
1,589,226
1,550,105
1,481,587
1,430,550
1,387,629
1,382,416
1,371,306
1,303,110
1,264,322
1,261,140
1,251,167
1,242,956
1,241,082
1,151,580
1,097,160
1,093,800
1,064,495
1,061,690
1,047,685
1,039,395
1,027,165
1,010,643
1,009,692
991,050
985,202
979,826
973,379
970,194
964,495
947,153
944,505
936,513
929,991
927,005
909,821
901,134
875,908
843,898
842,581
819,876
796,600
778,695
767,339
708,611
703,187
695,711
668,610
664,288
Sales
1,204,873
1,105,934
1,225,384
1,221,111
1,112,167
1,044,680
1,133,069
1,037,174
1,033,176
890,948
993,764
918,007
972,845
962,496
902,483
802,505
892,310
777,573
862,025
750,070
820,592
937,079
701,134
787,061
714,517
781,092
664,809
662,579
767,038
721,641
685,697
742,228
570,517
695,861
653,715
732,026
649,628
537,070
662,139
650,439
643,519
520,677
487,094
540,181
445,170
527,719
475,828
557,300
472,576
428,803
384,124
Cost
of Sales
455,153
524,631
387,094
368,115
437,938
436,907
297,481
350,455
349,240
480,358
309,346
346,315
288,295
288,671
340,473
438,577
259,270
319,587
231,775
314,425
241,098
110,606
338,261
240,104
296,126
228,600
326,241
322,623
212,788
251,738
284,497
222,267
376,636
248,644
282,798
197,965
277,377
372,751
238,995
225,469
200,379
321,904
332,782
256,419
333,525
239,620
232,783
145,887
223,135
239,807
280,164
27.4%
32.2%
24.0%
23.2%
28.3%
29.5%
20.8%
25.3%
25.3%
35.0%
23.7%
27.4%
22.9%
23.1%
27.4%
35.3%
22.5%
29.1%
21.2%
29.5%
22.7%
10.6%
32.5%
23.4%
29.3%
22.6%
32.9%
32.7%
21.7%
25.9%
29.3%
23.0%
39.8%
26.3%
30.2%
21.3%
29.9%
41.0%
26.5%
25.7%
23.7%
38.2%
40.6%
32.2%
42.8%
31.2%
32.9%
20.7%
32.1%
35.9%
42.2%
Gross Profit
Percent
Amount
of Sales
322,547
291,870
229,391
264,905
252,485
317,503
283,689
220,385
259,277
348,585
161,296
204,304
177,051
245,656
201,330
380,498
196,120
232,691
222,881
241,319
222,593
109,746
353,217
190,860
279,016
186,616
323,299
322,118
172,886
161,568
163,514
148,701
271,814
138,392
282,466
165,551
232,249
329,126
137,636
160,220
168,230
288,120
342,509
322,365
265,335
250,226
202,856
240,141
284,744
208,256
238,733
132,606
232,761
157,703
103,210
185,453
119,404
13,792
130,070
89,963
131,773
148,050
142,011
111,244
43,015
139,143
58,079
63,150
86,896
8,894
73,106
18,505
860
(14,956)
49,244
17,110
41,984
2,942
505
39,902
90,170
120,983
73,566
104,822
110,252
332
32,414
45,128
43,625
101,359
65,249
32,149
33,784
(9,727)
(65,946)
68,190
(10,606)
29,927
(94,254)
(61,609)
31,551
41,431
Operating
Expenses
Income/(Loss)
Table 6
5,544
5,044
5,443
11,646
1,236
---3,685
6,354
5,528
1,804
154
12,866
5,939
54,462
---447
2,229
3,385
7,343
5,501
6,188
105
---63
86
25,909
3,304
47,440
6,319
17,163
2,815
3,642
30
13,575
16,859
20,650
60
4,705
427
280
1,332
550
14,292
106,523
2,457
2,176
3,783
9,508
8,294
2,333
2,317
671
---------------------24,028
8,406
1,806
------50,366
------------------2,673
---51,806
---21,335
41,358
---6,505
---18,904
---63
---15,925
------8,789
16,989
---30,038
---3,597
766
---2,908
------12,839
---31,361
----
Nonoperating
Revenues
Expenses
137,479
237,805
163,146
114,856
186,689
119,404
17,477
136,424
71,463
125,171
146,398
154,877
117,183
47,111
139,143
58,526
65,379
90,281
16,237
78,607
22,020
965
(66,762)
49,307
(4,139)
26,535
6,246
41,440
46,221
88,429
123,798
77,145
104,852
107,902
17,191
53,064
36,399
31,341
101,786
35,491
33,481
30,737
3,799
40,577
67,739
(8,430)
33,710
(97,585)
(53,315)
2,523
43,748
8.3%
14.6%
10.1%
7.2%
12.0%
8.1%
1.2%
9.8%
5.2%
9.1%
11.2%
12.2%
9.3%
3.8%
11.2%
4.7%
5.7%
8.2%
1.5%
7.4%
2.1%
0.1%
-6.4%
4.8%
-0.4%
2.6%
0.6%
4.2%
4.7%
9.1%
12.8%
8.0%
11.1%
11.4%
1.8%
5.7%
3.9%
3.4%
11.3%
4.1%
4.0%
3.6%
0.5%
5.1%
8.7%
-1.1%
4.8%
-13.9%
-7.7%
0.4%
6.6%
Net Profit/(Loss)
Percent
Amount
of Sales
75,000
200,000
100,000
75,000
170,000
70,000
------------110,000
142,009
90,000
23,844
85,000
---40,000
90,000
53,500
45,000
---31,000
---3,000
---22,000
30,000
1,750
41,000
68,337
39,000
28,372
---42,576
10,000
30,000
------130,000
5,000
15,000
50,000
20,000
40,000
45,000
15,000
50,883
---25,000
-------
Transfers
To/(From)
Other Funds
26
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
Ranking
Osakis
Frazee
Lake Park
Kenyon
Caledonia
Mapleton
Plainview
Vergas
Silver Lake
Ada
Randall
Sleepy Eye
Audubon
Twin Valley
Fairfax
Remer
Orr
Finlayson
Callaway
Appleton
Mentor
Walnut Grove
Nevis
Biscay
Barnum
Dawson
Rushford
Saint Hilaire
Sebeka
Sacred Heart
Clearbrook
Ogilvie
Madison
Darwin
Brandon
Hitterdal
Cromwell
Wolf Lake
Akeley
De Graff
Browerville
Gilman
Beaver Bay
Barnesville
Underwood
Ranier
Balaton
Fifty Lakes
Littlefork
Heron Lake
West Concord
Name of City
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Type of Store
----------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
1,740
1,350
783
1,815
2,868
1,756
3,340
331
837
1,707
650
3,599
519
821
1,235
370
267
315
234
1,412
153
871
390
113
613
1,540
1,731
279
711
548
518
369
1,551
350
489
201
234
57
432
115
790
224
181
2,563
341
145
643
387
647
698
782
Population
662,689
657,816
625,347
616,866
603,521
592,096
591,925
584,308
563,658
560,530
558,707
550,503
549,523
534,706
529,038
517,274
515,956
512,292
502,481
499,812
497,430
483,615
483,010
472,331
468,086
461,280
458,793
458,469
454,068
452,818
451,478
449,328
446,208
440,920
440,880
437,662
435,139
433,974
426,610
420,306
420,043
419,806
416,538
414,287
413,817
411,563
410,592
400,853
392,429
384,331
376,200
Sales
386,809
431,493
381,050
406,958
457,979
364,271
401,131
444,103
315,680
334,548
360,556
399,697
374,907
352,816
275,277
324,812
328,323
308,886
291,098
357,453
257,808
246,226
296,528
223,100
248,654
327,418
325,474
276,687
269,046
278,758
293,717
310,840
324,626
353,480
247,504
214,188
210,842
208,141
257,243
204,605
237,547
161,533
216,094
315,953
315,748
170,327
255,154
193,154
227,398
214,171
209,700
Cost
of Sales
275,880
226,323
244,297
209,908
145,542
227,825
190,794
140,205
247,978
225,982
198,151
150,806
174,616
181,890
253,761
192,462
187,633
203,406
211,383
142,359
239,622
237,389
186,482
249,231
219,432
133,862
133,319
181,782
185,022
174,060
157,761
138,488
121,582
87,440
193,376
223,474
224,297
225,833
169,367
215,701
182,496
258,273
200,444
98,334
98,069
241,236
155,438
207,699
165,031
170,160
166,500
41.6%
34.4%
39.1%
34.0%
24.1%
38.5%
32.2%
24.0%
44.0%
40.3%
35.5%
27.4%
31.8%
34.0%
48.0%
37.2%
36.4%
39.7%
42.1%
28.5%
48.2%
49.1%
38.6%
52.8%
46.9%
29.0%
29.1%
39.6%
40.7%
38.4%
34.9%
30.8%
27.2%
19.8%
43.9%
51.1%
51.5%
52.0%
39.7%
51.3%
43.4%
61.5%
48.1%
23.7%
23.7%
58.6%
37.9%
51.8%
42.1%
44.3%
44.3%
Gross Profit
Percent
Amount
of Sales
286,191
196,889
221,995
184,676
136,557
224,125
246,273
93,155
239,995
190,400
185,361
132,352
190,008
195,304
238,383
206,812
201,899
165,273
206,720
104,176
195,495
210,177
170,586
334,486
227,106
116,594
210,154
196,871
176,337
177,862
160,775
96,273
106,636
84,906
162,338
150,634
189,410
192,408
141,911
159,739
206,538
224,153
185,311
75,550
96,363
200,256
145,869
223,643
150,407
136,865
160,833
(10,311)
29,434
22,302
25,232
8,985
3,700
(55,479)
47,050
7,983
35,582
12,790
18,454
(15,392)
(13,414)
15,378
(14,350)
(14,266)
38,133
4,663
38,183
44,127
27,212
15,896
(85,255)
(7,674)
17,268
(76,835)
(15,089)
8,685
(3,802)
(3,014)
42,215
14,946
2,534
31,038
72,840
34,887
33,425
27,456
55,962
(24,042)
34,120
15,133
22,784
1,706
40,980
9,569
(15,944)
14,624
33,295
5,667
Operating
Expenses
Income/(Loss)
Table 6
19,962
241
---15,773
---19,111
3,420
12,346
618
3
7,052
3,832
8,615
1,335
5,629
---9,040
1,966
1,468
---8,045
441
2,822
30,213
29,397
1,433
2,394
2,296
204
9,224
---2,781
1,716
4,570
4,279
---10,437
4,793
1
---12,558
7,996
623
2,563
810
1,886
3,216
340
2,696
116
4,194
---------1,041
------------------------11,794
------------------------------38,202
------705
------1,778
---------7,671
---------4,052
---4,182
---------------------------4,290
----
Nonoperating
Revenues
Expenses
9,651
29,675
22,302
39,964
8,985
22,811
(52,059)
59,396
8,601
35,585
19,842
22,286
(18,571)
(12,079)
21,007
(14,350)
(5,226)
40,099
6,131
38,183
52,172
27,653
18,718
(93,244)
21,723
18,701
(75,146)
(12,793)
8,889
3,644
(3,014)
44,996
16,662
(567)
35,317
72,840
45,324
34,166
27,457
51,780
(11,484)
42,116
15,756
25,347
2,516
42,866
12,785
(15,604)
17,320
29,121
9,861
1.5%
4.5%
3.6%
6.5%
1.5%
3.9%
-8.8%
10.2%
1.5%
6.3%
3.6%
4.0%
-3.4%
-2.3%
4.0%
-2.8%
-1.0%
7.8%
1.2%
7.6%
10.5%
5.7%
3.9%
-19.7%
4.6%
4.1%
-16.4%
-2.8%
2.0%
0.8%
-0.7%
10.0%
3.7%
-0.1%
8.0%
16.6%
10.4%
7.9%
6.4%
12.3%
-2.7%
10.0%
3.8%
6.1%
0.6%
10.4%
3.1%
-3.9%
4.4%
7.6%
2.6%
Net Profit/(Loss)
Percent
Amount
of Sales
74,425
------25,000
5,410
------64,249
5,000
5,000
------5,000
------12,500
19,500
---7,018
---52,122
7,500
30,075
(10,062)
24,000
---------9,000
---25,000
---10,000
---134,834
72,305
40,000
15,300
16,000
---9,360
---(17,324)
15,000
---50,000
12,242
---20,000
-------
Transfers
To/(From)
Other Funds
27
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
Ranking
Medford
Spring Grove
Clontarf
Palisade
Madelia
Clarissa
Kelliher
Lakefield
Buffalo Lake
Ulen
Conger
Danvers
Goodridge
Foreston
Millerville
Holdingford
Ogema
Ellendale
Herman
Mazeppa
Williams
Elizabeth
Erhard
Verndale
Hanska
Big Falls
Dalton
Northome
Boyd
Lake Benton
Lancaster
Browns Valley
Eagle Bend
Winton
Hanley Falls
South Haven
Wilmont
Russell
Avoca
Hadley
Butterfield
Waldorf
Lewisville
Lake Wilson
Okabena
Cleveland
Vesta
Kiester
Bertha
Elmore
Round Lake
Name of City
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Type of Store
----------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
1,239
1,330
164
167
2,308
681
262
1,694
733
547
146
97
132
533
106
708
184
691
437
842
191
173
148
602
402
236
253
200
175
683
340
589
535
172
304
187
339
338
147
61
586
229
250
251
188
719
319
501
497
663
376
Population
370,426
368,141
368,035
366,213
365,454
355,231
353,770
352,019
350,513
345,618
345,536
343,654
339,918
338,253
338,001
329,322
325,770
324,934
324,134
319,174
317,758
314,985
314,184
312,076
307,907
302,352
294,815
293,953
292,709
287,087
284,334
283,005
278,781
276,828
258,703
252,802
249,805
242,721
241,647
236,303
216,188
211,655
209,679
208,883
208,611
207,949
206,518
204,046
203,500
152,960
136,187
Sales
199,020
217,219
202,042
251,090
279,203
213,959
191,013
253,157
206,324
174,856
188,161
172,149
174,753
174,732
184,274
184,996
191,529
214,391
170,861
209,655
210,709
244,273
242,132
200,194
186,864
165,831
241,084
143,557
165,574
168,105
171,541
174,831
169,236
117,738
145,821
128,868
136,505
129,831
128,729
110,360
158,687
121,495
112,340
120,094
130,586
111,241
131,286
136,274
113,043
124,673
113,012
Cost
of Sales
171,406
150,922
165,993
115,123
86,251
141,272
162,757
98,862
144,189
170,762
157,375
171,505
165,165
163,521
153,727
144,326
134,241
110,543
153,273
109,519
107,049
70,712
72,052
111,882
121,043
136,521
53,731
150,396
127,135
118,982
112,793
108,174
109,545
159,090
112,882
123,934
113,300
112,890
112,918
125,943
57,501
90,160
97,339
88,789
78,025
96,708
75,232
67,772
90,457
28,287
23,175
46.3%
41.0%
45.1%
31.4%
23.6%
39.8%
46.0%
28.1%
41.1%
49.4%
45.5%
49.9%
48.6%
48.3%
45.5%
43.8%
41.2%
34.0%
47.3%
34.3%
33.7%
22.4%
22.9%
35.9%
39.3%
45.2%
18.2%
51.2%
43.4%
41.4%
39.7%
38.2%
39.3%
57.5%
43.6%
49.0%
45.4%
46.5%
46.7%
53.3%
26.6%
42.6%
46.4%
42.5%
37.4%
46.5%
36.4%
33.2%
44.5%
18.5%
17.0%
Gross Profit
Percent
Amount
of Sales
165,560
135,041
163,684
123,415
60,841
136,609
137,166
76,382
160,195
142,321
156,903
160,846
156,602
201,287
124,960
152,314
111,409
129,818
156,876
116,133
196,012
68,789
77,920
163,460
125,402
123,516
63,174
115,281
144,995
128,674
92,587
115,248
137,728
144,356
107,418
119,782
123,960
118,368
123,658
124,529
62,386
97,868
104,980
108,103
92,985
110,237
116,714
56,972
101,631
29,004
31,019
5,846
15,881
2,309
(8,292)
25,410
4,663
25,591
22,480
(16,006)
28,441
472
10,659
8,563
(37,766)
28,767
(7,988)
22,832
(19,275)
(3,603)
(6,614)
(88,963)
1,923
(5,868)
(51,578)
(4,359)
13,005
(9,443)
35,115
(17,860)
(9,692)
20,206
(7,074)
(28,183)
14,734
5,464
4,152
(10,660)
(5,478)
(10,740)
1,414
(4,885)
(7,708)
(7,641)
(19,314)
(14,960)
(13,529)
(41,482)
10,800
(11,174)
(717)
(7,844)
Operating
Expenses
Income/(Loss)
Table 6
7,060
1,060
---17,024
3,942
5,159
271
3,750
19,480
438
4,972
4,480
18,019
9,740
1,651
13,975
3,190
339
---9,699
---637
3,355
1,163
4,938
5,276
1,872
13,371
10,490
262
421
3,896
13,569
10,832
3,430
2,546
838
2,097
3,872
9,156
5,244
7,570
9,786
352
1,568
15,962
------1,122
180
4,731
------920
------------------------------1,192
------------5,749
------------3,052
---------------------475
---2,217
------------275
------------2,627
---103
----------------
Nonoperating
Revenues
Expenses
12,906
16,941
1,389
8,732
29,352
9,822
25,862
26,230
3,474
28,879
5,444
15,139
26,582
(29,218)
30,418
5,987
26,022
(18,936)
(9,352)
3,085
(88,963)
2,560
(2,513)
(53,467)
579
18,281
(7,571)
48,486
(7,370)
(9,430)
20,627
(3,653)
(14,614)
23,349
8,894
6,698
(9,822)
(3,381)
(7,143)
10,570
359
(138)
2,145
(21,589)
(13,392)
2,330
(41,482)
10,800
(10,052)
(537)
(3,113)
3.5%
4.6%
0.4%
2.4%
8.0%
2.8%
7.3%
7.5%
1.0%
8.4%
1.6%
4.4%
7.8%
-8.6%
9.0%
1.8%
8.0%
-5.8%
-2.9%
1.0%
-28.0%
0.8%
-0.8%
-17.1%
0.2%
6.0%
-2.6%
16.5%
-2.5%
-3.3%
7.3%
-1.3%
-5.2%
8.4%
3.4%
2.6%
-3.9%
-1.4%
-3.0%
4.5%
0.2%
-0.1%
1.0%
-10.3%
-6.4%
1.1%
-20.1%
5.3%
-4.9%
-0.4%
-2.3%
Net Profit/(Loss)
Percent
Amount
of Sales
50,000
---1,294
---29,000
10,000
20,000
(1,890)
------2,725
31,086
15,000
10,000
(3,000)
(3,860)
10,000
(30,708)
------------------30,000
8,000
3,500
20,000
---2,000
10,000
---2,000
10,200
1,669
11,481
------10,900
---3,000
-------------------------------
Transfers
To/(From)
Other Funds
28
205
206
207
208
209
Ranking
[21]
$313,452,959
$68,852,346
$244,600,613
126,888
123,357
99,061
80,879
24,307
Sales
919,575
All Stores
Footnotes:
104,130
456
463
225
346
100
On- & Off-Sale
---[21]
------[21]
Population
815,445
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Type of Store
Off-Sale Only
Kellogg
Ellsworth
Flensburg
Canton
Saint Leo
Name of City
Footnotes
$226,019,035
$43,150,347
$182,868,688
83,054
54,315
51,180
62,581
15,501
Cost
of Sales
$87,433,924
$25,701,999
$61,731,925
43,834
69,042
47,881
18,298
8,806
27.9%
37.3%
25.2%
34.5%
56.0%
48.3%
22.6%
36.2%
Gross Profit
Percent
Amount
of Sales
$65,863,389
$24,085,093
$41,778,296
79,639
61,016
28,068
22,648
21,131
$21,570,535
$1,616,906
$19,953,629
(35,805)
8,026
19,813
(4,350)
(12,325)
Operating
Expenses
Income/(Loss)
Table 6
$2,087,145
$788,642
$1,298,503
7,544
4,261
---3,588
16,653
$2,000,978
$427,751
$1,573,227
----------------
Nonoperating
Revenues
Expenses
$21,656,702
$1,977,797
$19,678,905
(28,261)
12,287
19,813
(762)
4,328
6.9%
2.9%
8.0%
-22.3%
10.0%
20.0%
-0.9%
17.8%
Net Profit/(Loss)
Percent
Amount
of Sales
$16,639,756
$2,022,652
$14,617,104
------(175,743)
---17,486
Transfers
To/(From)
Other Funds
29
Name of City
Flensburg
Saint Leo
Detroit Lakes
Hitterdal
Northome
Buffalo
Fairmont
Grand Marais
Monticello
Marshall
Worthington
Saint James
Bemidji
De Graff
Elk River
Pipestone
Roseau
Perham
Pelican Rapids
Walker
Glencoe
Warroad
Isle
Mentor
Cromwell
Ranier
Vergas
Wadena
Gilman
Ogilvie
Ellsworth
Fergus Falls
Cook
Edina
Long Prairie
Longville
Granite Falls
Millerville
Saint Francis
Thief River Falls
Menahga
Park Rapids
Robbinsdale
Apple Valley
Lakeville
Winton
Eden Prairie
Ulen
Richfield
Pine City
Princeton
Battle Lake
Ranking
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
On- & Off-Sale

