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CITY OF MOUNDS VIEW
<br /> PERA—General Employees Retirement 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 0.0320% $ 2,598,241 $ 33,915 $ 2,632,156 $ 1,985,281 130.88% 68.9%
<br /> 12/31/2017 06/30/2017 0.0302% $ 1,927,948 $ 24,234 $ 1,952,182 $ 1,944,862 99.13% 75.9%
<br /> 12/31/2018 06/30/2018 0.0267% $ 1,481,207 $ 48,629 $ 1,529,836 $ 1,794,854 82.53% 79.5%
<br /> 12/31/2019 06/30/2019 0.0289% $ 1,597,817 $ 49,665 $ 1,647,482 $ 2,045,469 78.11% 80.2%
<br /> 12/31/2020 06/30/2020 0.0279% $ 1,672,732 $ 51,652 $ 1,724,384 $ 1,989,399 84.08% 79.1%
<br /> 12/31/2021 06/30/2021 0.0307% $ 1,311,028 $ 40,115 $ 1,351,143 $ 2,208,105 59.37% 87.0%
<br /> 12/31/2022 06/30/2022 0.0348% $ 2,756,171 $ 80,757 $ 2,836,928 $ 2,605,367 105.79% 76.7%
<br /> 12/31/2023 06/30/2023 0.0334% $ 1,867,690 $ 51,455 $ 1,919,145 $ 2,653,639 70.38% 83.1%
<br /> 12/31/2024 06/30/2024 0.0337% $ 1,245,596 $ 32,209 $ 1,277,805 $ 2,851,605 43.68% 89.1%
<br /> 12/31/2025 06/30/2025 0.0336% $ 1,113,035 $ 26,850 $ 1,139,885 $ 3,041,742 36.59% 90.8%
<br /> PERA—General Employees Retirement 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 $ 147,699 $ 147,699 $ — $ 1,969,324 7.50%
<br /> 12/31/2017 $ 139,833 $ 139,833 $ — $ 1,864,442 7.50%
<br /> 12/31/2018 $ 142,769 $ 142,769 $ — $ 1,903,591 7.50%
<br /> 12/31/2019 $ 152,838 $ 152,838 $ — $ 2,037,843 7.50%
<br /> 12/31/2020 $ 160,346 $ 160,346 $ — $ 2,137,943 7.50%
<br /> 12/31/2021 $ 179,261 $ 179,261 $ — $ 2,390,141 7.50%
<br /> 12/31/2022 $ 194,901 $ 194,901 $ — $ 2,598,681 7.50%
<br /> 12/31/2023 $ 205,124 $ 205,124 $ — $ 2,734,980 7.50%
<br /> 12/31/2024 $ 219,028 $ 219,028 $ — $ 2,920,375 7.50%
<br /> 12/31/2025 $ 242,732 $ 242,732 $ — $ 3,236,255 7.50%
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