Table 2 Surplus/(Deficit) and Amortized Unfunded Liability For the Year Ended December 31, 1997

Transcription

1 Surplus/(Deficit) and Unfunded Liability DEFINED CONTRIBUTION ALASKA TOWNSHIP 24,810 24, ALBANY 249, , ANDOVER 1,042,465 1,042, ANOKA-CHAMPLIN 3,229,650 3,229, ASHBY 109, , AUSTIN 221, , BREWSTER 125, , BROOKLYN PARK 4,733,615 4,733, CALLAWAY 92,693 92, COLOGNE 141, , COON RAPIDS 2,980,870 2,980, CRANE LAKE 40,457 40, CROSSLAKE 419, , CRYSTAL 1,668,358 1,668, DALBO 74,050 74, DONNELLY 51,551 51, EAGAN 3,270,212 3,270, EDINA 4,696,184 4,696, ELBOW LAKE 256, , ELGIN 164, , EMBARRASS 66,534 66, ERSKINE 48,773 48, FALCON HEIGHTS 790, , FOSSTON 177, , FOUNTAIN 47,740 47, FREEPORT 172, , FRIDLEY 2,247,767 2,247, GARY 34,356 34, GIBBON 257, , GLENVILLE 54,609 54, GOODHUE 314, , HARDWICK 81,117 81, HAWLEY 233, , IVANHOE 144, , KENYON 183, , KERKHOVEN 119, , KIESTER 11,754 11, LAKE GEORGE 37,966 37, LAKEPORT 46,490 46,

2 Surplus/(Deficit) and Unfunded Liability DEFINED CONTRIBUTION (cont.) LE CENTER 215, , LONDON 39,387 39, LONGVILLE 290, , LYLE 53,285 53, MAGNOLIA 29,333 29, MAPLE GROVE 2,956,961 2,956, MARINE ON ST. CROIX 240, , MAZEPPA 112, , MEDICINE LAKE 369, , MENDOTA HEIGHTS 1,353,603 1,353, MENTOR 42,744 42, MILLERVILLE 155, , MILROY 72,960 72, MURDOCK 81,802 81, MYRTLE 23,647 23, NEW HOPE 989, , NODINE 44,418 44, NORTHROP 44,450 44, ODESSA 21,141 21, OKLEE 87,492 87, PLAINVIEW 272, , PLUMMER 57,588 57, RAMSEY 262, , RED LAKE FALLS 138, , ROUND LAKE 86,754 86, RUSHFORD 181, , SAINT HILAIRE 54,778 54, SEAFORTH 13,050 13, SOUTH BEND 134, , SWANVILLE 93,459 93, TOIVOLA 56,768 56, ULEN 94,108 94, UNDERWOOD 78,959 78, VERMILION LAKE 53,392 53, WABASSO 120, , WANAMINGO 90,864 90, WANDA 54,538 54, WELLS 261, , WILLIAMS 38,886 38,

3 Surplus/(Deficit) and Unfunded Liability DEFINED CONTRIBUTION (cont.) WINTHROP 160, , ZUMBROTA 192, , TOTAL DEFINED CONTRIBUTION 38,390,049 38,390, LUMP SUM - LESS THAN $50 PER YEAR OF SERVICE CLIMAX 34,876 5,500 29, FLENSBURG 22,121 4,382 17, HOLYOKE 10,867 2,543 8, LASALLE 13,800 1,852 11, NASSAU 26,827 4,849 21, REVERE 12, , TAUNTON 12,004 3,377 8, TOTAL 133,264 23, , LUMP SUM - $50 OR MORE, BUT LESS THAN $100 PER YEAR OF SERVICE CARSONVILLE 56,472 17,084 39, ELMER 24,070 9,200 14, FINLAYSON 36,847 13,880 22, FISHER 45,462 10,623 34, FRENCH TOWNSHIP 60,681 14,646 46, GOODLAND 26,712 12,688 14, LAKELAND 35,922 6,527 29, MAPLE HILL 22,730 8,063 14, NORTHLAND 14,925 6,539 8, WALTERS 17,876 11,364 6, TOTAL 341, , ,