On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Type of Store
---[21]
------------------------------------------------------------------------------------[21]
----------------------------------------------------------------
Footnotes
225
100
8,569
201
200
15,453
10,666
1,351
12,759
13,680
12,764
4,605
13,431
115
22,974
4,317
2,633
2,985
2,464
941
5,631
1,781
751
153
234
145
331
4,088
224
369
463
13,138
574
47,941
3,458
156
2,897
106
7,218
8,573
1,306
3,709
13,953
49,084
55,954
172
60,797
547
35,228
3,123
4,698
875
Population
99,061
24,307
5,155,200
437,662
293,953
4,117,397
3,146,752
1,630,565
4,481,605
3,420,094
2,596,519
970,194
4,952,562
420,306
5,953,626
1,264,322
1,550,105
2,404,283
944,505
901,134
1,303,110
1,242,956
947,153
497,430
435,139
411,563
584,308
1,612,478
419,806
449,328
123,357
5,291,233
1,387,629
12,854,693
1,261,140
1,371,306
973,379
338,001
2,050,403
4,132,681
778,695
3,025,342
2,647,370
9,032,194
14,763,552
276,828
11,647,085
345,618
11,117,676
1,660,026
2,536,307
1,097,160
Sales
51,180
15,501
3,903,391
214,188
143,557
2,911,920
2,241,764
1,105,934
3,302,884
2,578,268
1,903,334
685,697
3,629,170
204,605
4,273,029
918,007
1,112,167
1,787,979
695,861
662,139
993,764
902,483
570,517
257,808
210,842
170,327
444,103
1,225,384
161,533
310,840
54,315
3,873,135
1,037,174
9,467,169
972,845
890,948
721,641
184,274
1,535,157
3,200,964
445,170
2,315,082
1,966,614
6,545,733
11,151,231
117,738
8,610,550
174,856
8,310,154
1,204,873
1,918,078
777,573
Cost
of Sales
47,881
8,806
1,251,809
223,474
150,396
1,205,477
904,988
524,631
1,178,721
841,826
693,185
284,497
1,323,392
215,701
1,680,597
346,315
437,938
616,304
248,644
238,995
309,346
340,473
376,636
239,622
224,297
241,236
140,205
387,094
258,273
138,488
69,042
1,418,098
350,455
3,387,524
288,295
480,358
251,738
153,727
515,246
931,717
333,525
710,260
680,756
2,486,461
3,612,321
159,090
3,036,535
170,762
2,807,522
455,153
618,229
319,587
48.3%
36.2%
24.3%
51.1%
51.2%
29.3%
28.8%
32.2%
26.3%
24.6%
26.7%
29.3%
26.7%
51.3%
28.2%
27.4%
28.3%
25.6%
26.3%
26.5%
23.7%
27.4%
39.8%
48.2%
51.5%
58.6%
24.0%
24.0%
61.5%
30.8%
56.0%
26.8%
25.3%
26.4%
22.9%
35.0%
25.9%
45.5%
25.1%
22.5%
42.8%
23.5%
25.7%
27.5%
24.5%
57.5%
26.1%
49.4%
25.3%
27.4%
24.4%
29.1%
Gross Profit
Percent
Amount
of Sales
28,068
21,131
370,472
150,634
115,281
686,535
431,012
291,870
637,574
364,513
345,967
163,514
695,541
159,739
954,037
204,304
252,485
285,001
138,392
137,636
161,296
201,330
271,814
195,495
189,410
200,256
93,155
229,391
224,153
96,273
61,016
874,444
220,385
2,127,474
177,051
348,585
161,568
124,960
365,415
569,081
265,335
457,455
471,509
1,607,986
2,242,665
144,356
2,030,779
142,321
1,903,617
322,547
436,281
232,691
19,813
(12,325)
881,337
72,840
35,115
518,942
473,976
232,761
541,147
477,313
347,218
120,983
627,851
55,962
726,560
142,011
185,453
331,303
110,252
101,359
148,050
139,143
104,822
44,127
34,887
40,980
47,050
157,703
34,120
42,215
8,026
543,654
130,070
1,260,050
111,244
131,773
90,170
28,767
149,831
362,636
68,190
252,805
209,247
878,475
1,369,656
14,734
1,005,756
28,441
903,905
132,606
181,948
86,896
Operating
Expenses
Income/(Loss)
Table 7
Ranked by Net Profit/(Loss) as a Percent of Sales
---16,653
77,488
---13,371
199,198
8,340
5,044
99,139
3,196
2,987
2,815
5,385
---43,920
12,866
1,236
9,729
13,575
427
154
---30
8,045
10,437
1,886
12,346
5,443
7,996
2,781
4,261
28,748
6,354
2,371
5,939
1,804
17,163
1,651
34,363
5,879
2,457
9,079
17,898
27,730
75,982
10,832
50,348
438
23,049
5,544
27,245
3,385
------56,460
------61,110
------------------17,846
4,182
40,389
------56,901
15,925
---1,806
------------------------------51,245
---------8,406
18,904
---------2,908
------132,122
189,711
2,217
80,974
------671
-------
Nonoperating
Revenues
Expenses
19,813
4,328
902,365
72,840
48,486
657,030
482,316
237,805
640,286
480,509
350,205
123,798
615,390
51,780
730,091
154,877
186,689
284,131
107,902
101,786
146,398
139,143
104,852
52,172
45,324
42,866
59,396
163,146
42,116
44,996
12,287
521,157
136,424
1,262,421
117,183
125,171
88,429
30,418
184,194
368,515
67,739
261,884
227,145
774,083
1,255,927
23,349
975,130
28,879
926,954
137,479
209,193
90,281
20.0%
17.8%
17.5%
16.6%
16.5%
16.0%
15.3%
14.6%
14.3%
14.0%
13.5%
12.8%
12.4%
12.3%
12.3%
12.2%
12.0%
11.8%
11.4%
11.3%
11.2%
11.2%
11.1%
10.5%
10.4%
10.4%
10.2%
10.1%
10.0%
10.0%
10.0%
9.8%
9.8%
9.8%
9.3%
9.1%
9.1%
9.0%
9.0%
8.9%
8.7%
8.7%
8.6%
8.6%
8.5%
8.4%
8.4%
8.4%
8.3%
8.3%
8.2%
8.2%
Net Profit/(Loss)
Percent
Amount
of Sales
(175,743)
17,486
560,490
72,305
20,000
350,000
65,000
200,000
245,936
486,922
200,000
39,000
481,523
---341,415
142,009
170,000
120,750
42,576
130,000
110,000
85,000
---52,122
40,000
50,000
64,249
100,000
---------335,442
---1,245,100
90,000
---68,337
(3,000)
60,000
335,650
45,000
284,436
75,000
485,000
433,911
10,200
1,054,778
---686,770
75,000
32,155
90,000
Transfers
To/(From)
Other Funds
30
Name of City
Big Lake
Windom
Lindstrom
Madelia
Brandon
Paynesville
Ogema
Cambridge
Wolf Lake
Finlayson
Goodridge
Mora
Appleton
Northfield
Heron Lake
Litchfield
Lakefield
Isanti
Luverne
Kelliher
Rogers
Lancaster
Morris
Saint Anthony
Hutchinson
Miltona
Kenyon
Fridley
Akeley
Delano
Ada
Barnesville
Big Falls
Two Harbors
Sauk Rapids
Walnut Grove
Aitkin
Glenwood
North Branch
Hinckley
Montevideo
Lexington
Kiester
Blue Earth
Brooklyn Center
Stacy
Blackduck
Alexandria
Wayzata
Proctor
New York Mills
Jackson
Ranking
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Type of Store
-------------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
10,060
4,646
4,442
2,308
489
2,432
184
8,111
57
315
132
3,571
1,412
20,007
698
6,726
1,694
5,251
4,745
262
8,597
340
5,286
8,226
14,178
424
1,815
27,208
432
5,464
1,707
2,563
236
3,745
12,773
871
2,165
2,564
10,125
1,800
5,383
2,049
501
3,353
30,104
1,456
785
11,070
3,688
3,057
1,199
3,299
Population
3,107,592
1,481,587
2,299,221
365,454
440,880
964,495
325,770
4,174,750
433,974
512,292
339,918
2,509,291
499,812
2,852,512
384,331
1,929,216
352,019
2,111,830
1,064,495
353,770
3,109,426
284,334
1,589,226
6,826,901
5,041,382
664,288
616,866
4,855,880
426,610
2,235,328
560,530
414,287
302,352
1,755,551
2,285,330
483,615
929,991
1,151,580
2,083,661
2,234,007
2,022,804
3,117,226
204,046
1,382,416
5,543,026
2,581,853
796,600
5,047,865
2,895,946
1,027,165
708,611
979,826
Sales
2,264,871
1,044,680
1,607,299
279,203
247,504
742,228
191,529
3,198,873
208,141
308,886
174,753
1,881,810
357,453
2,111,420
214,171
1,475,876
253,157
1,592,230
750,070
191,013
2,203,221
171,541
1,221,111
5,232,072
3,893,865
384,124
406,958
3,655,045
257,243
1,651,053
334,548
315,953
165,831
1,263,741
1,795,841
246,226
732,026
892,310
1,526,758
1,532,569
1,504,760
2,447,546
136,274
1,033,176
4,009,751
1,697,356
540,181
4,032,497
1,630,346
787,061
475,828
767,038
Cost
of Sales
842,721
436,907
691,922
86,251
193,376
222,267
134,241
975,877
225,833
203,406
165,165
627,481
142,359
741,092
170,160
453,340
98,862
519,600
314,425
162,757
906,205
112,793
368,115
1,594,829
1,147,517
280,164
209,908
1,200,835
169,367
584,275
225,982
98,334
136,521
491,810
489,489
237,389
197,965
259,270
556,903
701,438
518,044
669,680
67,772
349,240
1,533,275
884,497
256,419
1,015,368
1,265,600
240,104
232,783
212,788
27.1%
29.5%
30.1%
23.6%
43.9%
23.0%
41.2%
23.4%
52.0%
39.7%
48.6%
25.0%
28.5%
26.0%
44.3%
23.5%
28.1%
24.6%
29.5%
46.0%
29.1%
39.7%
23.2%
23.4%
22.8%
42.2%
34.0%
24.7%
39.7%
26.1%
40.3%
23.7%
45.2%
28.0%
21.4%
49.1%
21.3%
22.5%
26.7%
31.4%
25.6%
21.5%
33.2%
25.3%
27.7%
34.3%
32.2%
20.1%
43.7%
23.4%
32.9%
21.7%
Gross Profit
Percent
Amount
of Sales
530,194
317,503
532,111
60,841
162,338
148,701
111,409
648,644
192,408
165,273
156,602
443,678
104,176
536,006
136,865
310,027
76,382
373,865
241,319
137,166
647,511
92,587
264,905
1,106,675
772,218
238,733
184,676
887,135
141,911
445,800
190,400
75,550
123,516
395,263
399,388
210,177
165,551
196,120
408,435
535,962
411,891
481,540
56,972
259,277
1,256,728
691,834
322,365
750,431
1,134,279
190,860
202,856
172,886
312,527
119,404
159,811
25,410
31,038
73,566
22,832
327,233
33,425
38,133
8,563
183,803
38,183
205,086
33,295
143,313
22,480
145,735
73,106
25,591
258,694
20,206
103,210
488,154
375,299
41,431
25,232
313,700
27,456
138,475
35,582
22,784
13,005
96,547
90,101
27,212
32,414
63,150
148,468
165,476
106,153
188,140
10,800
89,963
276,547
192,663
(65,946)
264,937
131,321
49,244
29,927
39,902
Operating
Expenses
Income/(Loss)
Table 7
2,901
---25,093
3,942
4,279
3,642
3,190
16,666
4,793
1,966
18,019
10,705
---21,325
116
2,215
3,750
10,625
5,501
271
---421
11,646
264
5,436
2,317
15,773
479
1
4,260
3
2,563
5,276
7,913
45,102
441
20,650
2,229
1,434
1,574
2,823
3,418
---5,528
7,777
28,142
106,523
5,259
13,597
63
3,783
6,319
61,917
------------63
---11,778
4,052
------------9,484
4,290
---------------32,144
------22,620
46,761
---1,041
---------------------------------31,702
45,246
---26,410
---24,028
---89,170
---14,154
-------------
Nonoperating
Revenues
Expenses
253,511
119,404
184,904
29,352
35,317
77,145
26,022
332,121
34,166
40,099
26,582
194,508
38,183
216,927
29,121
145,528
26,230
156,360
78,607
25,862
226,550
20,627
114,856
465,798
333,974
43,748
39,964
314,179
27,457
142,735
35,585
25,347
18,281
104,460
135,203
27,653
53,064
65,379
118,200
121,804
108,976
165,148
10,800
71,463
284,324
131,635
40,577
256,042
144,918
49,307
33,710
46,221
8.2%
8.1%
8.0%
8.0%
8.0%
8.0%
8.0%
8.0%
7.9%
7.8%
7.8%
7.8%
7.6%
7.6%
7.6%
7.5%
7.5%
7.4%
7.4%
7.3%
7.3%
7.3%
7.2%
6.8%
6.6%
6.6%
6.5%
6.5%
6.4%
6.4%
6.3%
6.1%
6.0%
6.0%
5.9%
5.7%
5.7%
5.7%
5.7%
5.5%
5.4%
5.3%
5.3%
5.2%
5.1%
5.1%
5.1%
5.1%
5.0%
4.8%
4.8%
4.7%
Net Profit/(Loss)
Percent
Amount
of Sales
200,000
70,000
131,500
29,000
134,834
28,372
10,000
300,000
15,300
---15,000
270,000
---131,280
---59,000
(1,890)
150,000
45,000
20,000
255,944
10,000
75,000
400,000
343,453
---25,000
350,000
16,000
623,265
5,000
15,000
8,000
243,598
110,000
7,500
30,000
40,000
96,700
119,250
108,500
10,000
------230,199
20,000
40,000
400,000
205,000
3,000
50,883
41,000
Transfers
To/(From)
Other Funds
31
Name of City
Baudette
Barnum
Spring Grove
Milaca
Frazee
Hadley
Littlefork
Danvers
Redwood Falls
Mahnomen
Anoka
Dawson
Hawley
Sleepy Eye
Fairfax
Bagley
Waverly
Mound
Nevis
Mapleton
Beaver Bay
Braham
Madison
Columbia Heights
Le Center
Lake Park
Randall
Medford
Silver Bay
Hanley Falls
Balaton
Savage
Clarissa
South Haven
Dassel
West Concord
Palisade
Maple Lake
Sebeka
Olivia
Holdingford
Nisswa
Conger
Silver Lake
Caledonia
Kasson
Osakis
Lonsdale
Callaway
Spring Lake Park
Cleveland
Lewisville
Ranking
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Type of Store
-------------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
1,106
613
1,330
2,946
1,350
61
647
97
5,254
1,214
17,142
1,540
2,067
3,599
1,235
1,392
1,357
9,052
390
1,756
181
1,793
1,551
19,496
2,499
783
650
1,239
1,887
304
643
26,911
681
187
1,469
782
167
2,059
711
2,484
708
1,971
146
837
2,868
5,931
1,740
3,674
234
6,412
719
250
Population
1,241,082
468,086
368,141
1,762,995
657,816
236,303
392,429
343,654
1,675,187
985,202
3,589,782
461,280
875,908
550,503
529,038
843,898
927,005
2,738,976
483,010
592,096
416,538
1,251,167
446,208
8,158,259
842,581
625,347
558,707
370,426
909,821
258,703
410,592
5,181,548
355,231
252,802
1,009,692
376,200
366,213
1,061,690
454,068
936,513
329,322
2,973,230
345,536
563,658
603,521
1,093,800
662,689
1,430,550
502,481
2,302,346
207,949
209,679
Sales
802,505
248,654
217,219
1,345,263
431,493
110,360
227,398
172,149
1,259,311
662,579
2,774,827
327,418
650,439
399,697
275,277
643,519
649,628
2,018,639
296,528
364,271
216,094
962,496
324,626
6,220,511
520,677
381,050
360,556
199,020
537,070
145,821
255,154
3,841,671
213,959
128,868
781,092
209,700
251,090
820,592
269,046
653,715
184,996
2,187,592
188,161
315,680
457,979
862,025
386,809
1,133,069
291,098
1,723,702
111,241
112,340
Cost
of Sales
438,577
219,432
150,922
417,732
226,323
125,943
165,031
171,505
415,876
322,623
814,955
133,862
225,469
150,806
253,761
200,379
277,377
720,337
186,482
227,825
200,444
288,671
121,582
1,937,748
321,904
244,297
198,151
171,406
372,751
112,882
155,438
1,339,877
141,272
123,934
228,600
166,500
115,123
241,098
185,022
282,798
144,326
785,638
157,375
247,978
145,542
231,775
275,880
297,481
211,383
578,644
96,708
97,339
35.3%
46.9%
41.0%
23.7%
34.4%
53.3%
42.1%
49.9%
24.8%
32.7%
22.7%
29.0%
25.7%
27.4%
48.0%
23.7%
29.9%
26.3%
38.6%
38.5%
48.1%
23.1%
27.2%
23.8%
38.2%
39.1%
35.5%
46.3%
41.0%
43.6%
37.9%
25.9%
39.8%
49.0%
22.6%
44.3%
31.4%
22.7%
40.7%
30.2%
43.8%
26.4%
45.5%
44.0%
24.1%
21.2%
41.6%
20.8%
42.1%
25.1%
46.5%
46.4%
Gross Profit
Percent
Amount
of Sales
380,498
227,106
135,041
315,790
196,889
124,529
150,407
160,846
324,699
322,118
706,717
116,594
160,220
132,352
238,383
168,230
232,249
568,003
170,586
224,125
185,311
245,656
106,636
1,396,175
288,120
221,995
185,361
165,560
329,126
107,418
145,869
1,113,098
136,609
119,782
186,616
160,833
123,415
222,593
176,337
282,466
152,314
720,195
156,903
239,995
136,557
222,881
286,191
283,689
206,720
543,293
110,237
104,980
58,079
(7,674)
15,881
101,942
29,434
1,414
14,624
10,659
91,177
505
108,238
17,268
65,249
18,454
15,378
32,149
45,128
152,334
15,896
3,700
15,133
43,015
14,946
541,573
33,784
22,302
12,790
5,846
43,625
5,464
9,569
226,779
4,663
4,152
41,984
5,667
(8,292)
18,505
8,685
332
(7,988)
65,443
472
7,983
8,985
8,894
(10,311)
13,792
4,663
35,351
(13,529)
(7,641)
Operating
Expenses
Income/(Loss)
Table 7
447
29,397
1,060
6,860
241
9,156
2,696
4,480
14,578
47,440
41,238
1,433
280
3,832
5,629
1,332
60
---2,822
19,111
623
54,462
1,716
1,105
550
---7,052
7,060
4,705
3,430
3,216
---5,159
2,546
25,909
4,194
17,024
6,188
204
16,859
13,975
---4,972
618
---7,343
19,962
3,685
1,468
35,201
15,962
9,786
---------27,828
------------34,612
6,505
------30,038
---------8,789
46,013
---------50,366
---244,672
3,597
---------16,989
------71,462
------41,358
------2,673
---------13,236
---------------------43,553
103
----
Nonoperating
Revenues
Expenses
58,526
21,723
16,941
80,974
29,675
10,570
17,320
15,139
71,143
41,440
149,476
18,701
35,491
22,286
21,007
33,481
36,399
106,321
18,718
22,811
15,756
47,111
16,662
298,006
30,737
22,302
19,842
12,906
31,341
8,894
12,785
155,317
9,822
6,698
26,535
9,861
8,732
22,020
8,889
17,191
5,987
52,207
5,444
8,601
8,985
16,237
9,651
17,477
6,131
26,999
2,330
2,145
4.7%
4.6%
4.6%
4.6%
4.5%
4.5%
4.4%
4.4%
4.2%
4.2%
4.2%
4.1%
4.1%
4.0%
4.0%
4.0%
3.9%
3.9%
3.9%
3.9%
3.8%
3.8%
3.7%
3.7%
3.6%
3.6%
3.6%
3.5%
3.4%
3.4%
3.1%
3.0%
2.8%
2.6%
2.6%
2.6%
2.4%
2.1%
2.0%
1.8%
1.8%
1.8%
1.6%
1.5%
1.5%
1.5%
1.5%
1.2%
1.2%
1.2%
1.1%
1.0%
Net Profit/(Loss)
Percent
Amount
of Sales
---24,000
---25,000
------20,000
31,086
80,000
1,750
180,000
---5,000
------15,000
------30,075
---(17,324)
23,844
10,000
140,624
50,000
------50,000
---1,669
12,242
200,000
10,000
11,481
22,000
---------9,000
10,000
(3,860)
140,000
2,725
5,000
5,410
53,500
74,425
---7,018
150,000
-------
Transfers
To/(From)
Other Funds
32
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
Ranking
Buffalo Lake
Mazeppa
Elizabeth
Sacred Heart
Benson
Underwood
Tracy
Farmington
Clontarf
Parkers Prairie
Hanska
Butterfield
Rush City
Waldorf
Darwin
Elmore
Hackensack
Clearbrook
Erhard
Canton
Orr
Sherburn
Browns Valley
Russell
Twin Valley
Round Lake
Boyd
Dalton
Browerville
Remer
Saint Hilaire
Herman
Avoca
Lake Benton
Audubon
Fifty Lakes
Wilmont
Bertha
Eagle Bend
Ellendale
Okabena
Moose Lake
Wells
Foreston
Plainview
Lake Wilson
Howard Lake
Rushford
Verndale
Biscay
Vesta
Kellogg
Name of City
On- & Off-Sale

