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VILLAGE OF GOWANDA, NEW YORK Schedule of the Village's Contributions - Employees’ Retirement System Last Two Years * Year Ended December 31, 2025 2024 Contractually required contributions $ 100,972 85,037 Contributions in relation to the (100,97 2} (85,037) contractually required contribution Contribution deficiency (excess) - - Village's covered-employee payrall S 784,590 768,251 Contributions as a percentage of covered-employee payroll 12.9% 11.1% * Information prior to the year ended May 31, 2024 is not readily available. The accompanying independent auditors’ report should be read in conjunction with these statements. 35