4 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $100 OR MORE, BUT LESS THAN $200 PER YEAR OF SERVICE ALBORN 54,786 32,557 22, ALMELUND 62,016 35,838 26, ALTURA 66,402 53,149 13, BETHEL 39,082 8,596 30, BIGELOW 25,754 21,606 4, BLUFFTON 41,696 15,520 26, BREITUNG 54,511 29,270 25, BRIMSON-FAIRBANKS 35,175 15,400 19, CAMPBELL 91,052 69,748 21, CLEMENTS 50,206 39,306 10, COTTON 36,635 16,942 19, CROOKED LAKE 62,859 30,999 31, DANVERS 18,145 27,474 (9,329) DENT 51,043 22,786 28, DUMONT 43,465 30,722 12, EITZEN 51,310 42,305 9, ELBOW-TULABY 14,854 6,944 7, ELROSA 101,536 67,294 34, FEDERAL DAM 11,611 6,112 5, GHENT 44,237 27,578 16, GREENBUSH 90,688 50,479 40, GRYGLA 36,385 20,564 15, HANLEY FALLS 64,116 41,310 22, HOKAH 98,940 55,835 43, HOLLAND 50,479 18,188 32, JACOBSON 36,537 19,098 17, LAKE HENRY 53,401 36,198 17, LANCASTER 42,232 27,122 15, LISMORE 48,024 27,955 20, LUCAN 51,434 41,154 10, LYND 29,169 17,038 12, MAKINEN 44,973 29,150 15, MCGRATH 22,572 7,018 15, MIDDLE RIVER 71,159 25,530 45, NEW MUNICH 35,496 22,479 13, NORTH STAR TOWNSHIP 9,169 11,467 (2,298) PEMBERTON 50,857 9,326 41,

5 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $100 OR MORE, BUT LESS THAN $200 PER PORTER 86,307 59,578 26, SAINT LEO 53,703 37,026 16, SHELLY 80,102 27,567 52, SOLWAY RURAL 29,823 16,402 13, STURGEON LAKE 31,787 19,187 12, TWIN LAKES [MAHNOMEN] 26,421 18,236 8, VINING 42,745 29,600 13, WILMONT 85,103 44,799 40, TOTAL 2,227,997 1,312, , ,170 LUMP SUM - $200 OR MORE, BUT LESS THAN $300 PER YEAR OF SERVICE ALDEN 72,605 85,242 (12,637) ,776 ASKOV 72,805 42,775 30, BADGER 118,649 38,272 80, BEARDSLEY 70,764 41,905 28, BELLINGHAM 104,653 70,542 34, BLACKHOOF 45,471 40,680 4, BOWLUS 85,792 69,695 16, BOYD 79,740 61,702 18, BROOK PARK 81,272 39,169 42, CEYLON 94,208 50,408 43, CHERRY 75,936 47,758 28, CLARISSA 94,236 88,345 5, CLIFTON 89,619 45,088 44, CLINTON [ST. LOUIS] 109,077 77,926 31, COLVIN 67,083 42,280 24, DARFUR 56,607 53,278 3, DEXTER 70,815 56,612 14, DUNNELL 70,934 43,889 27, EASTERN HUBBARD 50,060 16,324 33, ELLSWORTH 99,804 72,150 27, EVANSVILLE 84,514 54,200 30,

6 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $200 OR MORE, BUT LESS THAN $300 PER FINLAND 58,456 52,800 5, FREDENBERG 71,726 42,460 29, FROST 79,756 70,010 9, GARVIN 32,311 21,824 10, GRANADA 122,743 64,630 58, HALSTAD 69,227 45,844 23, HANCOCK 108,031 68,069 39, HANSKA 90,657 63,157 27, HENDRUM 39,610 31,816 7, HEWITT 49,994 40,650 9, HILL CITY 76,394 81,213 (4,819) ,181 HITTERDAL 45,347 33,608 11, HOVLAND 63,212 27,700 35, INDUSTRIAL 95,406 57,945 37, IONA 54,879 32,480 22, KARLSTAD 60,719 56,460 4, KENNEDY 39,641 33,395 6, LAKE BRONSON 32,335 18,728 13, LAKE WILSON 105,621 67,765 37, LEAF VALLEY 126,045 90,071 35, MAHTOWA 52,499 46,260 6, MAPLEVIEW 100,824 44,430 56, MCKINLEY 34,550 24,708 9, MEDFORD 84,679 67,665 17, NORTHOME 81,406 43,538 37, OSTRANDER 57,125 49,095 8, ROLLINGSTONE 55,585 56,717 (1,132) ROSE CREEK 95, ,052 (10,753) ,862 SILICA 40,263 27,000 13, SOLWAY 76,654 48,623 28, SQUAW LAKE 83,533 43,882 39, TOFTE 48,364 32,355 16, TWIN LAKES [FREEBORN] 81,786 43,896 37, VESTA 60,174 37,980 22, VILLARD 48,630 31,228 17, WARREN 70,563 54,060 16, WAUBUN 53,861 43,075 10,

