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Ir. Dennis Koehntopp
<br />February 2$, 2003
<br />Page 3
<br />GASB STATEMENT loo. 25 DISCLOSURE
<br />Roseville Firefighters' Relief Association is required to follow GASB Statement No. 25 for pension disclosure
<br />purposes. Statement No. 25 requires disclosure of supplementary information in the form of two schedules, the
<br />Schedule of Funding Progress, and the Schedule of Contributions ftrn the Employer and Other Contributing
<br />g
<br />GASB No. 25 Schedule of Fundin Pro r
<br />GASB No. 25 Schedule, of Employer Contrihu" from the Emplover and Other Contributine Entity
<br />Actuarial
<br />Entry Age Normal
<br />Unfunded
<br />Year
<br />Required
<br />U AA L as ,i,
<br />Actuarial
<br />Value of
<br />Actuarial Accrued
<br />Actuarial Accrued
<br />Funded
<br />Covered
<br />Percentage of
<br />Valuation
<br />Asset;
<br />Liability (AAL)
<br />Liability (TIAAV
<br />Rath
<br />Payroll Covered Pay. oll
<br />Date
<br />239P860
<br />b)
<br />b - a
<br />December 31, 1994**
<br />,c
<br />b -afc
<br />January 1, 1991
<br />S 211542,697
<br />S 311096,565
<br />S 553,868
<br />82.1 %
<br />NIA*
<br />NIA*
<br />.January 1, 1 993
<br />2,730,257
<br />3.918,160
<br />1,187,803
<br />69.7
<br />ILIA*
<br />N /A*
<br />January L 1996
<br />3,781,566
<br />4.76411709
<br />983,143
<br />79.4
<br />N /A*
<br />N /A*
<br />January 1. 1998
<br />5,1 l 3,397
<br />5,854,255
<br />740,858
<br />87.3
<br />N /A*
<br />NIA*
<br />Jan uanr 1, 1999
<br />5.956.146
<br />6,029,019 * **
<br />72,873
<br />98.8
<br />N/A*
<br />N;A*
<br />January 1. 2000
<br />6,741,180
<br />6.200,077
<br />(541,103)
<br />1 08.7
<br />NIA*
<br />N fA *
<br />.January 1, 2001
<br />6.263,506
<br />6,787,519 * **
<br />524191
<br />92.3
<br />N /A*
<br />NIA*
<br />Januan, 1, fit}
<br />5.743, 65
<br />71372 ,974
<br />1,629,324
<br />77.9
<br />N /A*
<br />NIA*
<br />January 1. 3003
<br />5,127,888
<br />7489.194 * **
<br />21361,306
<br />68.5
<br />N/A*
<br />N!A*
<br />GASB No. 25 Schedule, of Employer Contrihu" from the Emplover and Other Contributine Entity
<br />Benefits not related to pay.
<br />* Annual required contribution estimated
<br />* * * Estimated
<br />171281
<br />Annual
<br />Year
<br />Required
<br />Employer
<br />Percentage
<br />Ended
<br />Contribution
<br />u�bution
<br />Contributed
<br />December 31 t 1991
<br />$ 1471057 S
<br />11 9,392
<br />81.2%
<br />December 31, 1992
<br />172,677
<br />1163 97
<br />67.4
<br />December 31, 1993
<br />239P860
<br />213,463
<br />89.0
<br />December 31, 1994**
<br />327V928
<br />26 8, 724
<br />81.9
<br />December 31, 1995 * *
<br />333; 051
<br />339,117
<br />101.8
<br />December 31, 1996
<br />268,911
<br />3369162
<br />125.0
<br />December 31, 1997**
<br />2251286
<br />260,447
<br />115.6
<br />December 317 1998
<br />245,31 2
<br />290,816
<br />118.5
<br />December 31, 1999 **
<br />185,775
<br />252,393
<br />135.9
<br />December 31, 2000
<br />921349
<br />2329626
<br />251.9
<br />December 31, 2001 * *
<br />196,116
<br />2327220
<br />118.4
<br />December 31, 2002
<br />3301341
<br />330,341
<br />100.0
<br />December 31, 2003 * *
<br />462,392
<br />Benefits not related to pay.
<br />* Annual required contribution estimated
<br />* * * Estimated
<br />171281
<br />
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