On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Type of Store
-------------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
733
842
173
548
3,240
341
2,163
21,086
164
1,011
402
586
3,079
229
350
663
313
518
148
346
267
1,137
589
338
821
376
175
253
790
370
279
437
147
683
519
387
339
497
535
691
188
2,751
2,343
533
3,340
251
1,962
1,731
602
113
319
456
Population
350,513
319,174
314,985
452,818
991,050
413,817
819,876
4,285,471
368,035
668,610
307,907
216,188
1,047,685
211,655
440,920
152,960
1,010,643
451,478
314,184
80,879
515,956
767,339
283,005
242,721
534,706
136,187
292,709
294,815
420,043
517,274
458,469
324,134
241,647
287,087
549,523
400,853
249,805
203,500
278,781
324,934
208,611
1,039,395
695,711
338,253
591,925
208,883
703,187
458,793
312,076
472,331
206,518
126,888
Sales
206,324
209,655
244,273
278,758
664,809
315,748
487,094
3,286,626
202,042
428,803
186,864
158,687
937,079
121,495
353,480
124,673
714,517
293,717
242,132
62,581
328,323
527,719
174,831
129,831
352,816
113,012
165,574
241,084
237,547
324,812
276,687
170,861
128,729
168,105
374,907
193,154
136,505
113,043
169,236
214,391
130,586
701,134
472,576
174,732
401,131
120,094
557,300
325,474
200,194
223,100
131,286
83,054
Cost
of Sales
144,189
109,519
70,712
174,060
326,241
98,069
332,782
998,845
165,993
239,807
121,043
57,501
110,606
90,160
87,440
28,287
296,126
157,761
72,052
18,298
187,633
239,620
108,174
112,890
181,890
23,175
127,135
53,731
182,496
192,462
181,782
153,273
112,918
118,982
174,616
207,699
113,300
90,457
109,545
110,543
78,025
338,261
223,135
163,521
190,794
88,789
145,887
133,319
111,882
249,231
75,232
43,834
41.1%
34.3%
22.4%
38.4%
32.9%
23.7%
40.6%
23.3%
45.1%
35.9%
39.3%
26.6%
10.6%
42.6%
19.8%
18.5%
29.3%
34.9%
22.9%
22.6%
36.4%
31.2%
38.2%
46.5%
34.0%
17.0%
43.4%
18.2%
43.4%
37.2%
39.6%
47.3%
46.7%
41.4%
31.8%
51.8%
45.4%
44.5%
39.3%
34.0%
37.4%
32.5%
32.1%
48.3%
32.2%
42.5%
20.7%
29.1%
35.9%
52.8%
36.4%
34.5%
Gross Profit
Percent
Amount
of Sales
160,195
116,133
68,789
177,862
323,299
96,363
342,509
980,910
163,684
208,256
125,402
62,386
109,746
97,868
84,906
29,004
279,016
160,775
77,920
22,648
201,899
250,226
115,248
118,368
195,304
31,019
144,995
63,174
206,538
206,812
196,871
156,876
123,658
128,674
190,008
223,643
123,960
101,631
137,728
129,818
92,985
353,217
284,744
201,287
246,273
108,103
240,141
210,154
163,460
334,486
116,714
79,639
(16,006)
(6,614)
1,923
(3,802)
2,942
1,706
(9,727)
17,935
2,309
31,551
(4,359)
(4,885)
860
(7,708)
2,534
(717)
17,110
(3,014)
(5,868)
(4,350)
(14,266)
(10,606)
(7,074)
(5,478)
(13,414)
(7,844)
(17,860)
(9,443)
(24,042)
(14,350)
(15,089)
(3,603)
(10,740)
(9,692)
(15,392)
(15,944)
(10,660)
(11,174)
(28,183)
(19,275)
(14,960)
(14,956)
(61,609)
(37,766)
(55,479)
(19,314)
(94,254)
(76,835)
(51,578)
(85,255)
(41,482)
(35,805)
Operating
Expenses
Income/(Loss)
Table 7
19,480
9,699
637
9,224
3,304
810
14,292
------2,333
4,938
5,244
105
7,570
4,570
180
86
---3,355
3,588
9,040
2,176
3,896
2,097
1,335
4,731
10,490
1,872
12,558
---2,296
---3,872
262
8,615
340
838
1,122
13,569
339
1,568
---8,294
9,740
3,420
352
9,508
2,394
1,163
30,213
---7,544
---------1,778
------766
---920
31,361
------------7,671
---21,335
---------------475
------------------------5,749
275
---11,794
------------------51,806
---1,192
---2,627
12,839
705
3,052
38,202
-------
Nonoperating
Revenues
Expenses
3,474
3,085
2,560
3,644
6,246
2,516
3,799
17,935
1,389
2,523
579
359
965
(138)
(567)
(537)
(4,139)
(3,014)
(2,513)
(762)
(5,226)
(8,430)
(3,653)
(3,381)
(12,079)
(3,113)
(7,370)
(7,571)
(11,484)
(14,350)
(12,793)
(9,352)
(7,143)
(9,430)
(18,571)
(15,604)
(9,822)
(10,052)
(14,614)
(18,936)
(13,392)
(66,762)
(53,315)
(29,218)
(52,059)
(21,589)
(97,585)
(75,146)
(53,467)
(93,244)
(41,482)
(28,261)
1.0%
1.0%
0.8%
0.8%
0.6%
0.6%
0.5%
0.4%
0.4%
0.4%
0.2%
0.2%
0.1%
-0.1%
-0.1%
-0.4%
-0.4%
-0.7%
-0.8%
-0.9%
-1.0%
-1.1%
-1.3%
-1.4%
-2.3%
-2.3%
-2.5%
-2.6%
-2.7%
-2.8%
-2.8%
-2.9%
-3.0%
-3.3%
-3.4%
-3.9%
-3.9%
-4.9%
-5.2%
-5.8%
-6.4%
-6.4%
-7.7%
-8.6%
-8.8%
-10.3%
-13.9%
-16.4%
-17.1%
-19.7%
-20.1%
-22.3%
Net Profit/(Loss)
Percent
Amount
of Sales
------------30,000
---20,000
141,300
1,294
---30,000
3,000
31,000
------------25,000
------19,500
15,000
---------------3,500
9,360
12,500
------10,900
2,000
5,000
---------2,000
(30,708)
------25,000
10,000
---------------(10,062)
-------
Transfers
To/(From)
Other Funds
33
209
Ranking
[21]
$313,452,959
$68,852,346
$244,600,613
317,758
Sales
919,575
All Stores
Footnotes:
104,130
191
On- & Off-Sale
----
Population
815,445
On- & Off-Sale
Type of Store
Off-Sale Only
Williams
Name of City
Footnotes
$226,019,035
$43,150,347
$182,868,688
210,709
Cost
of Sales
$87,433,924
$25,701,999
$61,731,925
107,049
27.9%
37.3%
25.2%
33.7%
Gross Profit
Percent
Amount
of Sales
$65,863,389
$24,085,093
$41,778,296
196,012
$21,570,535
$1,616,906
$19,953,629
(88,963)
Operating
Expenses
Income/(Loss)
Table 7
$2,087,145
$788,642
$1,298,503
----
$2,000,978
$427,751
$1,573,227
----
Nonoperating
Revenues
Expenses
$21,656,702
$1,977,797
$19,678,905
(88,963)
6.9%
2.9%
8.0%
-28.0%
Net Profit/(Loss)
Percent
Amount
of Sales
$16,639,756
$2,022,652
$14,617,104
----
Transfers
To/(From)
Other Funds
34
All Stores
450,146
12,285
17,142
49,084
30,104
19,496
60,797
47,941
21,086
27,208
55,954
2,049
9,052
35,228
13,953
8,597
8,226
7,218
26,911
6,412
3,688
On- & Off-Sale
----------------------------------------------------------
Population
437,861
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Type of Store
Off-Sale Only
Anoka
Apple Valley
Brooklyn Center
Columbia Heights
Eden Prairie
Edina
Farmington
Fridley
Lakeville
Lexington
Mound
Richfield
Robbinsdale
Rogers
Saint Anthony
Saint Francis
Savage
Spring Lake Park
Wayzata
Name of City
Footnotes
$116,717,760
$6,005,372
$110,712,388
$3,589,782
9,032,194
5,543,026
8,158,259
11,647,085
12,854,693
4,285,471
4,855,880
14,763,552
3,117,226
2,738,976
11,117,676
2,647,370
3,109,426
6,826,901
2,050,403
5,181,548
2,302,346
2,895,946
Sales
$30,087,195
$2,171,805
$3,833,567
$86,630,565
$27,915,390
$814,955
2,486,461
1,533,275
1,937,748
3,036,535
3,387,524
998,845
1,200,835
3,612,321
669,680
720,337
2,807,522
680,756
906,205
1,594,829
515,246
1,339,877
578,644
1,265,600
25.8%
36.2%
25.2%
22.7%
27.5%
27.7%
23.8%
26.1%
26.4%
23.3%
24.7%
24.5%
21.5%
26.3%
25.3%
25.7%
29.1%
23.4%
25.1%
25.9%
25.1%
43.7%
Gross Profit
Percent
Amount
of Sales
$82,796,998
$2,774,827
6,545,733
4,009,751
6,220,511
8,610,550
9,467,169
3,286,626
3,655,045
11,151,231
2,447,546
2,018,639
8,310,154
1,966,614
2,203,221
5,232,072
1,535,157
3,841,671
1,723,702
1,630,346
Cost
of Sales
$21,571,509
$1,781,790
$19,789,719
$706,717
1,607,986
1,256,728
1,396,175
2,030,779
2,127,474
980,910
887,135
2,242,665
481,540
568,003
1,903,617
471,509
647,511
1,106,675
365,415
1,113,098
543,293
1,134,279
$8,515,686
$390,015
$8,125,671
$108,238
878,475
276,547
541,573
1,005,756
1,260,050
17,935
313,700
1,369,656
188,140
152,334
903,905
209,247
258,694
488,154
149,831
226,779
35,351
131,321
Operating
Expenses
Income/(Loss)
$334,820
$13,597
$321,223
$41,238
27,730
7,777
1,105
50,348
2,371
---479
75,982
3,418
---23,049
17,898
---264
34,363
---35,201
13,597
$7,960,825
$371,468
$32,144
$889,681
$7,589,357
$149,476
774,083
284,324
298,006
975,130
1,262,421
17,935
314,179
1,255,927
165,148
106,321
926,954
227,145
226,550
465,798
184,194
155,317
26,999
144,918
6.8%
6.2%
6.9%
4.2%
8.6%
5.1%
3.7%
8.4%
9.8%
0.4%
6.5%
8.5%
5.3%
3.9%
8.3%
8.6%
7.3%
6.8%
9.0%
3.0%
1.2%
5.0%
Net Profit/(Loss)
Percent
Amount
of Sales
$857,537
$---132,122
---244,672
80,974
---------189,711
26,410
46,013
------32,144
22,620
---71,462
43,553
----
Nonoperating
Revenues
Expenses
Table 8
Comparison of Metro Area City Liquor Store Operations - 2010
$6,303,626
$460,944
$5,842,682
$180,000
485,000
230,199
140,624
1,054,778
1,245,100
141,300
350,000
433,911
10,000
---686,770
75,000
255,944
400,000
60,000
200,000
150,000
205,000
Transfers
To/(From)
Other Funds
35
Ada
Aitkin
Akeley
Alexandria
Appleton
Audubon
Avoca
Bagley
Balaton
Barnesville
Barnum
Battle Lake
Baudette
Beaver Bay
Bemidji
Benson
Bertha
Big Falls
Big Lake
Biscay
Blackduck
Blue Earth
Boyd
Braham
Brandon
Browerville
Browns Valley
Buffalo
Buffalo Lake
Butterfield
Caledonia
Callaway
Cambridge
Canton
Clarissa
Clearbrook
Cleveland
Clontarf
Conger
Cook
Cromwell
Dalton
Danvers
Darwin
Dassel
Dawson
De Graff
Delano
Detroit Lakes
Eagle Bend
Elizabeth
Elk River
Ellendale
Ellsworth
Elmore
Erhard
Fairfax
Fairmont
Name of City
On- & Off-Sale

Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Type of Store
---------------------------------------------------------------------------------------------------------------------------------------------------------------[21]
-------------
Footnotes
1,707
2,165
432
11,070
1,412
519
147
1,392
643
2,563
613
875
1,106
181
13,431
3,240
497
236
10,060
113
785
3,353
175
1,793
489
790
589
15,453
733
586
2,868
234
8,111
346
681
518
719
164
146
574
234
253
97
350
1,469
1,540
115
5,464
8,569
535
173
22,974
691
463
663
148
1,235
10,666
Population
$560,530
929,991
426,610
5,047,865
499,812
549,523
241,647
843,898
410,592
414,287
468,086
1,097,160
1,241,082
416,538
4,952,562
991,050
203,500
302,352
3,107,592
472,331
796,600
1,382,416
292,709
1,251,167
440,880
420,043
283,005
4,117,397
350,513
216,188
603,521
502,481
4,174,750
80,879
355,231
451,478
207,949
368,035
345,536
1,387,629
435,139
294,815
343,654
440,920
1,009,692
461,280
420,306
2,235,328
5,155,200
278,781
314,985
5,953,626
324,934
123,357
152,960
314,184
529,038
3,146,752
Sales
$334,548
732,026
257,243
4,032,497
357,453
374,907
128,729
643,519
255,154
315,953
248,654
777,573
802,505
216,094
3,629,170
664,809
113,043
165,831
2,264,871
223,100
540,181
1,033,176
165,574
962,496
247,504
237,547
174,831
2,911,920
206,324
158,687
457,979
291,098
3,198,873
62,581
213,959
293,717
111,241
202,042
188,161
1,037,174
210,842
241,084
172,149
353,480
781,092
327,418
204,605
1,651,053
3,903,391
169,236
244,273
4,273,029
214,391
54,315
124,673
242,132
275,277
2,241,764
Cost
of Sales
$225,982
197,965
169,367
1,015,368
142,359
174,616
112,918
200,379
155,438
98,334
219,432
319,587
438,577
200,444
1,323,392
326,241
90,457
136,521
842,721
249,231
256,419
349,240
127,135
288,671
193,376
182,496
108,174
1,205,477
144,189
57,501
145,542
211,383
975,877
18,298
141,272
157,761
96,708
165,993
157,375
350,455
224,297
53,731
171,505
87,440
228,600
133,862
215,701
584,275
1,251,809
109,545
70,712
1,680,597
110,543
69,042
28,287
72,052
253,761
904,988
40.3%
21.3%
39.7%
20.1%
28.5%
31.8%
46.7%
23.7%
37.9%
23.7%
46.9%
29.1%
35.3%
48.1%
26.7%
32.9%
44.5%
45.2%
27.1%
52.8%
32.2%
25.3%
43.4%
23.1%
43.9%
43.4%
38.2%
29.3%
41.1%
26.6%
24.1%
42.1%
23.4%
22.6%
39.8%
34.9%
46.5%
45.1%
45.5%
25.3%
51.5%
18.2%
49.9%
19.8%
22.6%
29.0%
51.3%
26.1%
24.3%
39.3%
22.4%
28.2%
34.0%
56.0%
18.5%
22.9%
48.0%
28.8%
Gross Profit
Percent
Amount
of Sales
$190,400
165,551
141,911
750,431
104,176
190,008
123,658
168,230
145,869
75,550
227,106
232,691
380,498
185,311
695,541
323,299
101,631
123,516
530,194
334,486
322,365
259,277
144,995
245,656
162,338
206,538
115,248
686,535
160,195
62,386
136,557
206,720
648,644
22,648
136,609
160,775
110,237
163,684
156,903
220,385
189,410
63,174
160,846
84,906
186,616
116,594
159,739
445,800
370,472
137,728
68,789
954,037
129,818
61,016
29,004
77,920
238,383
431,012
$35,582
32,414
27,456
264,937
38,183
(15,392)
(10,740)
32,149
9,569
22,784
(7,674)
86,896
58,079
15,133
627,851
2,942
(11,174)
13,005
312,527
(85,255)
(65,946)
89,963
(17,860)
43,015
31,038
(24,042)
(7,074)
518,942
(16,006)
(4,885)
8,985
4,663
327,233
(4,350)
4,663
(3,014)
(13,529)
2,309
472
130,070
34,887
(9,443)
10,659
2,534
41,984
17,268
55,962
138,475
881,337
(28,183)
1,923
726,560
(19,275)
8,026
(717)
(5,868)
15,378
473,976
Operating
Expenses
Income/(Loss)
$3
20,650
1
5,259
---8,615
3,872
1,332
3,216
2,563
29,397
3,385
447
623
5,385
3,304
1,122
5,276
2,901
30,213
106,523
5,528
10,490
54,462
4,279
12,558
3,896
199,198
19,480
5,244
---1,468
16,666
3,588
5,159
---15,962
---4,972
6,354
10,437
1,872
4,480
4,570
25,909
1,433
---4,260
77,488
13,569
637
43,920
339
4,261
180
3,355
5,629
8,340
$--------14,154
---11,794
275
---------------------17,846
---------61,917
38,202
---24,028
---50,366
------475
61,110
------------11,778
---------103
920
---------------7,671
41,358
---4,182
---56,460
------40,389
-------------------
Nonoperating
Revenues
Expenses
Table 9
Comparison of Greater Minnesota City Liquor Store Operations - 2010
$35,585
53,064
27,457
256,042
38,183
(18,571)
(7,143)
33,481
12,785
25,347
21,723
90,281
58,526
15,756
615,390
6,246
(10,052)
18,281
253,511
(93,244)
40,577
71,463
(7,370)
47,111
35,317
(11,484)
(3,653)
657,030
3,474
359
8,985
6,131
332,121
(762)
9,822
(3,014)
2,330
1,389
5,444
136,424
45,324
(7,571)
15,139
(567)
26,535
18,701
51,780
142,735
902,365
(14,614)
2,560
730,091
(18,936)
12,287
(537)
(2,513)
21,007
482,316
6.3%
5.7%
6.4%
5.1%
7.6%
-3.4%
-3.0%
4.0%
3.1%
6.1%
4.6%
8.2%
4.7%
3.8%
12.4%
0.6%
-4.9%
6.0%
8.2%
-19.7%
5.1%
5.2%
-2.5%
3.8%
8.0%
-2.7%
-1.3%
16.0%
1.0%
0.2%
1.5%
1.2%
8.0%
-0.9%
2.8%
-0.7%
1.1%
0.4%
1.6%
9.8%
10.4%
-2.6%
4.4%
-0.1%
2.6%
4.1%
12.3%
6.4%
17.5%
-5.2%
0.8%
12.3%
-5.8%
10.0%
-0.4%
-0.8%
4.0%
15.3%
Net Profit/(Loss)
Percent
Amount
of Sales
$5,000
30,000
16,000
400,000
---5,000
10,900
15,000
12,242
15,000
24,000
90,000
---(17,324)
481,523
30,000
---8,000
200,000
(10,062)
40,000
------23,844
134,834
9,360
---350,000
---3,000
5,410
7,018
300,000
---10,000
25,000
---1,294
2,725
---40,000
3,500
31,086
---22,000
------623,265
560,490
2,000
---341,415
(30,708)
------------65,000
Transfers
To/(From)
Other Funds
36
Fergus Falls
Fifty Lakes
Finlayson
Flensburg
Foreston
Frazee
Gilman
Glencoe
Glenwood
Goodridge
Grand Marais
Granite Falls
Hackensack
Hadley
Hanley Falls
Hanska
Hawley
Herman
Heron Lake
Hinckley
Hitterdal
Holdingford
Howard Lake
Hutchinson
Isanti
Isle
Jackson
Kasson
Kelliher
Kellogg
Kenyon
Kiester
Lake Benton
Lake Park
Lake Wilson
Lakefield
Lancaster
Le Center
Lewisville
Lindstrom
Litchfield
Littlefork
Long Prairie
Longville
Lonsdale
Luverne
Madelia
Madison
Mahnomen
Maple Lake
Mapleton
Marshall
Mazeppa
Medford
Menahga
Mentor
Milaca
Millerville
Name of City
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Type of Store
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Footnotes
13,138
387
315
225
533
1,350
224
5,631
2,564
132
1,351
2,897
313
61
304
402
2,067
437
698
1,800
201
708
1,962
14,178
5,251
751
3,299
5,931
262
456
1,815
501
683
783
251
1,694
340
2,499
250
4,442
6,726
647
3,458
156
3,674
4,745
2,308
1,551
1,214
2,059
1,756
13,680
842
1,239
1,306
153
2,946
106
Population
5,291,233
400,853
512,292
99,061
338,253
657,816
419,806
1,303,110
1,151,580
339,918
1,630,565
973,379
1,010,643
236,303
258,703
307,907
875,908
324,134
384,331
2,234,007
437,662
329,322
703,187
5,041,382
2,111,830
947,153
979,826
1,093,800
353,770
126,888
616,866
204,046
287,087
625,347
208,883
352,019
284,334
842,581
209,679
2,299,221
1,929,216
392,429
1,261,140
1,371,306
1,430,550
1,064,495
365,454
446,208
985,202
1,061,690
592,096
3,420,094
319,174
370,426
778,695
497,430
1,762,995
338,001
Sales
3,873,135
193,154
308,886
51,180
174,732
431,493
161,533
993,764
892,310
174,753
1,105,934
721,641
714,517
110,360
145,821
186,864
650,439
170,861
214,171
1,532,569
214,188
184,996
557,300
3,893,865
1,592,230
570,517
767,038
862,025
191,013
83,054
406,958
136,274
168,105
381,050
120,094
253,157
171,541
520,677
112,340
1,607,299
1,475,876
227,398
972,845
890,948
1,133,069
750,070
279,203
324,626
662,579
820,592
364,271
2,578,268
209,655
199,020
445,170
257,808
1,345,263
184,274
Cost
of Sales
1,418,098
207,699
203,406
47,881
163,521
226,323
258,273
309,346
259,270
165,165
524,631
251,738
296,126
125,943
112,882
121,043
225,469
153,273
170,160
701,438
223,474
144,326
145,887
1,147,517
519,600
376,636
212,788
231,775
162,757
43,834
209,908
67,772
118,982
244,297
88,789
98,862
112,793
321,904
97,339
691,922
453,340
165,031
288,295
480,358
297,481
314,425
86,251
121,582
322,623
241,098
227,825
841,826
109,519
171,406
333,525
239,622
417,732
153,727
26.8%
51.8%
39.7%
48.3%
48.3%
34.4%
61.5%
23.7%
22.5%
48.6%
32.2%
25.9%
29.3%
53.3%
43.6%
39.3%
25.7%
47.3%
44.3%
31.4%
51.1%
43.8%
20.7%
22.8%
24.6%
39.8%
21.7%
21.2%
46.0%
34.5%
34.0%
33.2%
41.4%
39.1%
42.5%
28.1%
39.7%
38.2%
46.4%
30.1%
23.5%
42.1%
22.9%
35.0%
20.8%
29.5%
23.6%
27.2%
32.7%
22.7%
38.5%
24.6%
34.3%
46.3%
42.8%
48.2%
23.7%
45.5%
Gross Profit
Percent
Amount
of Sales
874,444
223,643
165,273
28,068
201,287
196,889
224,153
161,296
196,120
156,602
291,870
161,568
279,016
124,529
107,418
125,402
160,220
156,876
136,865
535,962
150,634
152,314
240,141
772,218
373,865
271,814
172,886
222,881
137,166
79,639
184,676
56,972
128,674
221,995
108,103
76,382
92,587
288,120
104,980
532,111
310,027
150,407
177,051
348,585
283,689
241,319
60,841
106,636
322,118
222,593
224,125
364,513
116,133
165,560
265,335
195,495
315,790
124,960
543,654
(15,944)
38,133
19,813
(37,766)
29,434
34,120
148,050
63,150
8,563
232,761
90,170
17,110
1,414
5,464
(4,359)
65,249
(3,603)
33,295
165,476
72,840
(7,988)
(94,254)
375,299
145,735
104,822
39,902
8,894
25,591
(35,805)
25,232
10,800
(9,692)
22,302
(19,314)
22,480
20,206
33,784
(7,641)
159,811
143,313
14,624
111,244
131,773
13,792
73,106
25,410
14,946
505
18,505
3,700
477,313
(6,614)
5,846
68,190
44,127
101,942
28,767
Operating
Expenses
Income/(Loss)
28,748
340
1,966
---9,740
241
7,996
154
2,229
18,019
5,044
17,163
86
9,156
3,430
4,938
280
---116
1,574
---13,975
9,508
5,436
10,625
30
6,319
7,343
271
7,544
15,773
---262
---352
3,750
421
550
9,786
25,093
2,215
2,696
5,939
1,804
3,685
5,501
3,942
1,716
47,440
6,188
19,111
3,196
9,699
7,060
2,457
8,045
6,860
1,651
51,245
---------1,192
------1,806
---------18,904
21,335
---------30,038
5,749
4,290
45,246
------12,839
46,761
------------------1,041
---------2,627
------3,597
---------------8,406
------------6,505
2,673
------------2,908
---27,828
----
Nonoperating
Revenues
Expenses
Table 9
521,157
(15,604)
40,099
19,813
(29,218)
29,675
42,116
146,398
65,379
26,582
237,805
88,429
(4,139)
10,570
8,894
579
35,491
(9,352)
29,121
121,804
72,840
5,987
(97,585)
333,974
156,360
104,852
46,221
16,237
25,862
(28,261)
39,964
10,800
(9,430)
22,302
(21,589)
26,230
20,627
30,737
2,145
184,904
145,528
17,320
117,183
125,171
17,477
78,607
29,352
16,662
41,440
22,020
22,811
480,509
3,085
12,906
67,739
52,172
80,974
30,418
9.8%
-3.9%
7.8%
20.0%
-8.6%
4.5%
10.0%
11.2%
5.7%
7.8%
14.6%
9.1%
-0.4%
4.5%
3.4%
0.2%
4.1%
-2.9%
7.6%
5.5%
16.6%
1.8%
-13.9%
6.6%
7.4%
11.1%
4.7%
1.5%
7.3%
-22.3%
6.5%
5.3%
-3.3%
3.6%
-10.3%
7.5%
7.3%
3.6%
1.0%
8.0%
7.5%
4.4%
9.3%
9.1%
1.2%
7.4%
8.0%
3.7%
4.2%
2.1%
3.9%
14.0%
1.0%
3.5%
8.7%
10.5%
4.6%
9.0%
Net Profit/(Loss)
Percent
Amount
of Sales
335,442
------(175,743)
10,000
------110,000
40,000
15,000
200,000
68,337
------1,669
30,000
5,000
------119,250
72,305
(3,860)
---343,453
150,000
---41,000
53,500
20,000
---25,000
---2,000
------(1,890)
10,000
50,000
---131,500
59,000
20,000
90,000
------45,000
29,000
10,000
1,750
------486,922
---50,000
45,000
52,122
25,000
(3,000)
Transfers
To/(From)
Other Funds
37
Miltona
Montevideo
Monticello
Moose Lake
Mora
Morris
Nevis
New York Mills
Nisswa
North Branch
Northfield
Northome
Ogema
Ogilvie
Okabena
Olivia
Orr
Osakis
Palisade
Park Rapids
Parkers Prairie
Paynesville
Pelican Rapids
Perham
Pine City
Pipestone
Plainview
Princeton
Proctor
Randall
Ranier
Redwood Falls
Remer
Roseau
Round Lake
Rush City
Rushford
Russell
Sacred Heart
Saint Hilaire
Saint James
Saint Leo
Sauk Rapids
Sebeka
Sherburn
Silver Bay
Silver Lake
Sleepy Eye
South Haven
Spring Grove
Stacy
Thief River Falls
Tracy
Twin Valley
Two Harbors
Ulen
Underwood
Vergas
Name of City
On- & Off-Sale

Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Type of Store
---------------------------------------------------------------------------------------------------------------------------[21]
-------------------------------------------------
Footnotes
424
5,383
12,759
2,751
3,571
5,286
390
1,199
1,971
10,125
20,007
200
184
369
188
2,484
267
1,740
167
3,709
1,011
2,432
2,464
2,985
3,123
4,317
3,340
4,698
3,057
650
145
5,254
370
2,633
376
3,079
1,731
338
548
279
4,605
100
12,773
711
1,137
1,887
837
3,599
187
1,330
1,456
8,573
2,163
821
3,745
547
341
331
Population
664,288
2,022,804
4,481,605
1,039,395
2,509,291
1,589,226
483,010
708,611
2,973,230
2,083,661
2,852,512
293,953
325,770
449,328
208,611
936,513
515,956
662,689
366,213
3,025,342
668,610
964,495
944,505
2,404,283
1,660,026
1,264,322
591,925
2,536,307
1,027,165
558,707
411,563
1,675,187
517,274
1,550,105
136,187
1,047,685
458,793
242,721
452,818
458,469
970,194
24,307
2,285,330
454,068
767,339
909,821
563,658
550,503
252,802
368,141
2,581,853
4,132,681
819,876
534,706
1,755,551
345,618
413,817
584,308
Sales
384,124
1,504,760
3,302,884
701,134
1,881,810
1,221,111
296,528
475,828
2,187,592
1,526,758
2,111,420
143,557
191,529
310,840
130,586
653,715
328,323
386,809
251,090
2,315,082
428,803
742,228
695,861
1,787,979
1,204,873
918,007
401,131
1,918,078
787,061
360,556
170,327
1,259,311
324,812
1,112,167
113,012
937,079
325,474
129,831
278,758
276,687
685,697
15,501
1,795,841
269,046
527,719
537,070
315,680
399,697
128,868
217,219
1,697,356
3,200,964
487,094
352,816
1,263,741
174,856
315,748
444,103
Cost
of Sales
280,164
518,044
1,178,721
338,261
627,481
368,115
186,482
232,783
785,638
556,903
741,092
150,396
134,241
138,488
78,025
282,798
187,633
275,880
115,123
710,260
239,807
222,267
248,644
616,304
455,153
346,315
190,794
618,229
240,104
198,151
241,236
415,876
192,462
437,938
23,175
110,606
133,319
112,890
174,060
181,782
284,497
8,806
489,489
185,022
239,620
372,751
247,978
150,806
123,934
150,922
884,497
931,717
332,782
181,890
491,810
170,762
98,069
140,205
42.2%
25.6%
26.3%
32.5%
25.0%
23.2%
38.6%
32.9%
26.4%
26.7%
26.0%
51.2%
41.2%
30.8%
37.4%
30.2%
36.4%
41.6%
31.4%
23.5%
35.9%
23.0%
26.3%
25.6%
27.4%
27.4%
32.2%
24.4%
23.4%
35.5%
58.6%
24.8%
37.2%
28.3%
17.0%
10.6%
29.1%
46.5%
38.4%
39.6%
29.3%
36.2%
21.4%
40.7%
31.2%
41.0%
44.0%
27.4%
49.0%
41.0%
34.3%
22.5%
40.6%
34.0%
28.0%
49.4%
23.7%
24.0%
Gross Profit
Percent
Amount
of Sales
238,733
411,891
637,574
353,217
443,678
264,905
170,586
202,856
720,195
408,435
536,006
115,281
111,409
96,273
92,985
282,466
201,899
286,191
123,415
457,455
208,256
148,701
138,392
285,001
322,547
204,304
246,273
436,281
190,860
185,361
200,256
324,699
206,812
252,485
31,019
109,746
210,154
118,368
177,862
196,871
163,514
21,131
399,388
176,337
250,226
329,126
239,995
132,352
119,782
135,041
691,834
569,081
342,509
195,304
395,263
142,321
96,363
93,155
41,431
106,153
541,147
(14,956)
183,803
103,210
15,896
29,927
65,443
148,468
205,086
35,115
22,832
42,215
(14,960)
332
(14,266)
(10,311)
(8,292)
252,805
31,551
73,566
110,252
331,303
132,606
142,011
(55,479)
181,948
49,244
12,790
40,980
91,177
(14,350)
185,453
(7,844)
860
(76,835)
(5,478)
(3,802)
(15,089)
120,983
(12,325)
90,101
8,685
(10,606)
43,625
7,983
18,454
4,152
15,881
192,663
362,636
(9,727)
(13,414)
96,547
28,441
1,706
47,050
Operating
Expenses
Income/(Loss)
2,317
2,823
99,139
---10,705
11,646
2,822
3,783
---1,434
21,325
13,371
3,190
2,781
1,568
16,859
9,040
19,962
17,024
9,079
2,333
3,642
13,575
9,729
5,544
12,866
3,420
27,245
63
7,052
1,886
14,578
---1,236
4,731
105
2,394
2,097
9,224
2,296
2,815
16,653
45,102
204
2,176
4,705
618
3,832
2,546
1,060
28,142
5,879
14,292
1,335
7,913
438
810
12,346
---------51,806
------------13,236
31,702
9,484
---------------------------31,361
63
15,925
56,901
671
------------------34,612
------------705
---1,778
------------------16,989
------------89,170
---766
----------------
Nonoperating
Revenues
Expenses
Table 9
43,748
108,976
640,286
(66,762)
194,508
114,856
18,718
33,710
52,207
118,200
216,927
48,486
26,022
44,996
(13,392)
17,191
(5,226)
9,651
8,732
261,884
2,523
77,145
107,902
284,131
137,479
154,877
(52,059)
209,193
49,307
19,842
42,866
71,143
(14,350)
186,689
(3,113)
965
(75,146)
(3,381)
3,644
(12,793)
123,798
4,328
135,203
8,889
(8,430)
31,341
8,601
22,286
6,698
16,941
131,635
368,515
3,799
(12,079)
104,460
28,879
2,516
59,396
6.6%
5.4%
14.3%
-6.4%
7.8%
7.2%
3.9%
4.8%
1.8%
5.7%
7.6%
16.5%
8.0%
10.0%
-6.4%
1.8%
-1.0%
1.5%
2.4%
8.7%
0.4%
8.0%
11.4%
11.8%
8.3%
12.2%
-8.8%
8.2%
4.8%
3.6%
10.4%
4.2%
-2.8%
12.0%
-2.3%
0.1%
-16.4%
-1.4%
0.8%
-2.8%
12.8%
17.8%
5.9%
2.0%
-1.1%
3.4%
1.5%
4.0%
2.6%
4.6%
5.1%
8.9%
0.5%
-2.3%
6.0%
8.4%
0.6%
10.2%
Net Profit/(Loss)
Percent
Amount
of Sales
---108,500
245,936
---270,000
75,000
30,075
50,883
140,000
96,700
131,280
20,000
10,000
------10,000
19,500
74,425
---284,436
---28,372
42,576
120,750
75,000
142,009
---32,155
3,000
---50,000
80,000
12,500
170,000
---31,000
------------39,000
17,486
110,000
9,000
15,000
---5,000
---11,481
---20,000
335,650
20,000
---243,598
------64,249
Transfers
To/(From)
Other Funds
38
[21]
$196,735,199
$62,846,974
$133,888,225
312,076
206,518
1,612,478
211,655
901,134
483,615
1,242,956
927,005
695,711
376,200
317,758
249,805
1,481,587
276,828
433,974
2,596,519
Sales
469,429
All Stores
Footnotes:
91,845
602
319
4,088
229
941
871
1,781
1,357
2,343
782
191
339
4,646
172
57
12,764
On- & Off-Sale
-------------------------------------------------
Population
377,584
On- & Off-Sale