7 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $200 OR MORE, BUT LESS THAN $300 PER WILLOW RIVER 67,404 45,805 21, WILSON 121,383 74,756 46, WOODSTOCK 46,975 33,255 13, TOTAL 4,478,311 3,093,245 1,385, ,587 LUMP SUM - $300 OR MORE, BUT LESS THAN $500 PER YEAR OF SERVICE ADAMS 109,061 84,815 24, ADRIAN 156, ,440 49, ALBERTVILLE 104, ,766 (7,190) ,108 ALPHA 90,440 51,112 39, AMBOY 102,779 82,395 20, ARGYLE 114,654 93,778 20, BALATON 100,717 77,168 23, BARRETT 71,760 59,004 12, BEAVER CREEK 89,971 89, BELGRADE 178, ,458 34, BELVIEW 87, ,908 (17,469) BERTHA 82,928 72,155 10, BIRD ISLAND 95,961 84,499 11, BIWABIK 64,388 58,376 6, BLOMKEST 103,748 83,576 20, BRANDON 115,899 92,031 23, BREVATOR 47,256 34,816 12, BRICELYN 99,663 81,695 17, BROOTEN 171, ,433 43, BROWNSDALE 110,119 79,672 30, BROWNTON 131, ,288 8, BUTTERFIELD 102, ,633 (5,268) ,409 CANOSIA 115,657 66,360 49, CANTON 69,962 60,522 9, CHANDLER 108,491 93,311 15, CHOKIO 112,711 88,867 23,

8 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $300 OR MORE, BUT LESS THAN $500 PER CLAREMONT 97,033 81,562 15, CLARKFIELD 172, ,289 39, CLARKS GROVE 125,082 82,068 43, CLEARWATER 182, ,957 46, CLINTON [BIG STONE] 85,101 81,250 3, COMFREY 135, ,930 (4,994) ,501 COTTONWOOD 165, ,768 (2,236) ,511 CURRIE 102,661 90,544 12, CUYUNA 69,532 61,943 7, CYRUS 58,251 44,928 13, DALTON 111,484 99,208 12, DANUBE 106,675 88,221 18, DEER CREEK 62,891 66,018 (3,127) ,209 DELAVAN 109,969 77,760 32, DOVER 105,204 78,197 27, EAGLE BEND 119, ,616 (573) EASTON 140, ,826 19, ECHO 111,048 80,822 30, ELIZABETH 138,222 99,365 38, ELLENDALE 56,253 63,340 (7,087) ELYSIAN 137, ,280 18, EMMONS 127,285 93,619 33, FERTILE 121,198 50,784 70, FIFTY LAKES 69,351 47,343 22, FORADA 96,077 88,369 7, FORESTON 156,931 86,134 70, GARFIELD 118,615 80,343 38, GLYNDON 179, ,485 65, GNESEN 166, ,191 40, GRACEVILLE 118,162 90,356 27, GRAND LAKE 134,467 93,608 40, GROVE CITY 99,432 62,956 36, HALLOCK 160, ,166 12, HAMPTON 105,927 59,850 46, HARMONY 112, ,843 4, HARRIS 68,915 46,218 22, HARTLAND 102,620 65,496 37,

