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CITY OF MOUNDS VIEW
<br /> PERA—Public Employees Police and Fire Fund
<br /> Schedule of City's and Nonemployer Proportionate Share of Net Pension Liability
<br /> Year Ended December 31,2025
<br /> Proportionate
<br /> Share of the
<br /> City's Net Pension
<br /> Proportionate Liability and City's
<br /> Share of the the City's Proportionate Plan Fiduciary
<br /> State of Share of the Share of the Net Position
<br /> City's City's Minnesota's State of Net Pension as a
<br /> PERA Fiscal Proportion Proportionate Proportionate Minnesota's Liability as a Percentage
<br /> Year-End Date of the Net Share of the Share of the Share of the City's Percentage of of the Total
<br /> City Fiscal (Measurement Pension Net Pension Net Pension Net Pension Covered Covered Pension
<br /> Year-End Date Date) Liability Liability Liability Liability Payroll Payroll Liability
<br /> 12/31/2016 06/30/2016 0.1590% $ 6,380,947 $ — $ 6,380,947 $ 1,533,300 416.16% 63.9%
<br /> 12/31/2017 06/30/2017 0.1510% $ 2,038,680 $ — $ 2,038,680 $ 1,545,377 131.92% 85.4%
<br /> 12/31/2018 06/30/2018 0.1565% $ 1,668,130 $ — $ 1,668,130 $ 1,694,461 98.45% 88.8%
<br /> 12/31/2019 06/30/2019 0.1727% $ 1,838,567 $ — $ 1,838,567 $ 1,819,880 101.03% 89.3%
<br /> 12/31/2020 06/30/2020 0.1693% $ 2,231,556 $ 52,575 $ 2,284,131 $ 1,911,207 116.76% 87.2%
<br /> 12/31/2021 06/30/2021 0.1731% $ 1,336,148 $ 60,075 $ 1,396,223 $ 2,046,371 65.29% 93.7%
<br /> 12/31/2022 06/30/2022 0.1846% $ 8,033,063 $ 350,994 $ 8,384,057 $ 2,226,856 360.74% 70.5%
<br /> 12/31/2023 06/30/2023 0.1606% $ 2,773,354 $ 111,733 $ 2,885,087 $ 2,125,096 130.50% 86.5%
<br /> 12/31/2024 06/30/2024 0.1543% $ 2,029,869 $ 77,378 $ 2,107,247 $ 2,136,530 95.01% 90.2%
<br /> 12/31/2025 06/30/2025 0.1517% $ 1,777,089 $ 61,603 $ 1,838,692 $ 2,301,888 77.20% 91.8%
<br /> PERA—Public Employees Police and Fire Fund
<br /> Schedule of City Contributions
<br /> Year Ended December 31,2025
<br /> Contributions Contributions
<br /> in Relation to as a
<br /> Statutorily the Statutorily Contribution Percentage
<br /> City Fiscal Required Required Deficiency Covered of Covered
<br /> Year-End Date Contributions Contributions (Excess) Payroll Payroll
<br /> 12/31/2016 $ 246,897 $ 246,897 $ — $ 1,524,057 16.20%
<br /> 12/31/2017 $ 258,079 $ 258,079 $ — $ 1,593,084 16.20%
<br /> 12/31/2018 $ 279,204 $ 279,204 $ — $ 1,723,481 16.20%
<br /> 12/31/2019 $ 322,054 $ 322,054 $ — $ 1,900,022 16.95%
<br /> 12/31/2020 $ 358,581 $ 358,581 $ — $ 2,025,880 17.70%
<br /> 12/31/2021 $ 375,790 $ 375,790 $ — $ 2,123,108 17.70%
<br /> 12/31/2022 $ 381,542 $ 381,542 $ — $ 2,155,605 17.70%
<br /> 12/31/2023 $ 369,861 $ 369,861 $ — $ 2,089,607 17.70%
<br /> 12/31/2024 $ 402,743 $ 402,743 $ — $ 2,275,386 17.70%
<br /> 12/31/2025 $ 406,384 $ 406,384 $ — $ 2,295,956 17.70%
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