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REQUIRED SUPPLEMENTARY INFORMATION <br />Other Post -Employment Benefits Plan <br />Schedule of Funding Progress <br />Unfunded Unfunded <br />Actuarial Actuarial Actuarial Actuarial Liability as a <br />Valuation Accrued Value of Accrued Funded Covered Percentage of <br />Date Liability Plan Assets Liability Ratio Payroll Payroll <br />January 1, 2009 $ 553,972 $ <br />January 1, 2012 $ 539,281 $ <br />- $ 553,972 0.00% $ 6,067,829 <br />- $ 539,281 0.00% $ 4,555,326 <br />* The January 1, 2009 actuary study required in the year of implementation. <br />9.13% <br />11.84% <br />