9 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $300 OR MORE, BUT LESS THAN $500 PER HAYWARD 191,942 75, , HENDRICKS 139, ,346 3, ,052 HERMAN 88,676 85,652 3, HILLS 92,593 89,172 3, HOFFMAN 125, ,694 11, HOUSTON 154, ,451 32, IRONTON 96,713 95,453 1, JASPER 110, ,366 2, JEFFERS 94,382 85,065 9, KELLIHER 86,631 84,590 2, KELLOGG 169,789 91,836 77, KENSINGTON 62,694 43,328 19, KETTLE RIVER 86,216 70,583 15, KILKENNY 90, ,352 (9,504) ,945 LAFAYETTE 244, ,012 81, LAKE KABETOGAMA 51,847 30,960 20, LAKE LILLIAN 58,886 56,336 2, LAKE PARK 117,107 88,780 28, LAKEWOOD 112, ,568 12, LANESBORO 116,775 89,737 27, LEROY 108, ,440 6, LEWISVILLE 97,704 59,190 38, LITTLEFORK 109,225 73,915 35, LOWRY 111,303 98,377 12, MABEL 60,019 62,966 (2,947) MANTORVILLE 114, ,576 12, MCDAVITT 116,193 77,547 38, MCINTOSH 111,465 93,099 18, MIESVILLE 145, ,224 28, MILAN 144, ,680 26, MILTONA 108,602 93,454 15, MORTON 116,823 78,712 38, NEW AUBURN 121, ,691 19, NEWFOLDEN 78,592 58,768 19, ODIN 83,450 54,138 29, OKABENA 97,337 74,970 22, ORMSBY 88,535 66,694 21,

10 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $300 OR MORE, BUT LESS THAN $500 PER ORONOCO 145, ,160 27, OTTERTAIL 136, ,782 33, PALISADE 95,102 78,491 16, PIKE SANDY BRITT 143, ,591 23, PILLAGER 151, ,053 42, PRINSBURG 114,107 77,448 36, RANDOLPH 213, ,657 70, RAYMOND 95,775 61,352 34, RED WING 159, ,863 58, ROTHSAY 184, ,184 42, ROYALTON 125, ,151 (575) RUSSELL 39,360 45,761 (6,401) ,305 RUTHTON 78,368 52,216 26, SAINT MARTIN 107, ,462 7, SANBORN 56,649 65,212 (8,563) ,014 SHAFER 120,264 89,513 30, SHEVLIN 83,968 71,526 12, STARBUCK 116, ,679 7, STEPHEN 152, ,756 18, STORDEN 104,884 85,078 19, SUNBURG 37,394 43,104 (5,710) TOWER 76,060 61,206 14, TWIN VALLEY 116,379 95,212 21, TYLER 126,685 92,214 34, UPSALA 90,406 85,596 4, VERGAS 124, ,782 16, VERNON CENTER 83,098 65,098 18, WALDORF 164, ,166 28, WALNUT GROVE 102,885 81,624 21, WARBA-FEELY-SAGO 43,620 34,952 8, WATSON 130,568 98,962 31, WENDELL 87,677 55,794 31, WOLF LAKE 115,849 97,440 18, WOOD LAKE 91,481 73,842 17, WRENSHALL 129,358 98,518 30, WRIGHT 39,704 54,096 (14,392) ,019 36

11 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $300 OR MORE, BUT LESS THAN $500 PER WYKOFF 144,419 60,734 83, TOTAL 15,305,639 12,190,545 3,115, ,659 LUMP SUM - $500 OR MORE, BUT LESS THAN $1000 PER YEAR OF SERVICE ADA 177, ,137 7, AITKIN 369, ,682 5, ANNANDALE 208, ,218 24, APPLETON 241, ,699 16, ARLINGTON 180, ,917 14, ATWATER 151, ,300 42, AUDUBON 164, ,468 40, AVON 155, ,754 9, BABBITT 282, ,495 54, BACKUS 242, ,146 48, BAGLEY 261, ,744 (1,252) ,586 BALSAM 151, ,486 (13,362) ,732 BARNESVILLE 232, ,168 (2,536) BARNUM 213, ,855 71, BATTLE LAKE 198, ,754 58, BAUDETTE 351, ,192 81, BEAVER BAY 78,647 83,152 (4,505) BELLE PLAINE 341, ,260 37, ,107 BIG LAKE 255, ,596 40, BIGFORK 193, ,731 14, BIWABIK CITY 275, ,230 55, BLACKDUCK 203, ,719 36, BOVEY 149, ,925 5, BRAHAM 236, ,685 99, BROWERVILLE 175, ,640 51, BROWNS VALLEY 119,980 93,135 26, BUFFALO LAKE 165, ,313 26, BUHL 104,453 70,316 34,

