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Form SC-15 Pequot Lakes Fire Relief Association Page 4 <br /> Calculation of Normal Cost <br /> 2015 2016 <br /> Total Active Member Liabilities 1,152,900 1,250,760 <br /> Total Deferred Member Liabilities 40,424 40,424 <br /> Total Unpaid Installments 0 0 <br /> Grand Total Special Fund Liability A. 1,193,324 B. 1,291,184 <br /> Normal Cost (Cell B minus Cell A) C. 97,860 <br /> Projection of Net Assets for Year Ending December 31,2015 <br /> Special Fund Assets at December 31,2014 (RF-14 ending assets) 1 1,392,053 <br /> Projected Income for 2015 <br /> Fire State Aid (2014 fire state aid of$36,548 may be increased by up to 3.5%) D. 36,548 <br /> Supplemental State Aid (actual 2014 supplemental state aid) E. 8,842 <br /> Municipal/Independent Fire Dept.Contributions F. 46,000 <br /> Interest/Dividends G. 60,000 <br /> Appreciation/(Depreciation) H. <br /> Member Dues I. <br /> Other Revenues J. <br /> Total Projected Income for 2015 (Add Lines D through J) 2 151,390 <br /> Projected Expenses for 2015 <br /> Service Pensions K. <br /> Member Names: <br /> Other Benefits L. <br /> Administrative Expenses M. 5,700 <br /> Total Projected Expenses for 2015 (Add Lines J through M) 3 5,700 <br /> Projected Net Assets at December 31,2015 (Add Lines I and 2,subtract Line 3) 4 1,537,743 <br /> Projection of Surplus or(Deficit)as of December 31,2015 <br /> Projected Assets (Line 4) 5 1,537,743 <br /> 2015 Accrued Liability (Page 4,cell A) 6 1,193,324 <br /> Surplus or(Deficit) (Line 5 minus Line 6) 7 344,419 <br />