On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Type of Store
Off-Sale Only
Verndale
Vesta
Wadena
Waldorf
Walker
Walnut Grove
Warroad
Waverly
Wells
West Concord
Williams
Wilmont
Windom
Winton
Wolf Lake
Worthington
Name of City
Footnotes
$139,388,470
$39,316,780
$100,071,690
200,194
131,286
1,225,384
121,495
662,139
246,226
902,483
649,628
472,576
209,700
210,709
136,505
1,044,680
117,738
208,141
1,903,334
Cost
of Sales
$57,346,729
$23,530,194
$33,816,535
111,882
75,232
387,094
90,160
238,995
237,389
340,473
277,377
223,135
166,500
107,049
113,300
436,907
159,090
225,833
693,185
29.1%
37.4%
25.3%
35.9%
36.4%
24.0%
42.6%
26.5%
49.1%
27.4%
29.9%
32.1%
44.3%
33.7%
45.4%
29.5%
57.5%
52.0%
26.7%
Gross Profit
Percent
Amount
of Sales
$44,291,880
$22,303,303
$21,988,577
163,460
116,714
229,391
97,868
137,636
210,177
201,330
232,249
284,744
160,833
196,012
123,960
317,503
144,356
192,408
345,967
$13,054,849
$1,226,891
$11,827,958
(51,578)
(41,482)
157,703
(7,708)
101,359
27,212
139,143
45,128
(61,609)
5,667
(88,963)
(10,660)
119,404
14,734
33,425
347,218
Operating
Expenses
Income/(Loss)
$1,752,325
$775,045
$977,280
1,163
---5,443
7,570
427
441
---60
8,294
4,194
---838
---10,832
4,793
2,987
$1,111,297
$395,607
$715,690
3,052
------------------8,789
---------------2,217
4,052
----
Nonoperating
Revenues
Expenses
Table 9
$13,695,877
$1,606,329
$12,089,548
(53,467)
(41,482)
163,146
(138)
101,786
27,653
139,143
36,399
(53,315)
9,861
(88,963)
(9,822)
119,404
23,349
34,166
350,205
7.0%
2.6%
9.0%
-17.1%
-20.1%
10.1%
-0.1%
11.3%
5.7%
11.2%
3.9%
-7.7%
2.6%
-28.0%
-3.9%
8.1%
8.4%
7.9%
13.5%
Net Profit/(Loss)
Percent
Amount
of Sales
$10,336,130
$1,561,708
$8,774,422
------100,000
---130,000
7,500
85,000
---25,000
---------70,000
10,200
15,300
200,000
Transfers
To/(From)
Other Funds
Appendix 2
20 Liquor Store Tables and Maps
by Economic Development Region
41
3,432
4,898
7,500
9,870
9,600
5,950
4,195
12,745
4,438
7,164
9,335
12,718
12,285
104,130
1 - Northwest
2 - Headwaters
3 - Arrowhead
4 - West Central
5 - North Central
6E - Southwest Central
6W - Upper Southwest
7E - East Central
7W - Central
8 - Southwest
9 - South Central
10 - Southeast
11 - 7-County Metro Area
Average for On-Sale
Population
815,445
Average for Off-Sale
Region
12,987
18,532
10,892
52,827
8,081
28,354
12,783
39,618
83,974
50,775
26,281
32,480
437,861
Population
1 - Northwest
2 - Headwaters
3 - Arrowhead
4 - West Central
5 - North Central
7E - East Central
7W - Central
8 - Southwest
9 - South Central
10 - Southeast
Region
125
6
10
12
16
18
6
7
10
5
13
8
11
3
Number
of Stores
117
3
4
5
17
3
5
5
8
10
9
8
4
36
Number
of Stores
$1,562,980
$1,738,538
1,646,943
985,187
1,155,152
789,155
1,499,615
647,180
1,703,798
1,776,242
1,065,209
632,396
1,141,123
2,299,917
$527,623
$570,043
558,508
360,993
367,986
261,645
445,249
233,517
557,456
644,465
375,929
241,168
353,973
775,428
25.2%
24.7%
25.3%
26.8%
24.2%
24.9%
22.9%
26.5%
24.7%
26.6%
26.1%
27.6%
23.7%
25.2%
Gross Profit
Percent
Amount
of Sales
$357,079
$340,965
330,307
252,786
220,449
181,390
303,013
180,173
399,362
402,482
230,955
149,420
294,783
549,714
$170,544
$229,077
228,201
108,207
147,538
80,255
142,236
53,344
158,094
241,982
144,974
91,748
59,189
225,713
Operating
Expenses
Income
$550,819
$445,898
505,551
485,689
498,026
575,323
550,812
385,538
1,040,979
526,424
315,642
479,365
361,797
2,001,791
Sales
$345,203
$261,359
325,448
276,505
295,019
381,325
325,476
224,357
713,928
336,465
177,881
302,148
228,849
1,277,856
Cost
of Sales
$205,616
$184,539
180,104
209,185
203,007
193,998
225,336
161,180
327,051
189,959
137,761
177,217
132,947
723,935
37.3%
41.4%
35.6%
43.1%
40.8%
33.7%
40.9%
41.8%
31.4%
36.1%
43.6%
37.0%
36.7%
36.2%
Gross Profit
Percent
Amount
of Sales
$192,681
$171,210
183,143
195,275
181,740
176,624
238,898
154,445
260,430
193,728
141,033
185,713
146,153
593,930
$12,935
$13,329
(3,040)
13,910
21,267
17,374
(13,562)
6,736
66,621
(3,768)
(3,272)
(8,496)
(13,205)
130,005
Operating
Expenses
Income
Table 11
Comparison of On-Sale City Liquor Store Operations - 2010
Average Per Store by Economic Development Region
$2,090,604
$2,308,581
2,205,451
1,346,180
1,523,139
1,050,800
1,944,864
880,697
2,261,253
2,420,706
1,441,137
873,564
1,495,096
3,075,344
Sales
Cost
of Sales
Table 10
Comparison of Off-Sale City Liquor Store Operations - 2010
Average Per Store by Economic Development Region
$13,446
$--4,462
---13,219
---19,519
3,781
15,293
16,615
3,846
3,004
2,371
23,820
$6,309
$5,020
15,750
8,774
3,560
1,798
13,671
5,480
6,943
6,817
3,113
8,548
5,458
4,532
$3,422
$--651
5,918
3,339
2,719
6,663
729
13,561
4,326
612
463
159
10,715
Nonoperating
Revenues Expenses
$11,098
$2,372
3,949
8,005
10,231
8,317
7,657
4,627
16,693
40,435
5,992
3,735
8,088
8,923
Nonoperating
Revenues Expenses
$15,822
$18,349
12,060
16,766
21,488
16,454
(6,555)
11,487
60,004
(1,277)
(771)
(410)
(7,906)
123,823
Net Income/
(Loss)
$168,196
$231,449
227,689
116,212
144,549
88,572
130,374
54,190
159,493
265,802
147,120
92,480
64,907
210,815
Net Income/
(Loss)
$16,181
$13,687
13,283
14,531
22,923
10,007
823
11,648
31,175
1,524
4,049
15,000
4,274
153,648
Transfers
To/(From)
Other Funds
$124,933
$196,883
195,240
95,320
103,059
64,000
106,891
37,367
121,587
189,899
118,116
17,000
47,548
162,297
Transfers
To/(From)
Other Funds
42
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
1 - Northwest
Ada
Goodridge
Lancaster
Mentor
Roseau
Saint Hilaire
Thief River Falls
Twin Valley
Warroad
On- & Off-Sale

Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Total for Region

Percent of Total MLS Operations
3 - Arrowhead
Aitkin
Barnum
Beaver Bay
Big Falls
Cook
Cromwell
Grand Marais
Littlefork
Moose Lake
Northome
Orr
Palisade
Proctor
Ranier
Silver Bay
Two Harbors
Winton
Total for Region

2 - Headwaters
Akeley
Bagley
Baudette
Bemidji
Blackduck
Clearbrook
Kelliher
Mahnomen
Nevis
Park Rapids
Williams
Total for Region

Type of Store
Region and City
-----------------------------------
-----------------------
-------------------
Footnotes
18,392
2.0%
2,165
613
181
236
574
234
1,351
647
2,751
200
267
167
3,057
145
1,887
3,745
172
23,430
2.5%
432
1,392
1,106
13,431
785
518
262
1,214
390
3,709
191
16,419
1.8%
1,707
132
340
153
2,633
279
8,573
821
1,781
Population
$12,559,174
4.0%
$929,991
468,086
416,538
302,352
1,387,629
435,139
1,630,565
392,429
1,039,395
293,953
515,956
366,213
1,027,165
411,563
909,821
1,755,551
276,828
$13,877,312
4.4%
$426,610
843,898
1,241,082
4,952,562
796,600
451,478
353,770
985,202
483,010
3,025,342
317,758
$9,601,129
3.1%
$560,530
339,918
284,334
497,430
1,550,105
458,469
4,132,681
534,706
1,242,956
Sales
$8,243,994
3.6%
$732,026
248,654
216,094
165,831
1,037,174
210,842
1,105,934
227,398
701,134
143,557
328,323
251,090
787,061
170,327
537,070
1,263,741
117,738
$9,842,246
4.4%
$257,243
643,519
802,505
3,629,170
540,181
293,717
191,013
662,579
296,528
2,315,082
210,709
$6,783,767
3.0%
$334,548
174,753
171,541
257,808
1,112,167
276,687
3,200,964
352,816
902,483
Cost
of Sales
$4,315,180
4.9%
$197,965
219,432
200,444
136,521
350,455
224,297
524,631
165,031
338,261
150,396
187,633
115,123
240,104
241,236
372,751
491,810
159,090
$4,035,066
4.6%
$169,367
200,379
438,577
1,323,392
256,419
157,761
162,757
322,623
186,482
710,260
107,049
$2,817,362
3.2%
$225,982
165,165
112,793
239,622
437,938
181,782
931,717
181,890
340,473
Gross
Profit
$3,607,229
5.5%
$165,551
227,106
185,311
123,516
220,385
189,410
291,870
150,407
353,217
115,281
201,899
123,415
190,860
200,256
329,126
395,263
144,356
$3,152,657
4.8%
$141,911
168,230
380,498
695,541
322,365
160,775
137,166
322,118
170,586
457,455
196,012
$2,050,155
3.1%
$190,400
156,602
92,587
195,495
252,485
196,871
569,081
195,304
201,330
Expenses
28.7%
---
17.8%
48.5%
44.5%
40.9%
15.9%
43.5%
17.9%
38.3%
34.0%
39.2%
39.1%
33.7%
18.6%
48.7%
36.2%
22.5%
52.1%
22.7%
---
33.3%
19.9%
30.7%
14.0%
40.5%
35.6%
38.8%
32.7%
35.3%
15.1%
61.7%
21.4%
---
34.0%
46.1%
32.6%
39.3%
16.3%
42.9%
13.8%
36.5%
16.2%
Operating
Expenses
as a Percent
of Sales
$707,951
3.3%
$32,414
(7,674)
15,133
13,005
130,070
34,887
232,761
14,624
(14,956)
35,115
(14,266)
(8,292)
49,244
40,980
43,625
96,547
14,734
$882,409
4.1%
$27,456
32,149
58,079
627,851
(65,946)
(3,014)
25,591
505
15,896
252,805
(88,963)
$767,207
3.6%
$35,582
8,563
20,206
44,127
185,453
(15,089)
362,636
(13,414)
139,143
Income/
(Loss)
Table 12
Listed by Economic Development Region and City
$145,311
7.0%
$20,650
29,397
623
5,276
6,354
10,437
5,044
2,696
--13,371
9,040
17,024
63
1,886
4,705
7,913
10,832
$173,300
8.3%
$1
1,332
447
5,385
106,523
--271
47,440
2,822
9,079
---
$37,234
1.8%
$3
18,019
421
8,045
1,236
2,296
5,879
1,335
---
$71,012
3.5%
$----------------51,806
----------16,989
--2,217
$24,351
1.2%
$------17,846
------6,505
-------
$-----
$-------------------
Nonoperating
Revenues
Expenses
$782,250
3.6%
$53,064
21,723
15,756
18,281
136,424
45,324
237,805
17,320
(66,762)
48,486
(5,226)
8,732
49,307
42,866
31,341
104,460
23,349
$1,031,358
4.8%
$27,457
33,481
58,526
615,390
40,577
(3,014)
25,862
41,440
18,718
261,884
(88,963)
$804,441
3.7%
$35,585
26,582
20,627
52,172
186,689
(12,793)
368,515
(12,079)
139,143
6.2%
---
5.7%
4.6%
3.8%
6.0%
9.8%
10.4%
14.6%
4.4%
-6.4%
16.5%
-1.0%
2.4%
4.8%
10.4%
3.4%
6.0%
8.4%
7.4%
---
6.4%
4.0%
4.7%
12.4%
5.1%
-0.7%
7.3%
4.2%
3.9%
8.7%
-28.0%
8.4%
---
6.3%
7.8%
7.3%
10.5%
12.0%
-2.8%
8.9%
-2.3%
11.2%
Net Profit/(Loss)
Percent
Amount
of Sales
$650,974
3.9%
$30,000
24,000
(17,324)
8,000
--40,000
200,000
20,000
--20,000
19,500
--3,000
50,000
--243,598
10,200
$913,784
5.5%
$16,000
15,000
--481,523
40,000
25,000
20,000
1,750
30,075
284,436
---
$672,772
4.0%
$5,000
15,000
10,000
52,122
170,000
--335,650
--85,000
Transfers
To/(From)
Other Funds
43
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
4 - West Central
Alexandria
Audubon
Barnesville
Battle Lake
Brandon
Browns Valley
Callaway
Dalton
Detroit Lakes
Elizabeth
Erhard
Fergus Falls
Frazee
Glenwood
Hawley
Herman
Hitterdal
Lake Park
Millerville
Miltona
Morris
New York Mills
Ogema
Osakis
Parkers Prairie
Pelican Rapids
Perham
Ulen
Underwood
Vergas
Wolf Lake
5 - North Central
Bertha
Browerville
Clarissa
Eagle Bend
Fifty Lakes
Flensburg
Hackensack
Long Prairie
Longville
Menahga
Nisswa
Randall
Remer
Sebeka
Verndale
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Total for Region

Type of Store
Region and City
-------------------------------
---------------------------------------------------------------
Footnotes
497
790
681
535
387
225
313
3,458
156
1,306
1,971
650
370
711
602
62,697
6.8%
11,070
519
2,563
875
489
589
234
253
8,569
173
148
13,138
1,350
2,564
2,067
437
201
783
106
424
5,286
1,199
184
1,740
1,011
2,464
2,985
547
341
331
57
Population
$203,500
420,043
355,231
278,781
400,853
99,061
1,010,643
1,261,140
1,371,306
778,695
2,973,230
558,707
517,274
454,068
312,076
$33,861,765
10.8%
$5,047,865
549,523
414,287
1,097,160
440,880
283,005
502,481
294,815
5,155,200
314,985
314,184
5,291,233
657,816
1,151,580
875,908
324,134
437,662
625,347
338,001
664,288
1,589,226
708,611
325,770
662,689
668,610
944,505
2,404,283
345,618
413,817
584,308
433,974
Sales
$113,043
237,547
213,959
169,236
193,154
51,180
714,517
972,845
890,948
445,170
2,187,592
360,556
324,812
269,046
200,194
$24,357,885
10.8%
$4,032,497
374,907
315,953
777,573
247,504
174,831
291,098
241,084
3,903,391
244,273
242,132
3,873,135
431,493
892,310
650,439
170,861
214,188
381,050
184,274
384,124
1,221,111
475,828
191,529
386,809
428,803
695,861
1,787,979
174,856
315,748
444,103
208,141
Cost
of Sales
$90,457
182,496
141,272
109,545
207,699
47,881
296,126
288,295
480,358
333,525
785,638
198,151
192,462
185,022
111,882
$9,503,880
10.9%
$1,015,368
174,616
98,334
319,587
193,376
108,174
211,383
53,731
1,251,809
70,712
72,052
1,418,098
226,323
259,270
225,469
153,273
223,474
244,297
153,727
280,164
368,115
232,783
134,241
275,880
239,807
248,644
616,304
170,762
98,069
140,205
225,833
Gross
Profit
$101,631
206,538
136,609
137,728
223,643
28,068
279,016
177,051
348,585
265,335
720,195
185,361
206,812
176,337
163,460
$6,655,469
10.1%
$750,431
190,008
75,550
232,691
162,338
115,248
206,720
63,174
370,472
68,789
77,920
874,444
196,889
196,120
160,220
156,876
150,634
221,995
124,960
238,733
264,905
202,856
111,409
286,191
208,256
138,392
285,001
142,321
96,363
93,155
192,408
Expenses
49.9%
49.2%
38.5%
49.4%
55.8%
28.3%
27.6%
14.0%
25.4%
34.1%
24.2%
33.2%
40.0%
38.8%
52.4%
19.7%
---
14.9%
34.6%
18.2%
21.2%
36.8%
40.7%
41.1%
21.4%
7.2%
21.8%
24.8%
16.5%
29.9%
17.0%
18.3%
48.4%
34.4%
35.5%
37.0%
35.9%
16.7%
28.6%
34.2%
43.2%
31.1%
14.7%
11.9%
41.2%
23.3%
15.9%
44.3%
Operating
Expenses
as a Percent
of Sales
($11,174)
(24,042)
4,663
(28,183)
(15,944)
19,813
17,110
111,244
131,773
68,190
65,443
12,790
(14,350)
8,685
(51,578)
$2,848,411
13.2%
$264,937
(15,392)
22,784
86,896
31,038
(7,074)
4,663
(9,443)
881,337
1,923
(5,868)
543,654
29,434
63,150
65,249
(3,603)
72,840
22,302
28,767
41,431
103,210
29,927
22,832
(10,311)
31,551
110,252
331,303
28,441
1,706
47,050
33,425
Income/
(Loss)
Table 12
$1,122
12,558
5,159
13,569
340
--86
5,939
1,804
2,457
--7,052
--204
1,163
$230,888
11.1%
$5,259
8,615
2,563
3,385
4,279
3,896
1,468
1,872
77,488
637
3,355
28,748
241
2,229
280
------1,651
2,317
11,646
3,783
3,190
19,962
2,333
13,575
9,729
438
810
12,346
4,793
$------------21,335
--8,406
2,908
13,236
------3,052
$278,154
13.9%
$14,154
11,794
------475
----56,460
----51,245
----30,038
5,749
----------------31,361
15,925
56,901
------4,052
Nonoperating
Revenues
Expenses
($10,052)
(11,484)
9,822
(14,614)
(15,604)
19,813
(4,139)
117,183
125,171
67,739
52,207
19,842
(14,350)
8,889
(53,467)
$2,801,145
12.9%
$256,042
(18,571)
25,347
90,281
35,317
(3,653)
6,131
(7,571)
902,365
2,560
(2,513)
521,157
29,675
65,379
35,491
(9,352)
72,840
22,302
30,418
43,748
114,856
33,710
26,022
9,651
2,523
107,902
284,131
28,879
2,516
59,396
34,166
-4.9%
-2.7%
2.8%
-5.2%
-3.9%
20.0%
-0.4%
9.3%
9.1%
8.7%
1.8%
3.6%
-2.8%
2.0%
-17.1%
8.3%
---
5.1%
-3.4%
6.1%
8.2%
8.0%
-1.3%
1.2%
-2.6%
17.5%
0.8%
-0.8%
9.8%
4.5%
5.7%
4.1%
-2.9%
16.6%
3.6%
9.0%
6.6%
7.2%
4.8%
8.0%
1.5%
0.4%
11.4%
11.8%
8.4%
0.6%
10.2%
7.9%
Net Profit/(Loss)
Percent
Amount
of Sales
$--9,360
10,000
2,000
--(175,743)
--90,000
--45,000
140,000
--12,500
9,000
---
$2,118,772
12.7%
$400,000
5,000
15,000
90,000
134,834
--7,018
3,500
560,490
----335,442
--40,000
5,000
--72,305
--(3,000)
--75,000
50,883
10,000
74,425
--42,576
120,750
----64,249
15,300
Transfers
To/(From)
Other Funds
44
Off-Sale Only
On- & Off-Sale
Type of Store
On- & Off-Sale

On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
7E - East Central
Braham
Cambridge
Finlayson
Foreston
Hinckley
Isanti
Isle
Lindstrom
Milaca
Mora
North Branch
Ogilvie
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Total for Region

Appleton
Benson
Boyd
Clontarf
Danvers
Dawson
De Graff
Granite Falls
Hanley Falls
Madison
Montevideo
Saint Leo
Total for Region

Biscay
Buffalo Lake
Darwin
Dassel
Fairfax
Glencoe
Hutchinson
Litchfield
Olivia
Sacred Heart
Silver Lake
Total for Region