12 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $500 OR MORE, BUT LESS THAN $1000 PER BYRON 204, ,625 (19,337) ,260 CALEDONIA 245, ,414 32, CALUMET 175,539 14, , CARLOS 343, ,355 34, CENTER CITY 184, ,148 46, CHATFIELD 189, ,200 (2,852) ,021 CLARA CITY 184, ,412 25, CLEAR LAKE 217, ,388 48, CLEARBROOK 261, ,706 70, CLEVELAND 161, ,034 12, COLERAINE 136, ,555 4, COSMOS 145, ,219 31, COURTLAND 161, ,328 (1,733) ,624 CROMWELL 137, ,460 21, DAWSON 306, , , DAYTON 246, ,969 (3,735) DEERWOOD 129, ,652 22, DILWORTH 388, , , DODGE CENTER 239, ,585 64, EDEN VALLEY 260, ,737 38, EDGERTON 148, ,268 22, ELMORE 107,725 71,913 35, EMILY 126, ,809 9, EYOTA 123, ,997 21, FAYAL 138,103 59,184 78, FLOODWOOD 210, ,044 62, FRANKLIN 140, ,880 32, FRAZEE 201, ,869 28, FULDA 301, ,866 (30,006) ,281 GILBERT 276, ,660 57, GLENWOOD 165, ,123 (45,769) ,182 GONVICK 83,369 72,280 11, GOOD THUNDER 284, ,173 58, GOODVIEW 282, , , GRAND MARAIS 278, ,615 64, GRAND MEADOW 138, ,982 29, GRANITE FALLS 248, ,913 31,

13 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $500 OR MORE, BUT LESS THAN $1000 PER GREEN ISLE 166, ,469 36, GREENWOOD 148, ,732 25, GREY EAGLE 123, ,756 12, HACKENSACK 131, ,650 (14,994) ,760 HAMBURG 141, ,345 (27,271) ,824 HANOVER 140, ,512 16, HAYFIELD 191, ,728 14, HECTOR 276, ,501 38, HENDERSON 154, ,240 10, HENNING 156, ,720 2, ,404 HERON LAKE 186, ,390 (3,726) ,450 HINCKLEY 226, ,832 (12,864) ,553 HOLDINGFORD 192, ,040 2, ,566 HOWARD LAKE 218, ,230 (11,038) ,256 ISLE 153, ,277 17, JANESVILLE 140, ,742 (13,486) ,355 JORDAN 404, ,277 22, ,867 KANDIYOHI 180, ,788 43, KASOTA 172, ,176 27, KASSON 271, ,094 (10,471) ,093 KEEWATIN 295, ,295 74, KIMBALL 162, ,184 (7,145) ,488 KINNEY 149, ,870 30, LACRESCENT 330, ,322 68, LAKE BENTON 113, ,580 8, LAKE CRYSTAL 275, ,482 35, LAKEFIELD 271, ,504 71, LAMBERTON 118,626 98,186 20, LESTER PRAIRIE 214, ,270 31, LEWISTON 314, ,221 81, LUTSEN 120,185 89,148 31, LUVERNE 429, ,963 (11,160) ,301 MADELIA 250, ,975 5, MADISON 268, ,797 12, MADISON LAKE 167, ,302 18, MAHNOMEN 227, ,101 46, MAPLE LAKE 392, ,685 4,

14 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $500 OR MORE, BUT LESS THAN $1000 PER MAPLETON 386, , , MARBLE 174, ,032 52, MAYER 182, ,137 27, MAYNARD 131, ,347 14, MELROSE 211, ,552 31, MENAHGA 152, ,905 39, MINNEOTA 242, ,970 11, MINNESOTA LAKE 284, ,771 90, MISSION 49,794 43,515 6, MONTGOMERY 219, ,624 (64,684) ,294 MONTROSE 144, ,009 (13,912) ,926 MOOSE LAKE 167, ,650 65, MORGAN 260, ,345 59, MORRIS 349, ,006 94, MOTLEY 231, ,178 50, NEVIS 270, ,813 81, NEW GERMANY 218, ,701 49, NEW MARKET 190, ,140 38, NEW RICHLAND 197, ,460 29, NEW YORK MILLS 109, ,857 (10,636) ,949 NICOLLET 194, ,952 8, ,304 NORWOOD 376, ,285 (29,677) OGILVIE 140, ,830 23, OLIVIA 183, ,528 21, ONAMIA 267, ,136 67, ORR 74,045 52,854 21, ORTONVILLE 292, ,726 28, ,430 PALO 193, ,310 31, PARKERS PRAIRIE 130, ,044 (23,758) ,567 PAYNESVILLE 245, ,512 47, PENNOCK 128, ,380 (1,257) PERHAM 331, ,094 32, PIERZ 343, ,778 11, ,673 PINE ISLAND 311, ,508 56, PLATO 208, ,034 38, PRESTON 189, ,020 32, PROCTOR 226, ,657 18,

