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#16 - Statewide Volunteer Firefighter Pension Increase
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#16 - Statewide Volunteer Firefighter Pension Increase
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8/4/2025 4:31:47 PM
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<br /> <br />City of Lake Elmo Volunteer Fire Department 2 <br /> <br />Valuation Results <br />Financial Requirement for Following Calendar Year <br /> <br /> 2024 2023* <br />1. Determination of Surplus / (Deficit) <br />a. Projected Assets $ 1,542,698 $ N/A <br />b. Accrued Liability 1,046,711 N/A <br />2. Surplus / (Deficit) <br /> [1a-1b] $ 495,987 $ N/A <br />3. Financial Requirement Charges <br />a. Increase/(Decrease) in liability $ 139,530 $ N/A <br />b. Administrative Fees 1,980 N/A <br />c. One-Tenth of Deficit / (Surplus)^ 0 N/A <br />d. Net Financial Requirement Charge <br />[3a+3b+3c, not less than zero] <br /> <br />$ 141,510 <br /> <br />$ N/A <br />4. Financial Requirement Credits <br />a. Fire State Aid Current Year x 1.035 $ (106,671) $ N/A <br />b. Supplemental State Aid Current Year (18,034) N/A <br />c. 6% interest on Projected Present Assets (92,562) N/A <br />d. Net Financial Requirement Credit <br />[4a+4b+4c] <br /> <br />$ (217,267) <br /> <br />$ N/A <br />5. Required Contribution <br />[3d+4d, not less than zero] <br /> <br />$ 0 <br /> <br />$ N/A <br />6. Contribution Due Date 12/31/2025 12/31/2024 <br /> <br />Benefit Level Analysis <br /> <br /> 2024 2023* <br />1. Current Benefit Level $ 7,000 $ N/A <br />2. Financial Requirement Charges 141,510 N/A <br />3. Fire State Aid (including supplemental aid) 124,705 N/A <br />4. Fire State Aid Use Ratio 113% N/A <br /> <br />* 2023 results calculated and provided by PERA. <br />^ Zero if the plan has had a surplus for only one year. <br /> <br />Your organization uses all of the available Fire State Aid towards its financial requirement. <br /> <br />
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