Wadena
Walker
Region and City
[21]
-------------------------
-----------------------
-----------------------
-----
Footnotes
1,793
8,111
315
533
1,800
5,251
751
4,442
2,946
3,571
10,125
369
16,978
1.8%
1,412
3,240
175
164
97
1,540
115
2,897
304
1,551
5,383
100
34,304
3.7%
113
733
350
1,469
1,235
5,631
14,178
6,726
2,484
548
837
17,681
1.9%
4,088
941
Population
$1,251,167
4,174,750
512,292
338,253
2,234,007
2,111,830
947,153
2,299,221
1,762,995
2,509,291
2,083,661
449,328
$7,102,247
2.3%
$499,812
991,050
292,709
368,035
343,654
461,280
420,306
973,379
258,703
446,208
2,022,804
24,307
$13,029,191
4.2%
$472,331
350,513
440,920
1,009,692
529,038
1,303,110
5,041,382
1,929,216
936,513
452,818
563,658
$13,508,220
4.3%
1,612,478
901,134
Sales
$962,496
3,198,873
308,886
174,732
1,532,569
1,592,230
570,517
1,607,299
1,345,263
1,881,810
1,526,758
310,840
$4,806,399
2.1%
$357,453
664,809
165,574
202,042
172,149
327,418
204,605
721,641
145,821
324,626
1,504,760
15,501
$9,450,931
4.2%
$223,100
206,324
353,480
781,092
275,277
993,764
3,893,865
1,475,876
653,715
278,758
315,680
$9,231,322
4.1%
1,225,384
662,139
Cost
of Sales
$288,671
975,877
203,406
163,521
701,438
519,600
376,636
691,922
417,732
627,481
556,903
138,488
$2,295,848
2.6%
$142,359
326,241
127,135
165,993
171,505
133,862
215,701
251,738
112,882
121,582
518,044
8,806
$3,578,260
4.1%
$249,231
144,189
87,440
228,600
253,761
309,346
1,147,517
453,340
282,798
174,060
247,978
$4,276,898
4.9%
387,094
238,995
Gross
Profit
$245,656
648,644
165,273
201,287
535,962
373,865
271,814
532,111
315,790
443,678
408,435
96,273
$1,981,977
3.0%
$104,176
323,299
144,995
163,684
160,846
116,594
159,739
161,568
107,418
106,636
411,891
21,131
$2,948,450
4.5%
$334,486
160,195
84,906
186,616
238,383
161,296
772,218
310,027
282,466
177,862
239,995
$3,723,396
5.7%
229,391
137,636
Expenses
19.6%
15.5%
32.3%
59.5%
24.0%
17.7%
28.7%
23.1%
17.9%
17.7%
19.6%
21.4%
27.9%
---
20.8%
32.6%
49.5%
44.5%
46.8%
25.3%
38.0%
16.6%
41.5%
23.9%
20.4%
86.9%
22.6%
---
70.8%
45.7%
19.3%
18.5%
45.1%
12.4%
15.3%
16.1%
30.2%
39.3%
42.6%
27.6%
---
14.2%
15.3%
Operating
Expenses
as a Percent
of Sales
$43,015
327,233
38,133
(37,766)
165,476
145,735
104,822
159,811
101,942
183,803
148,468
42,215
$313,871
1.5%
$38,183
2,942
(17,860)
2,309
10,659
17,268
55,962
90,170
5,464
14,946
106,153
(12,325)
$629,810
2.9%
($85,255)
(16,006)
2,534
41,984
15,378
148,050
375,299
143,313
332
(3,802)
7,983
$553,502
2.6%
157,703
101,359
Income/
(Loss)
Table 12
$54,462
16,666
1,966
9,740
1,574
10,625
30
25,093
6,860
10,705
1,434
2,781
$61,492
2.9%
$--3,304
10,490
--4,480
1,433
--17,163
3,430
1,716
2,823
16,653
$120,307
5.8%
$30,213
19,480
4,570
25,909
5,629
154
5,436
2,215
16,859
9,224
618
$57,323
2.7%
5,443
427
$50,366
11,778
--1,192
45,246
------27,828
--31,702
---
$24,006
1.2%
$------920
----4,182
18,904
---------
$137,576
6.9%
$38,202
--7,671
41,358
--1,806
46,761
----1,778
---
$48,937
2.4%
-----
Nonoperating
Revenues
Expenses
$47,111
332,121
40,099
(29,218)
121,804
156,360
104,852
184,904
80,974
194,508
118,200
44,996
$351,357
1.6%
$38,183
6,246
(7,370)
1,389
15,139
18,701
51,780
88,429
8,894
16,662
108,976
4,328
$612,541
2.8%
($93,244)
3,474
(567)
26,535
21,007
146,398
333,974
145,528
17,191
3,644
8,601
$561,888
2.6%
163,146
101,786
3.8%
8.0%
7.8%
-8.6%
5.5%
7.4%
11.1%
8.0%
4.6%
7.8%
5.7%
10.0%
4.9%
---
7.6%
0.6%
-2.5%
0.4%
4.4%
4.1%
12.3%
9.1%
3.4%
3.7%
5.4%
17.8%
4.7%
---
-19.7%
1.0%
-0.1%
2.6%
4.0%
11.2%
6.6%
7.5%
1.8%
0.8%
1.5%
4.2%
---
10.1%
11.3%
Net Profit/(Loss)
Percent
Amount
of Sales
$23,844
300,000
--10,000
119,250
150,000
--131,500
25,000
270,000
96,700
---
$268,372
1.6%
$--30,000
--1,294
31,086
----68,337
1,669
10,000
108,500
17,486
$539,391
3.2%
($10,062)
----22,000
--110,000
343,453
59,000
10,000
--5,000
$372,117
2.2%
100,000
130,000
Transfers
To/(From)
Other Funds
45
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Type of Store
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Total for Region

8 - Southwest
Avoca
Balaton
Ellsworth
Hadley
Heron Lake
Jackson
Lake Benton
Lake Wilson
Lakefield
Luverne
Marshall
Okabena
Pipestone
Redwood Falls
Round Lake
Russell
Tracy
Vesta
Walnut Grove
Wilmont
Windom
Worthington
Total for Region

7W - Central
Big Lake
Buffalo
Delano
Elk River
Gilman
Holdingford
Howard Lake
Maple Lake
Monticello
Paynesville
Sauk Rapids
South Haven
Waverly
Total for Region

Pine City
Princeton
Rush City
Stacy
Region and City
[21]
---------------------------------------
-----
---------------------------
---------
Footnotes
57,939
6.3%
147
643
463
61
698
3,299
683
251
1,694
4,745
13,680
188
4,317
5,254
376
338
2,163
319
871
339
4,646
12,764
88,412
9.6%
10,060
15,453
5,464
22,974
224
708
1,962
2,059
12,759
2,432
12,773
187
1,357
52,363
5.7%
3,123
4,698
3,079
1,456
Population
$17,073,582
5.4%
$241,647
410,592
123,357
236,303
384,331
979,826
287,087
208,883
352,019
1,064,495
3,420,094
208,611
1,264,322
1,675,187
136,187
242,721
819,876
206,518
483,615
249,805
1,481,587
2,596,519
$26,839,185
8.6%
$3,107,592
4,117,397
2,235,328
5,953,626
419,806
329,322
703,187
1,061,690
4,481,605
964,495
2,285,330
252,802
927,005
$28,499,819
9.1%
1,660,026
2,536,307
1,047,685
2,581,853
Sales
$11,899,333
5.3%
$128,729
255,154
54,315
110,360
214,171
767,038
168,105
120,094
253,157
750,070
2,578,268
130,586
918,007
1,259,311
113,012
129,831
487,094
131,286
246,226
136,505
1,044,680
1,903,334
$19,444,743
8.6%
$2,264,871
2,911,920
1,651,053
4,273,029
161,533
184,996
557,300
820,592
3,302,884
742,228
1,795,841
128,868
649,628
$20,769,659
9.2%
1,204,873
1,918,078
937,079
1,697,356
Cost
of Sales
$5,174,249
5.9%
$112,918
155,438
69,042
125,943
170,160
212,788
118,982
88,789
98,862
314,425
841,826
78,025
346,315
415,876
23,175
112,890
332,782
75,232
237,389
113,300
436,907
693,185
$7,394,442
8.5%
$842,721
1,205,477
584,275
1,680,597
258,273
144,326
145,887
241,098
1,178,721
222,267
489,489
123,934
277,377
$7,730,160
8.8%
455,153
618,229
110,606
884,497
Gross
Profit
$3,912,019
5.9%
$123,658
145,869
61,016
124,529
136,865
172,886
128,674
108,103
76,382
241,319
364,513
92,985
204,304
324,699
31,019
118,368
342,509
116,714
210,177
123,960
317,503
345,967
$4,993,461
7.6%
$530,194
686,535
445,800
954,037
224,153
152,314
240,141
222,593
637,574
148,701
399,388
119,782
232,249
$5,799,196
8.8%
322,547
436,281
109,746
691,834
Expenses
22.9%
---
51.2%
35.5%
49.5%
52.7%
35.6%
17.6%
44.8%
51.8%
21.7%
22.7%
10.7%
44.6%
16.2%
19.4%
22.8%
48.8%
41.8%
56.5%
43.5%
49.6%
21.4%
13.3%
18.6%
---
17.1%
16.7%
19.9%
16.0%
53.4%
46.3%
34.2%
21.0%
14.2%
15.4%
17.5%
47.4%
25.1%
20.3%
---
19.4%
17.2%
10.5%
26.8%
Operating
Expenses
as a Percent
of Sales
$1,262,230
5.9%
($10,740)
9,569
8,026
1,414
33,295
39,902
(9,692)
(19,314)
22,480
73,106
477,313
(14,960)
142,011
91,177
(7,844)
(5,478)
(9,727)
(41,482)
27,212
(10,660)
119,404
347,218
$2,400,981
11.1%
$312,527
518,942
138,475
726,560
34,120
(7,988)
(94,254)
18,505
541,147
73,566
90,101
4,152
45,128
$1,930,964
9.0%
132,606
181,948
860
192,663
Income/
(Loss)
Table 12
$94,399
4.5%
$3,872
3,216
4,261
9,156
116
6,319
262
352
3,750
5,501
3,196
1,568
12,866
14,578
4,731
2,097
14,292
--441
838
--2,987
$438,435
21.0%
$2,901
199,198
4,260
43,920
7,996
13,975
9,508
6,188
99,139
3,642
45,102
2,546
60
$202,972
9.7%
5,544
27,245
105
28,142
$42,570
2.1%
$275
------4,290
----2,627
----------34,612
----766
-----------
$187,780
9.4%
$61,917
61,110
--40,389
----12,839
2,673
--63
----8,789
$257,953
12.9%
671
----89,170
Nonoperating
Revenues
Expenses
$1,314,059
6.1%
($7,143)
12,785
12,287
10,570
29,121
46,221
(9,430)
(21,589)
26,230
78,607
480,509
(13,392)
154,877
71,143
(3,113)
(3,381)
3,799
(41,482)
27,653
(9,822)
119,404
350,205
$2,651,636
12.2%
$253,511
657,030
142,735
730,091
42,116
5,987
(97,585)
22,020
640,286
77,145
135,203
6,698
36,399
$1,875,983
8.7%
137,479
209,193
965
131,635
7.7%
---
-3.0%
3.1%
10.0%
4.5%
7.6%
4.7%
-3.3%
-10.3%
7.5%
7.4%
14.0%
-6.4%
12.2%
4.2%
-2.3%
-1.4%
0.5%
-20.1%
5.7%
-3.9%
8.1%
13.5%
9.9%
---
8.2%
16.0%
6.4%
12.3%
10.0%
1.8%
-13.9%
2.1%
14.3%
8.0%
5.9%
2.6%
3.9%
6.6%
---
8.3%
8.2%
0.1%
5.1%
Net Profit/(Loss)
Percent
Amount
of Sales
$1,115,683
6.7%
$10,900
12,242
------41,000
2,000
--(1,890)
45,000
486,922
--142,009
80,000
----20,000
--7,500
--70,000
200,000
$1,906,609
11.5%
$200,000
350,000
623,265
341,415
--(3,860)
----245,936
28,372
110,000
11,481
---
$1,284,449
7.7%
75,000
32,155
31,000
20,000
Transfers
To/(From)
Other Funds
46
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Type of Store
17,142
49,084
30,104
19,496
60,797
47,941
21,086
27,208
55,954
-------------------
2,868
346
146
691
5,931
456
1,815
3,674
842
1,239
20,007
3,340
1,731
1,330
782

Anoka
Off-Sale Only
Apple Valley
Off-Sale Only
Brooklyn Center
Off-Sale Only
Columbia Heights
Off-Sale Only
Eden Prairie
Off-Sale Only
Edina
Off-Sale Only
Farmington
Off-Sale Only
Fridley
Off-Sale Only
Lakeville
Off-Sale Only
-------------------------------
35,616
3.9%
3,353
586
719
663
10,666
402
501
2,499
250
2,308
1,756
4,605
1,137
3,599
229
2,343
45,198
4.9%
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
---------------------------------
Population
Total for Region

10 - Southeast
Caledonia
Canton
Conger
Ellendale
Kasson
Kellogg
Kenyon
Lonsdale
Mazeppa
Medford
Northfield
Plainview
Rushford
Spring Grove
West Concord
Total for Region

9 - South Central
Blue Earth
Butterfield
Cleveland
Elmore
Fairmont
Hanska
Kiester
Le Center
Lewisville
Madelia
Mapleton
Saint James
Sherburn
Sleepy Eye
Waldorf
Wells
Region and City
Footnotes
$3,589,782
9,032,194
5,543,026
8,158,259
11,647,085
12,854,693
4,285,471
4,855,880
14,763,552
$9,960,145
3.2%
$603,521
80,879
345,536
324,934
1,093,800
126,888
616,866
1,430,550
319,174
370,426
2,852,512
591,925
458,793
368,141
376,200
$10,823,430
3.5%
$1,382,416
216,188
207,949
152,960
3,146,752
307,907
204,046
842,581
209,679
365,454
592,096
970,194
767,339
550,503
211,655
695,711
Sales
$2,774,827
6,545,733
4,009,751
6,220,511
8,610,550
9,467,169
3,286,626
3,655,045
11,151,231
$7,081,837
3.1%
$457,979
62,581
188,161
214,391
862,025
83,054
406,958
1,133,069
209,655
199,020
2,111,420
401,131
325,474
217,219
209,700
$7,476,354
3.3%
$1,033,176
158,687
111,241
124,673
2,241,764
186,864
136,274
520,677
112,340
279,203
364,271
685,697
527,719
399,697
121,495
472,576
Cost
of Sales
$814,955
2,486,461
1,533,275
1,937,748
3,036,535
3,387,524
998,845
1,200,835
3,612,321
$2,878,308
3.3%
$145,542
18,298
157,375
110,543
231,775
43,834
209,908
297,481
109,519
171,406
741,092
190,794
133,319
150,922
166,500
$3,347,076
3.8%
$349,240
57,501
96,708
28,287
904,988
121,043
67,772
321,904
97,339
86,251
227,825
284,497
239,620
150,806
90,160
223,135
Gross
Profit
$706,717
1,607,986
1,256,728
1,396,175
2,030,779
2,127,474
980,910
887,135
2,242,665
$2,786,811
4.2%
$136,557
22,648
156,903
129,818
222,881
79,639
184,676
283,689
116,133
165,560
536,006
246,273
210,154
135,041
160,833
$2,681,060
4.1%
$259,277
62,386
110,237
29,004
431,012
125,402
56,972
288,120
104,980
60,841
224,125
163,514
250,226
132,352
97,868
284,744
Expenses
19.7%
17.8%
22.7%
17.1%
17.4%
16.6%
22.9%
18.3%
15.2%
28.0%
---
22.6%
28.0%
45.4%
40.0%
20.4%
62.8%
29.9%
19.8%
36.4%
44.7%
18.8%
41.6%
45.8%
36.7%
42.8%
24.8%
---
18.8%
28.9%
53.0%
19.0%
13.7%
40.7%
27.9%
34.2%
50.1%
16.6%
37.9%
16.9%
32.6%
24.0%
46.2%
40.9%
Operating
Expenses
as a Percent
of Sales
$108,238
878,475
276,547
541,573
1,005,756
1,260,050
17,935
313,700
1,369,656
$91,497
0.4%
$8,985
(4,350)
472
(19,275)
8,894
(35,805)
25,232
13,792
(6,614)
5,846
205,086
(55,479)
(76,835)
15,881
5,667
$666,016
3.1%
$89,963
(4,885)
(13,529)
(717)
473,976
(4,359)
10,800
33,784
(7,641)
25,410
3,700
120,983
(10,606)
18,454
(7,708)
(61,609)
Income/
(Loss)
Table 12
$41,238
27,730
7,777
1,105
50,348
2,371
--479
75,982
$92,396
4.4%
$--3,588
4,972
339
7,343
7,544
15,773
3,685
9,699
7,060
21,325
3,420
2,394
1,060
4,194
$98,268
4.7%
$5,528
5,244
15,962
180
8,340
4,938
--550
9,786
3,942
19,111
2,815
2,176
3,832
7,570
8,294
$--132,122
--244,672
80,974
------189,711
$11,230
0.6%
$------------1,041
------9,484
--705
-----
$27,728
1.4%
$24,028
--103
--------3,597
-----------------
Nonoperating
Revenues
Expenses
$149,476
774,083
284,324
298,006
975,130
1,262,421
17,935
314,179
1,255,927
$172,663
0.8%
$8,985
(762)
5,444
(18,936)
16,237
(28,261)
39,964
17,477
3,085
12,906
216,927
(52,059)
(75,146)
16,941
9,861
$736,556
3.4%
$71,463
359
2,330
(537)
482,316
579
10,800
30,737
2,145
29,352
22,811
123,798
(8,430)
22,286
(138)
(53,315)
4.2%
8.6%
5.1%
3.7%
8.4%
9.8%
0.4%
6.5%
8.5%
1.7%
---
1.5%
-0.9%
1.6%
-5.8%
1.5%
-22.3%
6.5%
1.2%
1.0%
3.5%
7.6%
-8.8%
-16.4%
4.6%
2.6%
6.8%
---
5.2%
0.2%
1.1%
-0.4%
15.3%
0.2%
5.3%
3.6%
1.0%
8.0%
3.9%
12.8%
-1.1%
4.0%
-0.1%
-7.7%
Net Profit/(Loss)
Percent
Amount
of Sales
$180,000
485,000
230,199
140,624
1,054,778
1,245,100
141,300
350,000
433,911
$237,207
1.4%
$5,410
--2,725
(30,708)
53,500
--25,000
----50,000
131,280
---------
$256,000
1.5%
$--3,000
----65,000
30,000
--50,000
--29,000
--39,000
15,000
----25,000
Transfers
To/(From)
Other Funds
47
$313,452,959
$68,852,346
$244,600,613
$116,717,760
37.2%
3,117,226
2,738,976
11,117,676
2,647,370
3,109,426
6,826,901
2,050,403
5,181,548
2,302,346
2,895,946
Sales
919,575
All Stores
[21]
104,130
On- & Off-Sale
Footnotes:
815,445
2,049
9,052
35,228
13,953
8,597
8,226
7,218
26,911
6,412
3,688
Off-Sale Only
--------------------450,146
49.0%
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale
Lexington
Mound
Richfield
Robbinsdale
Rogers
Saint Anthony
Saint Francis
Savage
Spring Lake Park
Wayzata
Population
Total for Region

Type of Store
Region and City
Footnotes
$226,019,035
$43,150,347
$182,868,688
$86,630,565
38.3%
2,447,546
2,018,639
8,310,154
1,966,614
2,203,221
5,232,072
1,535,157
3,841,671
1,723,702
1,630,346
Cost
of Sales
$87,433,924
$25,701,999
$61,731,925
$30,087,195
34.4%
669,680
720,337
2,807,522
680,756
906,205
1,594,829
515,246
1,339,877
578,644
1,265,600
Gross
Profit
$65,863,389
$24,085,093
$41,778,296
$21,571,509
32.8%
481,540
568,003
1,903,617
471,509
647,511
1,106,675
365,415
1,113,098
543,293
1,134,279
Expenses
21.0%
35.0%
17.1%
18.5%
---
15.4%
20.7%
17.1%
17.8%
20.8%
16.2%
17.8%
21.5%
23.6%
39.2%
Operating
Expenses
as a Percent
of Sales
$21,570,535
$1,616,906
$19,953,629
$8,515,686
39.5%
188,140
152,334
903,905
209,247
258,694
488,154
149,831
226,779
35,351
131,321
Income/
(Loss)
Table 12
$2,087,145
$788,642
$1,298,503
$334,820
16.0%
3,418
--23,049
17,898
--264
34,363
--35,201
13,597
$2,000,978
$427,751
$1,573,227
$889,681
44.5%
26,410
46,013
----32,144
22,620
--71,462
43,553
---
Nonoperating
Revenues
Expenses
$21,656,702
$1,977,797
$19,678,905
$7,960,825
36.8%
165,148
106,321
926,954
227,145
226,550
465,798
184,194
155,317
26,999
144,918
6.9%
2.9%
8.0%
6.8%
---
5.3%
3.9%
8.3%
8.6%
7.3%
6.8%
9.0%
3.0%
1.2%
5.0%
Net Profit/(Loss)
Percent
Amount
of Sales
$16,639,756
$2,022,652
$14,617,104
$6,303,626
37.9%
10,000
--686,770
75,000
255,944
400,000
60,000
200,000
150,000
205,000
Transfers
To/(From)
Other Funds
48
Mentor
Goodridge
Lancaster
Ada
Twin Valley
Saint Hilaire
1
2
3
4
5
6
Kelliher
Akeley
Blackduck
Baudette
Mahnomen
Nevis
Clearbrook
Williams
1
2
3
4
5
6
7
8
1
2
3
4
5
6
7
8
9
10
11
12
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Total for Region

Northome
Ranier
Cromwell
Winton
Big Falls
Barnum
Littlefork
Beaver Bay
Silver Bay
Palisade
Orr
Moose Lake
3 - Arrowhead
Grand Marais
Cook
Two Harbors
Aitkin
Proctor
Total for Region

2 - Headwaters
Bemidji
Park Rapids
Bagley
1
2
3
1
2
3
4
5
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Type of Store
Total for Region