15 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $500 OR MORE, BUT LESS THAN $1000 PER RANDALL 195, ,600 50, RENVILLE 151, ,766 1, RICE 146, ,814 27, RICHMOND 220, ,572 (23,262) ,311 ROCKVILLE 153, ,311 (14,452) ,997 RUSH CITY 255, ,729 (4,989) ,370 SABIN-ELMWOOD 101,380 87,802 13, SACRED HEART 160, ,270 13, SAINT CHARLES 312, ,928 66, SAINT CLAIR 283, ,026 57, SAINT FRANCIS 295, , , SAINT MICHAEL 250, ,944 32, SAINT STEPHEN 248, ,846 (23,918) ,978 SANDSTONE 295, ,566 66, SAUK CENTRE 258, ,690 33, SCANDIA VALLEY 152,627 82,378 70, SCANLON 101,797 76,430 25, SCHROEDER 100,107 69,749 30, SEBEKA 233, ,900 39, SHERBURN 195, ,068 52, SILVER BAY 211, ,366 60, SILVER LAKE 182, ,064 (52,188) ,510 SOUTH HAVEN 137, ,310 10, SPICER 235, ,532 (2,243) ,134 SPRING GROVE 111, ,390 (15,017) ,392 SPRING VALLEY 430, , , SPRINGFIELD 255, ,832 (360) STACY-LENT 179, ,196 (1,767) ,456 STAPLES 177, ,772 (18,191) ,604 STEWART 138, ,656 (31,149) ,715 STEWARTVILLE 320, , , TACONITE 94, ,312 (13,515) ,864 TAYLORS FALLS 412, , , THOMSON TOWN 263, ,068 3, TRIMONT 206, ,088 51, TRUMAN 161, ,606 29, VERNDALE 155, ,464 31,

16 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $500 OR MORE, BUT LESS THAN $1000 PER WAITE PARK 273, ,293 69, WARROAD 109, ,317 (9,712) ,091 WATERVILLE 182, ,488 42, WATKINS 143, ,255 25, WAVERLY 132, ,736 (3,138) WELCOME 133, ,490 1, WEST CONCORD 179, ,363 57, WESTBROOK 137, ,039 10, WINNEBAGO 133, ,371 6, WINSTED 231, ,322 32, WYOMING 174, , ZUMBRO FALLS 152, ,254 31, TOTAL 39,124,852 33,582,045 5,542, ,693 LUMP SUM - $1000 OR MORE, BUT LESS THAN $1500 PER YEAR OF SERVICE ALBERT LEA TOWN 224, ,578 9, ,076 AURORA 463, ,881 69, BLOOMING PRAIRIE 257, ,372 (34,285) ,478 BLUE EARTH 453, , , BRECKENRIDGE 377, ,251 (11,711) BUFFALO 473, ,428 74, CANBY 434, , , CANNON FALLS 446, ,921 33, ,753 CARLTON 288, ,221 48, CARVER 234, ,525 (39,408) ,233 CHISHOLM 673, , , COKATO 303, ,280 (39,418) ,646 COLD SPRING 442, ,951 (308) ,416 COOK 270, ,728 10, CROOKSTON 355, ,320 24, CROSBY 389, ,308 (13,087) ,849 DEER RIVER 246, ,775 15,

17 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $1000 OR MORE, BUT LESS THAN $1500 PER DELANO 274, ,200 (128,283) ,803 EAGLE LAKE 258, ,069 (66,525) ,896 EAST BETHEL 475, , , ELY 464, ,211 73, EVELETH 178, ,024 46, FAIRFAX 406, ,488 46, FOLEY 422, ,421 87, GARRISON 285, ,264 75, GAYLORD 332, ,864 31, HAMEL 394, ,431 (97,624) ,303 HIBBING 329, ,155 50, HOYT LAKES 445, , , HUGO 377, , , IDEAL 288, ,330 26, ISANTI 466, ,732 45, LAKE ELMO 479, , , LE SUEUR 568, ,908 93, LEXINGTON 311, ,108 79, LINWOOD 257, ,296 16, ,246 LITCHFIELD 395, ,444 4, ,885 LITTLE FALLS 455, ,910 39, LONG PRAIRIE 389, ,926 33, LONSDALE 349, ,509 (65,431) ,028 LORETTO 487, , , LOWER ST. CROIX VALLEY 570, , , MAHTOMEDI 520, ,145 87, MAPLE PLAIN 620, , , MCGREGOR 208, ,930 (6,292) MONTEVIDEO 415, ,938 (2,019) ,021 MORA 313, ,382 (34,287) ,313 MORRISTOWN 485, , , MT IRON 350, ,866 9, MT LAKE 306, ,746 15, NASHWAUK 255, ,220 29, NEW LONDON 225, ,432 (17,476) ,228 NEW PRAGUE 605, , , NEW SCANDIA 272, ,974 (9,660) ,716 43

18 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $1000 OR MORE, BUT LESS THAN $1500 PER NISSWA 298, ,400 24, NORTH BRANCH 475, ,392 (64,388) ,388 OAK GROVE 353, ,585 30, OSAKIS 236, ,400 40, PELICAN RAPIDS 450, ,114 32, PEQUOT LAKES 260, ,572 24, PINE RIVER 492, ,466 16, REMER 162, ,872 1, RICE LAKE 357, ,534 50, ROCKFORD 243, ,968 24, ROGERS 358, ,932 (27,678) ,037 ROSEAU 343, ,020 68, SAINT ANTHONY 463, ,840 90, SAINT CLOUD 589, , , SAINT JAMES 389, ,018 (14,406) ,847 SAINT JOSEPH 536, ,246 16, ,022 SARTELL 238, ,656 39, SLAYTON 248, ,577 (22,674) ,089 SLEEPY EYE 563, ,484 (67,405) ,347 TRACY 327, ,860 51, VICTORIA 258, ,046 (86,805) ,062 WABASHA 247, ,986 (81,550) ,717 WACONIA 510, , , WADENA 346, ,833 62, WALKER 262, ,875 27, WATERTOWN 360, ,858 14, WHEATON 325, ,221 72, ZIMMERMAN 474, ,405 42, TOTAL 30,755,336 27,741,452 3,013, ,580 44

19 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $1500 OR MORE, BUT LESS THAN $2000 PER YEAR OF SERVICE BASS BROOK 527, ,958 22, BECKER 748, , , CAMBRIDGE 415, ,330 40, CASS LAKE 360, ,334 (666) CHISAGO CITY 448, ,920 14, COTTAGE GROVE 1,509,630 1,140, , DASSEL 446, ,772 48, DETROIT LAKES 761, , , EAST GRAND FORKS 503, ,396 84, FARMINGTON 621, ,642 10, ,401 HAM LAKE 549, ,654 85, HERMANTOWN 600, ,432 (172,799) ,795 INTERNATIONAL FALLS 549, ,591 19, JACKSON 425, ,846 43, LAKE CITY 373, ,075 (30,618) ,145 LINDSTROM 506, , , LONG LAKE 632, ,130 47, MILACA 396, , , MONTICELLO 465, ,285 (22,561) ,870 NEWPORT 659, ,157 60, NORTH MANKATO 402, ,177 50, NORTH ST. PAUL 883, , , OSSEO 368, ,571 (83,185) ,704 PARK RAPIDS 529, , , REDWOOD FALLS 599, ,361 36, SAINT BONIFACIUS 286, ,854 34, SAINT PAUL PARK 514, ,570 88, SAINT PETER 687, ,763 (49,597) ,423 TWO HARBORS 475, ,779 78, WASECA 603, ,863 88, WAYZATA 575, ,220 (33,824) ,203 WINDOM 543, , , TOTAL 17,971,214 16,149,168 1,822, ,099 45