1 - Northwest
Roseau
Warroad
Thief River Falls
Region and City
1
2
3
Rank
-------------------------
-----------
-----------------
-------
-------------
-------
Footnotes
18,392
2.0%
200
145
234
172
236
613
647
181
1,887
167
267
2,751
1,351
574
3,745
2,165
3,057
23,430
2.5%
262
432
785
1,106
1,214
390
518
191
13,431
3,709
1,392
16,419
1.8%
153
132
340
1,707
821
279
2,633
1,781
8,573
Population
$12,559,174
4.0%
293,953
411,563
435,139
276,828
302,352
468,086
392,429
416,538
909,821
366,213
515,956
1,039,395
$1,630,565
1,387,629
1,755,551
929,991
1,027,165
$13,877,312
4.4%
353,770
426,610
796,600
1,241,082
985,202
483,010
451,478
317,758
$4,952,562
3,025,342
843,898
$9,601,129
3.1%
497,430
339,918
284,334
560,530
534,706
458,469
$1,550,105
1,242,956
4,132,681
Sales
$8,243,994
3.7%
143,557
170,327
210,842
117,738
165,831
248,654
227,398
216,094
537,070
251,090
328,323
701,134
$1,105,934
1,037,174
1,263,741
732,026
787,061
$9,842,246
4.4%
191,013
257,243
540,181
802,505
662,579
296,528
293,717
210,709
$3,629,170
2,315,082
643,519
$6,783,767
3.0%
257,808
174,753
171,541
334,548
352,816
276,687
$1,112,167
902,483
3,200,964
Cost
of Sales
$4,315,180
4.9%
150,396
241,236
224,297
159,090
136,521
219,432
165,031
200,444
372,751
115,123
187,633
338,261
$524,631
350,455
491,810
197,965
240,104
$4,035,066
4.6%
162,757
169,367
256,419
438,577
322,623
186,482
157,761
107,049
$1,323,392
710,260
200,379
$2,817,362
3.2%
239,622
165,165
112,793
225,982
181,890
181,782
$437,938
340,473
931,717
Gross
Profit
$3,607,229
5.5%
115,281
200,256
189,410
144,356
123,516
227,106
150,407
185,311
329,126
123,415
201,899
353,217
$291,870
220,385
395,263
165,551
190,860
$3,152,657
4.8%
137,166
141,911
322,365
380,498
322,118
170,586
160,775
196,012
$695,541
457,455
168,230
$2,050,155
3.1%
195,495
156,602
92,587
190,400
195,304
196,871
$252,485
201,330
569,081
Expenses
28.7%
---
39.2%
48.7%
43.5%
52.1%
40.9%
48.5%
38.3%
44.5%
36.2%
33.7%
39.1%
34.0%
17.9%
15.9%
22.5%
17.8%
18.6%
22.7%
---
38.8%
33.3%
40.5%
30.7%
32.7%
35.3%
35.6%
61.7%
14.0%
15.1%
19.9%
21.4%
---
39.3%
46.1%
32.6%
34.0%
36.5%
42.9%
16.3%
16.2%
13.8%
Operating
Expenses
as a Percent
of Sales
$707,951
3.3%
35,115
40,980
34,887
14,734
13,005
(7,674)
14,624
15,133
43,625
(8,292)
(14,266)
(14,956)
$232,761
130,070
96,547
32,414
49,244
$882,409
4.1%
25,591
27,456
(65,946)
58,079
505
15,896
(3,014)
(88,963)
$627,851
252,805
32,149
$767,207
3.5%
44,127
8,563
20,206
35,582
(13,414)
(15,089)
$185,453
139,143
362,636
Income/
(Loss)
Table 13
Ranked by Net Profit/(Loss) as a Percent of Sales by Type of Establishment
$145,311
7.0%
13,371
1,886
10,437
10,832
5,276
29,397
2,696
623
4,705
17,024
9,040
---
$5,044
6,354
7,913
20,650
63
$173,300
8.3%
271
1
106,523
447
47,440
2,822
-----
$5,385
9,079
1,332
$37,234
1.8%
8,045
18,019
421
3
1,335
2,296
$1,236
--5,879
$71,012
3.5%
------2,217
--------16,989
----51,806
$-----------
$24,351
1.2%
--------6,505
-------
$17,846
-----
$------
-------------
-------
Nonoperating
Revenues
Expenses
$782,250
3.6%
48,486
42,866
45,324
23,349
18,281
21,723
17,320
15,756
31,341
8,732
(5,226)
(66,762)
$237,805
136,424
104,460
53,064
49,307
$1,031,358
4.7%
25,862
27,457
40,577
58,526
41,440
18,718
(3,014)
(88,963)
$615,390
261,884
33,481
$804,441
3.7%
52,172
26,582
20,627
35,585
(12,079)
(12,793)
$186,689
139,143
368,515
6.2%
---
16.5%
10.4%
10.4%
8.4%
6.0%
4.6%
4.4%
3.8%
3.4%
2.4%
-1.0%
-6.4%
14.6%
9.8%
6.0%
5.7%
4.8%
7.4%
---
7.3%
6.4%
5.1%
4.7%
4.2%
3.9%
-0.7%
-28.0%
12.4%
8.7%
4.0%
8.4%
---
10.5%
7.8%
7.3%
6.3%
-2.3%
-2.8%
12.0%
11.2%
8.9%
Net Profit/(Loss)
Percent
Amount
of Sales
$650,974
3.9%
20,000
50,000
40,000
10,200
8,000
24,000
20,000
(17,324)
----19,500
---
$200,000
--243,598
30,000
3,000
$913,784
5.5%
20,000
16,000
40,000
--1,750
30,075
25,000
---
$481,523
284,436
15,000
$672,772
4.0%
52,122
15,000
10,000
5,000
-----
$170,000
85,000
335,650
Transfers
To/(From)
Other Funds
49
1
2
3
4
5
6
7
8
9
10
11
1
2
3
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Rank
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Type of Store
Verndale
Bertha
Fifty Lakes
Remer
Browerville
Hackensack
Nisswa
Sebeka
Clarissa
Randall
Menahga
5 - North Central
Eagle Bend
Long Prairie
Wadena
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Total for Region

Hitterdal
Millerville
Ulen
Brandon
Ogema
Wolf Lake
Miltona
New York Mills
Frazee
Lake Park
Osakis
Callaway
Parkers Prairie
Browns Valley
Herman
Audubon
4 - West Central
Detroit Lakes
Perham
Pelican Rapids
Vergas
Fergus Falls
Battle Lake
Morris
Barnesville
Glenwood
Alexandria
Hawley
Elizabeth
Underwood
Erhard
Dalton
Region and City
-----------------------
-------
---------------------------------
-------------------------------
Footnotes
602
497
387
370
790
313
1,971
711
681
650
1,306
535
3,458
4,088
62,697
6.8%
201
106
547
489
184
57
424
1,199
1,350
783
1,740
234
1,011
589
437
519
8,569
2,985
2,464
331
13,138
875
5,286
2,563
2,564
11,070
2,067
173
341
148
253
Population
312,076
$203,500
400,853
517,274
420,043
1,010,643
2,973,230
454,068
355,231
558,707
778,695
$278,781
1,261,140
1,612,478
$33,861,765
10.8%
437,662
338,001
345,618
440,880
325,770
433,974
664,288
708,611
657,816
625,347
662,689
502,481
668,610
283,005
324,134
549,523
$5,155,200
2,404,283
944,505
584,308
5,291,233
1,097,160
1,589,226
414,287
1,151,580
5,047,865
875,908
314,985
413,817
314,184
294,815
Sales
200,194
$113,043
193,154
324,812
237,547
714,517
2,187,592
269,046
213,959
360,556
445,170
$169,236
972,845
1,225,384
$24,357,885
10.8%
214,188
184,274
174,856
247,504
191,529
208,141
384,124
475,828
431,493
381,050
386,809
291,098
428,803
174,831
170,861
374,907
$3,903,391
1,787,979
695,861
444,103
3,873,135
777,573
1,221,111
315,953
892,310
4,032,497
650,439
244,273
315,748
242,132
241,084
Cost
of Sales
111,882
$90,457
207,699
192,462
182,496
296,126
785,638
185,022
141,272
198,151
333,525
$109,545
288,295
387,094
$9,503,880
10.8%
223,474
153,727
170,762
193,376
134,241
225,833
280,164
232,783
226,323
244,297
275,880
211,383
239,807
108,174
153,273
174,616
$1,251,809
616,304
248,644
140,205
1,418,098
319,587
368,115
98,334
259,270
1,015,368
225,469
70,712
98,069
72,052
53,731
Gross
Profit
163,460
$101,631
223,643
206,812
206,538
279,016
720,195
176,337
136,609
185,361
265,335
$137,728
177,051
229,391
$6,655,469
10.1%
150,634
124,960
142,321
162,338
111,409
192,408
238,733
202,856
196,889
221,995
286,191
206,720
208,256
115,248
156,876
190,008
$370,472
285,001
138,392
93,155
874,444
232,691
264,905
75,550
196,120
750,431
160,220
68,789
96,363
77,920
63,174
Expenses
52.4%
49.9%
55.8%
40.0%
49.2%
27.6%
24.2%
38.8%
38.5%
33.2%
34.1%
49.4%
14.0%
14.2%
19.7%
---
34.4%
37.0%
41.2%
36.8%
34.2%
44.3%
35.9%
28.6%
29.9%
35.5%
43.2%
41.1%
31.1%
40.7%
48.4%
34.6%
7.2%
11.9%
14.7%
15.9%
16.5%
21.2%
16.7%
18.2%
17.0%
14.9%
18.3%
21.8%
23.3%
24.8%
21.4%
Operating
Expenses
as a Percent
of Sales
(51,578)
($11,174)
(15,944)
(14,350)
(24,042)
17,110
65,443
8,685
4,663
12,790
68,190
($28,183)
111,244
157,703
$2,848,411
13.1%
72,840
28,767
28,441
31,038
22,832
33,425
41,431
29,927
29,434
22,302
(10,311)
4,663
31,551
(7,074)
(3,603)
(15,392)
$881,337
331,303
110,252
47,050
543,654
86,896
103,210
22,784
63,150
264,937
65,249
1,923
1,706
(5,868)
(9,443)
Income/
(Loss)
Table 13
1,163
$1,122
340
--12,558
86
--204
5,159
7,052
2,457
$13,569
5,939
5,443
$230,888
11.1%
--1,651
438
4,279
3,190
4,793
2,317
3,783
241
--19,962
1,468
2,333
3,896
--8,615
$77,488
9,729
13,575
12,346
28,748
3,385
11,646
2,563
2,229
5,259
280
637
810
3,355
1,872
3,052
--------21,335
13,236
------2,908
$-------
$278,154
13.9%
----------4,052
------------31,361
475
5,749
11,794
$56,460
56,901
15,925
--51,245
--------14,154
30,038
---------
Nonoperating
Revenues
Expenses
(53,467)
($10,052)
(15,604)
(14,350)
(11,484)
(4,139)
52,207
8,889
9,822
19,842
67,739
($14,614)
117,183
163,146
$2,801,145
12.8%
72,840
30,418
28,879
35,317
26,022
34,166
43,748
33,710
29,675
22,302
9,651
6,131
2,523
(3,653)
(9,352)
(18,571)
$902,365
284,131
107,902
59,396
521,157
90,281
114,856
25,347
65,379
256,042
35,491
2,560
2,516
(2,513)
(7,571)
-17.1%
-4.9%
-3.9%
-2.8%
-2.7%
-0.4%
1.8%
2.0%
2.8%
3.6%
8.7%
-5.2%
9.3%
10.1%
8.3%
---
16.6%
9.0%
8.4%
8.0%
8.0%
7.9%
6.6%
4.8%
4.5%
3.6%
1.5%
1.2%
0.4%
-1.3%
-2.9%
-3.4%
17.5%
11.8%
11.4%
10.2%
9.8%
8.2%
7.2%
6.1%
5.7%
5.1%
4.1%
0.8%
0.6%
-0.8%
-2.6%
Net Profit/(Loss)
Percent
Amount
of Sales
------12,500
9,360
--140,000
9,000
10,000
--45,000
$2,000
90,000
100,000
$2,118,772
12.7%
72,305
(3,000)
--134,834
10,000
15,300
--50,883
----74,425
7,018
------5,000
$560,490
120,750
42,576
64,249
335,442
90,000
75,000
15,000
40,000
400,000
5,000
------3,500
Transfers
To/(From)
Other Funds
50
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
Type of Store
Fairfax
Olivia
Silver Lake
Buffalo Lake
Sacred Heart
Biscay
1
2
3
4
5
6
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Saint Leo
De Graff
Danvers
Hanley Falls
Benson
Clontarf
Boyd
1
2
3
4
5
6
7
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
7E - East Central
Pine City
Princeton
Cambridge
Mora
Isanti
North Branch
Milaca
Braham
Isle
Ogilvie
Lindstrom
Finlayson
Hinckley
1
2
3
4
5
6
7
8
1
2
3
4
5
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Total for Region

Granite Falls
Appleton
Montevideo
Dawson
Madison
1
2
3
4
5
Total for Region

Glencoe
Litchfield
Hutchinson
Dassel
Darwin
Total for Region

Longville
Walker
Flensburg
Region and City
1
2
3
4
5
12
13
14
Rank
-----------
-----------------
[21]
-------------
-----------
-------------
-----------
-------
Footnotes
751
369
4,442
315
1,800
3,123
4,698
8,111
3,571
5,251
10,125
2,946
1,793
16,978
1.8%
100
115
97
304
3,240
164
175
2,897
1,412
5,383
1,540
1,551
34,304
3.7%
1,235
2,484
837
733
548
113
5,631
6,726
14,178
1,469
350
17,681
1.9%
156
941
225
Population
947,153
449,328
2,299,221
512,292
2,234,007
$1,660,026
2,536,307
4,174,750
2,509,291
2,111,830
2,083,661
1,762,995
1,251,167
$7,102,247
2.3%
24,307
420,306
343,654
258,703
991,050
368,035
292,709
$973,379
499,812
2,022,804
461,280
446,208
$13,029,191
4.2%
529,038
936,513
563,658
350,513
452,818
$472,331
$1,303,110
1,929,216
5,041,382
1,009,692
440,920
$13,508,220
4.3%
1,371,306
901,134
99,061
Sales
570,517
310,840
1,607,299
308,886
1,532,569
$1,204,873
1,918,078
3,198,873
1,881,810
1,592,230
1,526,758
1,345,263
962,496
$4,806,399
2.1%
15,501
204,605
172,149
145,821
664,809
202,042
165,574
$721,641
357,453
1,504,760
327,418
324,626
$9,450,931
4.2%
275,277
653,715
315,680
206,324
278,758
$223,100
$993,764
1,475,876
3,893,865
781,092
353,480
$9,231,322
4.1%
890,948
662,139
51,180
Cost
of Sales
376,636
138,488
691,922
203,406
701,438
$455,153
618,229
975,877
627,481
519,600
556,903
417,732
288,671
$2,295,848
2.6%
8,806
215,701
171,505
112,882
326,241
165,993
127,135
$251,738
142,359
518,044
133,862
121,582
$3,578,260
4.1%
253,761
282,798
247,978
144,189
174,060
$249,231
$309,346
453,340
1,147,517
228,600
87,440
$4,276,898
4.9%
480,358
238,995
47,881
Gross
Profit
271,814
96,273
532,111
165,273
535,962
$322,547
436,281
648,644
443,678
373,865
408,435
315,790
245,656
$1,981,977
3.0%
21,131
159,739
160,846
107,418
323,299
163,684
144,995
$161,568
104,176
411,891
116,594
106,636
$2,948,450
4.5%
238,383
282,466
239,995
160,195
177,862
$334,486
$161,296
310,027
772,218
186,616
84,906
$3,723,396
5.7%
348,585
137,636
28,068
Expenses
28.7%
21.4%
23.1%
32.3%
24.0%
19.4%
17.2%
15.5%
17.7%
17.7%
19.6%
17.9%
19.6%
27.9%
---
86.9%
38.0%
46.8%
41.5%
32.6%
44.5%
49.5%
16.6%
20.8%
20.4%
25.3%
23.9%
22.6%
---
45.1%
30.2%
42.6%
45.7%
39.3%
70.8%
12.4%
16.1%
15.3%
18.5%
19.3%
27.6%
---
25.4%
15.3%
28.3%
Operating
Expenses
as a Percent
of Sales
104,822
42,215
159,811
38,133
165,476
$132,606
181,948
327,233
183,803
145,735
148,468
101,942
43,015
$313,871
1.5%
(12,325)
55,962
10,659
5,464
2,942
2,309
(17,860)
$90,170
38,183
106,153
17,268
14,946
$629,810
2.9%
15,378
332
7,983
(16,006)
(3,802)
($85,255)
$148,050
143,313
375,299
41,984
2,534
$553,502
2.5%
131,773
101,359
19,813
Income/
(Loss)
Table 13
30
2,781
25,093
1,966
1,574
$5,544
27,245
16,666
10,705
10,625
1,434
6,860
54,462
$61,492
2.1%
16,653
--4,480
3,430
3,304
--10,490
$17,163
--2,823
1,433
1,716
$120,307
5.8%
5,629
16,859
618
19,480
9,224
$30,213
$154
2,215
5,436
25,909
4,570
$57,323
2.7%
1,804
427
---
--------45,246
$671
--11,778
----31,702
27,828
50,366
$24,006
1.2%
--4,182
------920
---
$18,904
---------
$137,576
6.9%
--------1,778
$38,202
$1,806
--46,761
41,358
7,671
$48,937
2.4%
8,406
-----
Nonoperating
Revenues
Expenses
104,852
44,996
184,904
40,099
121,804
$137,479
209,193
332,121
194,508
156,360
118,200
80,974
47,111
$351,357
1.6%
4,328
51,780
15,139
8,894
6,246
1,389
(7,370)
$88,429
38,183
108,976
18,701
16,662
$612,541
2.8%
21,007
17,191
8,601
3,474
3,644
($93,244)
$146,398
145,528
333,974
26,535
(567)
$561,888
2.6%
125,171
101,786
19,813
11.1%
10.0%
8.0%
7.8%
5.5%
8.3%
8.2%
8.0%
7.8%
7.4%
5.7%
4.6%
3.8%
4.9%
---
17.8%
12.3%
4.4%
3.4%
0.6%
0.4%
-2.5%
9.1%
7.6%
5.4%
4.1%
3.7%
4.7%
---
4.0%
1.8%
1.5%
1.0%
0.8%
-19.7%
11.2%
7.5%
6.6%
2.6%
-0.1%
4.2%
---
9.1%
11.3%
20.0%
Net Profit/(Loss)
Percent
Amount
of Sales
----131,500
--119,250
$75,000
32,155
300,000
270,000
150,000
96,700
25,000
23,844
$268,372
1.5%
17,486
--31,086
1,669
30,000
1,294
---
$68,337
--108,500
--10,000
$539,391
3.2%
--10,000
5,000
----($10,062)
$110,000
59,000
343,453
22,000
---
$372,117
2.2%
--130,000
(175,743)
Transfers
To/(From)
Other Funds
51
Gilman
Waverly
South Haven
Holdingford
Howard Lake
1
2
3
4
5
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Ellsworth
Heron Lake
Walnut Grove
Hadley
Balaton
Tracy
Russell
Avoca
Lake Benton
Wilmont
Okabena
Lake Wilson
Vesta
1
2
3
4
5
6
7
8
9
10
11
12
13
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
9 - South Central
Fairmont
Saint James
Off-Sale Only
Off-Sale Only
Total for Region

8 - Southwest
Marshall
Worthington
Pipestone
Windom
Lakefield
Luverne
Jackson
Redwood Falls
Round Lake
1
2
3
4
5
6
7
8
9
Total for Region

7W - Central
Buffalo
Monticello
Elk River
Big Lake
Paynesville
Delano
Sauk Rapids
Maple Lake
1
2
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
Type of Store
Total for Region

Stacy
Rush City
Foreston
Region and City
1
2
3
4
5
6
7
8
6
7
8
Rank
[21]
-----
-------------------------
-------------------
-----------
-----------------
-------
Footnotes
10,666
4,605
57,939
6.3%
463
698
871
61
643
2,163
338
147
683
339
188
251
319
13,680
12,764
4,317
4,646
1,694
4,745
3,299
5,254
376
88,412
9.6%
224
1,357
187
708
1,962
15,453
12,759
22,974
10,060
2,432
5,464
12,773
2,059
52,363
5.7%
1,456
3,079
533
Population
$3,146,752
970,194
$17,073,582
5.4%
123,357
384,331
483,615
236,303
410,592
819,876
242,721
241,647
287,087
249,805
208,611
208,883
206,518
$3,420,094
2,596,519
1,264,322
1,481,587
352,019
1,064,495
979,826
1,675,187
136,187
$26,839,185
8.6%
419,806
927,005
252,802
329,322
703,187
$4,117,397
4,481,605
5,953,626
3,107,592
964,495
2,235,328
2,285,330
1,061,690
$28,499,819
9.1%
2,581,853
1,047,685
338,253
Sales
$2,241,764
685,697
$11,899,333
5.3%
54,315
214,171
246,226
110,360
255,154
487,094
129,831
128,729
168,105
136,505
130,586
120,094
131,286
$2,578,268
1,903,334
918,007
1,044,680
253,157
750,070
767,038
1,259,311
113,012
$19,444,743
8.6%
161,533
649,628
128,868
184,996
557,300
$2,911,920
3,302,884
4,273,029
2,264,871
742,228
1,651,053
1,795,841
820,592
$20,769,659
9.2%
1,697,356
937,079
174,732
Cost
of Sales
$904,988
284,497
$5,174,249
5.9%
69,042
170,160
237,389
125,943
155,438
332,782
112,890
112,918
118,982
113,300
78,025
88,789
75,232
$841,826
693,185
346,315
436,907
98,862
314,425
212,788
415,876
23,175
$7,394,442
8.4%
258,273
277,377
123,934
144,326
145,887
$1,205,477
1,178,721
1,680,597
842,721
222,267
584,275
489,489
241,098
$7,730,160
8.8%
884,497
110,606
163,521
Gross
Profit
$431,012
163,514
$3,912,019
5.9%
61,016
136,865
210,177
124,529
145,869
342,509
118,368
123,658
128,674
123,960
92,985
108,103
116,714
$364,513
345,967
204,304
317,503
76,382
241,319
172,886
324,699
31,019
$4,993,461
7.6%
224,153
232,249
119,782
152,314
240,141
$686,535
637,574
954,037
530,194
148,701
445,800
399,388
222,593
$5,799,196
8.8%
691,834
109,746
201,287
Expenses
13.7%
16.9%
22.9%
---
49.5%
35.6%
43.5%
52.7%
35.5%
41.8%
48.8%
51.2%
44.8%
49.6%
44.6%
51.8%
56.5%
10.7%
13.3%
16.2%
21.4%
21.7%
22.7%
17.6%
19.4%
22.8%
18.6%
---
53.4%
25.1%
47.4%
46.3%
34.2%
16.7%
14.2%
16.0%
17.1%
15.4%
19.9%
17.5%
21.0%
20.3%
---
26.8%
10.5%
59.5%
Operating
Expenses
as a Percent
of Sales
$473,976
120,983
$1,262,230
5.8%
8,026
33,295
27,212
1,414
9,569
(9,727)
(5,478)
(10,740)
(9,692)
(10,660)
(14,960)
(19,314)
(41,482)
$477,313
347,218
142,011
119,404
22,480
73,106
39,902
91,177
(7,844)
$2,400,981
11.0%
34,120
45,128
4,152
(7,988)
(94,254)
$518,942
541,147
726,560
312,527
73,566
138,475
90,101
18,505
$1,930,964
8.9%
192,663
860
(37,766)
Income/
(Loss)
Table 13
$8,340
2,815
$94,399
4.5%
4,261
116
441
9,156
3,216
14,292
2,097
3,872
262
838
1,568
352
---
$3,196
2,987
12,866
--3,750
5,501
6,319
14,578
4,731
$438,435
21.8%
7,996
60
2,546
13,975
9,508
$199,198
99,139
43,920
2,901
3,642
4,260
45,102
6,188
$202,972
9.7%
28,142
105
9,740
$-----
$42,570
2.1%
--4,290
------766
--275
------2,627
---
$--------------34,612
---
$187,780
9.4%
--8,789
----12,839
$61,110
--40,389
61,917
63
----2,673
$257,953
12.9%
89,170
--1,192
Nonoperating
Revenues
Expenses
$482,316
123,798
$1,314,059
6.0%
12,287
29,121
27,653
10,570
12,785
3,799
(3,381)
(7,143)
(9,430)
(9,822)
(13,392)
(21,589)
(41,482)
$480,509
350,205
154,877
119,404
26,230
78,607
46,221
71,143
(3,113)
$2,651,636
12.2%
42,116
36,399
6,698
5,987
(97,585)
$657,030
640,286
730,091
253,511
77,145
142,735
135,203
22,020
$1,875,983
8.6%
131,635
965
(29,218)
15.3%
12.8%
7.7%
---
10.0%
7.6%
5.7%
4.5%
3.1%
0.5%
-1.4%
-3.0%
-3.3%
-3.9%
-6.4%
-10.3%
-20.1%
14.0%
13.5%
12.2%
8.1%
7.5%
7.4%
4.7%
4.2%
-2.3%
9.9%
---
10.0%
3.9%
2.6%
1.8%
-13.9%
16.0%
14.3%
12.3%
8.2%
8.0%
6.4%
5.9%
2.1%
6.6%
---
5.1%
0.1%
-8.6%
Net Profit/(Loss)
Percent
Amount
of Sales
$65,000
39,000
$1,115,683
6.7%
----7,500
--12,242
20,000
--10,900
2,000
---------
$486,922
200,000
142,009
70,000
(1,890)
45,000
41,000
80,000
---
$1,906,609
11.6%
----11,481
(3,860)
---
$350,000
245,936
341,415
200,000
28,372
623,265
110,000
---
$1,284,449
7.7%
20,000
31,000
10,000
Transfers
To/(From)
Other Funds
52
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
1
2
3
4
5
6
7
8
9
10
11
1
2
3
4
Mapleton
Le Center
Cleveland
Lewisville
Hanska
Waldorf
Sherburn
Wells
1
2
3
4
5
6
7
8
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Type of Store
On- & Off-Sale

On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
On- & Off-Sale
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only

Edina
Saint Francis
Apple Valley
Robbinsdale
Lakeville
Eden Prairie
Richfield
Saint Anthony
Fridley
Lexington
Brooklyn Center
Anoka
Mound
Columbia Heights
Savage
Spring Lake Park
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Off-Sale Only
Total for Region

Kenyon
Spring Grove
Medford
West Concord
Conger
Mazeppa
Canton
Ellendale
Plainview
Rushford
Kellogg
10 - Southeast
Northfield
Caledonia
Kasson
Lonsdale
Total for Region

Madelia
Kiester
Blue Earth
Sleepy Eye
Butterfield
Elmore
Region and City
3
4
5
6
7
8
Rank
---------------------------------
-----------------------
---------
-----------------
-------------
Footnotes
47,941
7,218
49,084
13,953
55,954
60,797
35,228
8,226
27,208
2,049
30,104
17,142
9,052
19,496
26,911
6,412
45,198
4.9%
1,815
1,330
1,239
782
146
842
346
691
3,340
1,731
456
20,007
2,868
5,931
3,674
35,616
3.9%
1,756
2,499
719
250
402
229
1,137
2,343
2,308
501
3,353
3,599
586
663
Population
$12,854,693
2,050,403
9,032,194
2,647,370
14,763,552
11,647,085
11,117,676
6,826,901
4,855,880
3,117,226
5,543,026
3,589,782
2,738,976
8,158,259
5,181,548
2,302,346
$9,960,145
3.2%
616,866
368,141
370,426
376,200
345,536
319,174
80,879
324,934
591,925
458,793
126,888
$2,852,512
603,521
1,093,800
1,430,550
$10,823,430
3.5%
592,096
842,581
207,949
209,679
307,907
211,655
767,339
695,711
365,454
204,046
1,382,416
550,503
216,188
152,960
Sales
$9,467,169
1,535,157
6,545,733
1,966,614
11,151,231
8,610,550
8,310,154
5,232,072
3,655,045
2,447,546
4,009,751
2,774,827
2,018,639
6,220,511
3,841,671
1,723,702
$6,893,676
3.1%
406,958
217,219
199,020
209,700
188,161
209,655
62,581
214,391
401,131
325,474
83,054
$2,111,420
457,979
862,025
1,133,069
$7,476,354
3.3%
364,271
520,677
111,241
112,340
186,864
121,495
527,719
472,576
279,203
136,274
1,033,176
399,697
158,687
124,673
Cost
of Sales
$3,387,524
515,246
2,486,461
680,756
3,612,321
3,036,535
2,807,522
1,594,829
1,200,835
669,680
1,533,275
814,955
720,337
1,937,748
1,339,877
578,644
$3,066,469
3.5%
209,908
150,922
171,406
166,500
157,375
109,519
18,298
110,543
190,794
133,319
43,834
$741,092
145,542
231,775
297,481
$3,347,076
3.8%
227,825
321,904
96,708
97,339
121,043
90,160
239,620
223,135
86,251
67,772
349,240
150,806
57,501
28,287
Gross
Profit
$2,127,474
365,415
1,607,986
471,509
2,242,665
2,030,779
1,903,617
1,106,675
887,135
481,540
1,256,728
706,717
568,003
1,396,175
1,113,098
543,293
$2,790,682
4.2%
184,676
135,041
165,560
160,833
156,903
116,133
22,648
129,818
246,273
210,154
79,639
$536,006
136,557
222,881
283,689
$2,681,060
4.1%
224,125
288,120
110,237
104,980
125,402
97,868
250,226
284,744
60,841
56,972
259,277
132,352
62,386
29,004
Expenses
16.6%
17.8%
17.8%
17.8%
15.2%
17.4%
17.1%
16.2%
18.3%
15.4%
22.7%
19.7%
20.7%
17.1%
21.5%
23.6%
28.0%
---
29.9%
36.7%
44.7%
42.8%
45.4%
36.4%
28.0%
40.0%
41.6%
45.8%
62.8%
18.8%
22.6%
20.4%
19.8%
24.8%
---
37.9%
34.2%
53.0%
50.1%
40.7%
46.2%
32.6%
40.9%
16.6%
27.9%
18.8%
24.0%
28.9%
19.0%
Operating
Expenses
as a Percent
of Sales
$1,260,050
149,831
878,475
209,247
1,369,656
1,005,756
903,905
488,154
313,700
188,140
276,547
108,238
152,334
541,573
226,779
35,351
$275,787
1.3%
25,232
15,881
5,846
5,667
472
(6,614)
(4,350)
(19,275)
(55,479)
(76,835)
(35,805)
$205,086
8,985
8,894
13,792
$666,016
3.1%
3,700
33,784
(13,529)
(7,641)
(4,359)
(7,708)
(10,606)
(61,609)
25,410
10,800
89,963
18,454
(4,885)
(717)
Income/
(Loss)
Table 13
$2,371
34,363
27,730
17,898
75,982
50,348
23,049
264
479
3,418
7,777
41,238
--1,105
--35,201
$92,294
4.4%
15,773
1,060
7,060
4,194
4,972
9,699
3,588
339
3,420
2,394
7,544
$21,325
--7,343
3,685
$98,268
4.7%
19,111
550
15,962
9,786
4,938
7,570
2,176
8,294
3,942
--5,528
3,832
5,244
180
$----132,122
--189,711
80,974
--22,620
--26,410
----46,013
244,672
71,462
43,553
$11,230
0.6%
1,041
----------------705
---
$9,484
-------
$27,728
1.4%
--3,597
103
-----------
----24,028
-------
Nonoperating
Revenues
Expenses
$1,262,421
184,194
774,083
227,145
1,255,927
975,130
926,954
465,798
314,179
165,148
284,324
149,476
106,321
298,006
155,317
26,999
$356,851
1.6%
39,964
16,941
12,906
9,861
5,444
3,085
(762)
(18,936)
(52,059)
(75,146)
(28,261)
$216,927
8,985
16,237
17,477
$736,556
3.4%
22,811
30,737
2,330
2,145
579
(138)
(8,430)
(53,315)
29,352
10,800
71,463
22,286
359
(537)
9.8%
9.0%
8.6%
8.6%
8.5%
8.4%
8.3%
6.8%
6.5%
5.3%
5.1%
4.2%
3.9%
3.7%
3.0%
1.2%
3.6%
---
6.5%
4.6%
3.5%
2.6%
1.6%
1.0%
-0.9%
-5.8%
-8.8%
-16.4%
-22.3%
7.6%
1.5%
1.5%
1.2%
6.8%
---
3.9%
3.6%
1.1%
1.0%
0.2%
-0.1%
-1.1%
-7.7%
8.0%
5.3%
5.2%
4.0%
0.2%
-0.4%
Net Profit/(Loss)
Percent
Amount
of Sales
$1,245,100
60,000
485,000
75,000
433,911
1,054,778
686,770
400,000
350,000
10,000
230,199
180,000
--140,624
200,000
150,000
$238,082
1.4%
25,000
--50,000
--2,725
----(30,708)
-------
$131,280
5,410
53,500
---
$256,000
1.5%
--50,000
----30,000
--15,000
25,000
29,000
------3,000
---
Transfers
To/(From)
Other Funds
53
[21]
$313,452,959
$68,852,346
$244,600,613
$116,717,760
37.2%
3,109,426
2,895,946
4,285,471
Sales
919,575
All Stores
Footnotes:
104,130
On- & Off-Sale
8,597
3,688
815,445
-----
21,086
Off-Sale Only
On- & Off-Sale

On- & Off-Sale
---
Population
450,146
49.0%
Rogers
Wayzata
1
2
Off-Sale Only
Type of Store
Total for Region

Farmington
Region and City
17
Rank
Footnotes
$226,019,035
$43,150,347
$182,868,688
$86,630,565
38.4%
2,203,221
1,630,346
3,286,626
Cost
of Sales
$87,433,924
$25,701,999
$61,731,925
$30,087,195
34.3%
906,205
1,265,600
998,845
Gross
Profit
$65,863,389
$24,085,093
$41,778,296
$21,571,509
32.7%
647,511
1,134,279
980,910
Expenses
21.0%
35.0%
17.1%
18.5%
---
20.8%
39.2%
22.9%
Operating
Expenses
as a Percent
of Sales
$21,570,535
$1,616,906
$19,953,629
$8,515,686
39.1%
258,694
131,321
17,935
Income/
(Loss)
Table 13
$2,087,145
$788,642
$1,298,503
$334,820
16.0%
--13,597
---
$2,000,978
$427,751
$1,573,227
$889,681
44.5%
32,144
---
---
Nonoperating
Revenues
Expenses
$21,656,702
$1,977,797
$19,678,905
$7,960,825
36.4%
226,550
144,918
17,935
6.9%
2.9%
8.0%
6.8%
---
7.3%
5.0%
0.4%
Net Profit/(Loss)
Percent
Amount
of Sales
$16,639,756
$2,022,652
$14,617,104
$6,303,626
37.9%
255,944
205,000
141,300
Transfers
To/(From)
Other Funds
Figure 8
2010 Average Sales Per Off-Sale Municipal Liquor
Establishment by Economic Development Region
Region 1
$2.3M
Region 2
$2.2M
Region 3
$1.3M
Economic Regions
Region 4
$1.5M
Region 5
$1.1M
Region 7E
$2.3M
Region 7W
$2.4M
Region 6W Region 6E
$881K
$1.9M
Region 8
$1.4M
Region 11
$3.1M
Region 9
$874K
1
2
3
4
5
6E
6W
... Northwest
... Headwaters
... Arrowhead
... West Central
... North Central
... Southwest Central
... Upper Southwest
7E
7W
8
9
10
11
... East Central

... Central
... Southwest
... South Central
... Southeast
... 7-County Metro Area
Region 10
$1.5M
Legend
Less than $1,000,000
$1,500,000 to $2,000,000
$1,000,000 to $1,499,999
Over $2,000,000
54
Figure 9
2010 Average Sales Per On-Sale Municipal Liquor
Establishment by Economic Development Region
Region 1
$446K
Region 2
$506K
Region 3
$486K
Economic Regions
Region 4
Region 5
$498K
$575K
Region 7E
$1.0M
Region 7W
$526K
Region 6W Region 6E
$386K
$551K
Region 8
$316K
Region 11
$2.0M
Region 9
1
2
3
4
5
6E
6W
... Northwest
... Headwaters
... Arrowhead
... West Central
... North Central
...Southwest Central
... Upper Southwest
7E
7W
8
9
10
11
... East Central

... Central
... Southwest
... South Central
... Southeast
Region 10
$362K
$479K
Legend
$300,000 to $399,999
$500,000 to $599,999
$400,000 to $499,999
Over $600,000
55
Figure 10
2010 Average Net Profit and Percent of Sales
Per Off-Sale Municipal Liquor Establishment
Region 1
$231K
Region 2
$228K
10.3%
10.0%
Region 3
$116K
8.6%
Economic Regions
Region 5
Region 4
$145K
9.5%
$89K
8.4%
Region 7E
$159K
Region 7W
7.1%
$266K
11.0%
Region 6W
Region 6E
Region 11
$54K
$130K
$211K
6.2%
6.7%
6.9%
Region 8
$147K
10.2%
Region 9
$92K
Region 10
10.6%
4.3%
1
2
3
4
5
6E
6W
... Northwest
... Headwaters
... Arrowhead
... West Central
... North Central
... Upper Southwest
7E
7W
8
9
10
11
... East Central

... Central
... Southwest
... South Central
... Southeast
$65K
Legend
Less than $100,000
$150,000 to $199,999
$100,000 to $149,999
Over $200,000
56
Figure 11
2010 Average Net Profit and Percent of Sales
Per On-Sale Municipal Liquor Establishment
Region 1
$18K
Region 2
4.1%
$12K
Region 3
2.4%
$17K
3.5%
Economic Regions
Region 4
$21K
Region 5
$16K
2.9%
Region 7E
4.3%
$60K
Region 7W
5.8%
-$1K
-0.2%
Region 6W
Region 6E
$11K
Region 11
-$7K
3.0%
$124K
-1.2%
6.2%
Region 8
Region 9
-$771
-$410
-0.2%
-0.1%
1
2
3
4
5
6E
6W
... Northwest
... Headwaters
... Arrowhead
... West Central
... North Central
... Upper Southwest
7E
7W
8
9
10
11
... East Central

... Central
... Southwest
... South Central
... Southeast
Region 10
-$8K
-2.2%
Legend
Net Loss to $9,999
$20,000 to 29,999
$10,000 to $19,999
Over $30,000
57

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STATE OF MINNESOTA

Office of the State Auditor

Description of the Office of the State Auditor

March 27, 2012

Government Information Division

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Appendix 1 (2010 Liquor Store Tables)

Background and Purpose

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All figures are rounded from the actual numbers.

Operating Expenses. If operating expenses are relatively high compared to similarly-sized

Operating Expenses as a Percent of Sales. A comparison of operating expenses as a percent

20 Municipal Liquor Operations in Greater Minnesota

Thief River Falls Pennington

Braham Rush City

20 Municipal Liquor Operations in the Seven-County Metro Area

Analysis of Minnesota Municipal Liquor Store Operations

Total Net Profits (in millions)

Figure 1: Total Net Profits by Operation Type for the Years

All figures are rounded from the actual numbers.

Variances Among Individual Operations

Total Sales at Municipal Liquor Operations

Total Sales (in millions)

Figure 2: Total Sales by Operation Type for the Years

Total of All Operations

Operating Expenses of Municipal Liquor Operations

Total Operating Expenses

Figure 3: Total Operating Expenses by Operation Type for the

Total of All Operations

Comparison Between Municipal Liquor Operations in Greater Minnesota and the

On-Sale and Off-Sale Sales Comparison

Average Sales per Store

Figure 4: Comparison of Average Sales Per Store for Greater

Greater Minnesota Operations

Metro Area Operations

Figure 5: Comparison of Operating Expenses as a Percent of

Greater Minnesota Operations

Metro Area Operations

Operating Expenses as a Percent of Sales

Range in Total Operating

Net Transfers of Municipal Liquor Store Operations

Average Net Transfers

Figure 6: Comparison of Average Net Transfers for Greater

Declining Number of Liquor Operations

Figure 7: Number of Municipal Liquor Operations 2001 to 2010

Off-Sale Only Stores

Total City Liquor Stores

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On- & Off-Sale

On- & Off-Sale

Discontinued liquor operations.

On- & Off-Sale

On- & Off-Sale

On- & Off-Sale

On- & Off-Sale

Discontinued liquor operations.

On- & Off-Sale

On- & Off-Sale

On- & Off-Sale

On- & Off-Sale

On- & Off-Sale

Discontinued liquor operations.

On- & Off-Sale

20 Municipal Liquor Operations in Greater Minnesota

20 Municipal Liquor Operations in the Seven-County Metro Area