20 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $2000 OR MORE, BUT LESS THAN $2500 PER YEAR OF SERVICE CENTENNIAL 999, , , FERGUS FALLS 1,094, ,521 97, INVER GROVE HEIGHTS 1,642,081 1,227, , LITTLE CANADA 1,023, , , OWATONNA 1,003,974 1,085,973 (81,999) ,284 PRINCETON 757, ,265 98, PRIOR LAKE 857, , , ROSEMOUNT 655, , , SAUK RAPIDS 752, ,864 65, THIEF RIVER FALLS 573, , , VADNAIS HEIGHTS 610, ,940 (60,089) ,440 WILLMAR 1,158, , , TOTAL 11,129,494 9,440,920 1,688, ,724 LUMP SUM - $2500 OR MORE, BUT LESS THAN $3000 PER YEAR OF SERVICE BEMIDJI PIONEER 1,319,685 1,082, , ELK RIVER 1,192,103 1,088, , FOREST LAKE 843, ,160 99, MAPLEWOOD 3,242,033 3,305,718 (63,685) ,654 OAKDALE 770, ,534 6, ,547 SHAKOPEE 1,171,288 1,153,414 17, TOTAL 8,539,068 8,138, , ,201 LUMP SUM - $3000 OR MORE, BUT LESS THAN $3500 PER YEAR OF SERVICE BAYPORT 1,262, , , EXCELSIOR 1,654,208 1,339, , HASTINGS 1,721,209 1,390, ,

21 Surplus/(Deficit) and Unfunded Liability LUMP SUM - $3000 OR MORE, BUT LESS THAN $3500 PER HOPKINS 1,744,232 1,199, , MARSHALL 1,076, , , STILLWATER 1,655,827 1,533, , WOODBURY 2,416,594 1,729, , TOTAL 11,531,001 8,910,138 2,620, LUMP SUM - $3500 OR MORE PER YEAR OF SERVICE ALEXANDRIA 1,146,538 1,298,465 (151,927) ,365 BRAINERD 2,087,674 1,760, , GOLDEN VALLEY 2,935,948 1,905,673 1,030, GRAND RAPIDS 1,235,786 1,177,980 57, LAKEVILLE 2,532,050 2,405, , ,658 NORTHFIELD 1,561,905 1,402, , TOTAL 11,499,901 9,950,558 1,549, ,023 TOTAL FOR LUMP SUMS 153,037, ,642,738 22,395, ,736 MONTHLY SERVICE CHASKA 2,060,802 2,584,606 (523,804) ,146 COLUMBIA HEIGHTS 835, , HUTCHINSON 984,804 1,065,141 (80,337) ,632 MOUND 2,478,000 2,666,028 (188,028) ,620 PINE CITY 491, ,998 64, SPRING LAKE PARK 4,985,077 4,900,033 85, ,499 WHITE BEAR LAKE 3,926,530 3,723, , WORTHINGTON 840, ,046 (43,750) ,827 TOTAL MONTHLY 16,602,144 17,085,291 (483,147) ,823 47

22 Surplus/(Deficit) and Unfunded Liability MONTHLY/LUMP SUM COMBINATION APPLE VALLEY 2,423,763 3,056,828 (633,065) ,888 BENSON 305, ,325 (34,954) ,165 BROOKLYN CENTER 2,966,187 2,627, , CHANHASSEN 1,057,098 1,188,767 (131,669) ,085 EDEN PRAIRIE 6,705,177 6,267, , ,699 FAIRMONT 2,006,916 1,838, , ,256 GLENCOE 546, ,924 (219,041) ,979 LAKE JOHANNA 3,411,413 3,219, , ,952 MINNETONKA 6,802,916 5,087,039 1,715, NEW BRIGHTON 2,142,534 2,177,631 (35,097) ,230 NEW ULM 1,616,994 1,594,674 22, ,647 PIPESTONE 412, ,329 (111,795) ,242 PLYMOUTH 2,796,626 2,507, , ROBBINSDALE 1,049, , , ROSEVILLE 5,113,397 5,854,255 (740,858) ,584 SAVAGE 1,494,133 1,665,139 (171,006) ,545 TOTAL MONTHLY/LUMP SUM COMBINATION 40,851,421 39,644,188 1,207, ,272 GRAND TOTAL FOR DEFINED CONTRIBUTION, LUMP SUM, MONTHLY SERVICE, AND MONTHLY/LS COMBINATION 248,881, ,762,266 23,119, ,074,831 Footnote [1] : Unfunded Liability The amount necessary to amortize the unfunded liability should be at least 10% of the current deficit. There are a number of instances where the amount in this column is less than 10% of the current deficit. In these instances, the actual deficit is understated due to actual assets being less than projected assets on the schedule that is used to calculate the deficit amortization. The schedules are completed in August, which can result in overstatement of the projected assets, which in turn can result in an understatement of the deficit. This substandard amortization will be corrected in future years, however, failure to meet projected asset levels every year will exacerbate efforts to eliminate all deficits. 48