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                                                                                                         City of Muskegon
                                                                                                        Pension Trust Funds

                                                                 COMBINING STATEMENT OF CHANGES IN PLAN NET ASSETS


                                                                                                 Year Ended December 31, 2003



                                         General Employees Retirement System                                                        Policemen and Firemen Retirement System
                                                                                                                                                                                                                           Retiree                  Combined
                                        Pension                            Healthcare                         Total                 Pension                     Healthcare                       Total                    Healthcare                        Total

Additions
   Contributions
      Member                       $         334,624
                                                                      $                   -        $        334,624
                                                                                                                               $        415,708
                                                                                                                                                           $                    -      $        415,708
                                                                                                                                                                                                                    $                   -       $            750,332
                                                                                                                                                                                                                                                                    
      City                                    121,413
                                                                                           -                 121,413
                                                                                                                                         435,686
                                                                                                                                                                                 -               435,686
                                                                                                                                                                                                                             887,102
                                                                                                                                                                                                                                                           1,444,201
                                                                                                                                                                                                                                                               
   Total contributions                        456,037
                                                                                           -                 456,037
                                                                                                                                         851,394
                                                                                                                                                                                 -               851,394
                                                                                                                                                                                                                             887,102
                                                                                                                                                                                                                                                           2,194,533
                                                                                                                                                                                                                                                               
   Net investment income                                                                                                                                                                
      Interest and dividends                    24,171
                                                                                          -                    24,171
                                                                                                                                           26,648
                                                                                                                                                                                 -                 26,648
                                                                                                                                                                                                                               24,606
                                                                                                                                                                                                                                                                75,425
                                                                                                                                                                                                                                                                         
      Net increase in fair
        value of investments               5,042,626
                                                                              363,833
                                                                                                          5,406,459
                                                                                                                                      7,179,989
                                                                                                                                                                     220,631
                                                                                                                                                                                              7,400,620
                                                                                                                                                                                                                             531,471
                                                                                                                                                                                                                                                         13,338,550
                                                                                                                                                                                                                                                          
Total additions                            5,522,834
                                                                               363,833
                                                                                                          5,886,667
                                                                                                                                      8,058,031
                                                                                                                                                                     220,631
                                                                                                                                                                                              8,278,662
                                                                                                                                                                                                                            1,443,179                    15,608,508
                                                                                                                                                                                                                                                          

Deductions
   Benefit payments                        1,430,097
                                                                                          -               1,430,097
                                                                                                                                      2,989,038
                                                                                                                                                                                 -            2,989,038
                                                                                                                                                                                                                                         -                 4,419,135
                                                                                                                                                                                                                                                               
   Refunds of contributions                   109,143
                                                                                          -                  109,143
                                                                                                                                         215,025
                                                                                                                                                                                 -               215,025
                                                                                                                                                                                                                                         -                    324,168
                                                                                                                                                                                                                                                                    
   Administrative expenses                    112,506
                                                                                          -                  112,506
                                                                                                                                         150,049
                                                                                                                                                                                 -               150,049
                                                                                                                                                                                                                                 1,690
                                                                                                                                                                                                                                                              264,245
                                                                                                                                                                                                                                                                    
   Transfers out                                         -                    289,603
                                                                                                             289,603
                                                                                                                                                     -               890,335
                                                                                                                                                                                                 890,335
                                                                                                                                                                                                                                         -                 1,179,938
                                                                                                                                                                                                                                                               
Total deductions                           1,651,746
                                                                              289,603
                                                                                                          1,941,349
                                                                                                                                      3,354,112
                                                                                                                                                                     890,335
                                                                                                                                                                                              4,244,447
                                                                                                                                                                                                                                 1,690
                                                                                                                                                                                                                                                           6,187,486
                                                                                                                                                                                                                                                               

Intrafund transfers in (out)                 (228,699)
                                                                              228,699
                                                                                                                         -                    (150,246)
                                                                                                                                                                     150,246
                                                                                                                                                                                                             -                           -                                - 
                                                                                                                                                                                                                      
     Change in net assets                  3,642,389
                                                                              302,929
                                                                                                          3,945,318
                                                                                                                                      4,553,673
                                                                                                                                                                    (519,458)
                                                                                                                                                                                              4,034,215
                                                                                                                                                                                                                          1,441,489
                                                                                                                                                                                                                                                           9,421,022
                                                                                                                                                                                                                                                               

Net assets at beginning of year          26,889,919
                                                                           3,289,136
                                                                                                        30,179,055
                                                                                                                                    38,424,641
                                                                                                                                                                  2,653,770
                                                                                                                                                                                            41,078,411
                                                                                                                                                                                                                          2,121,189
                                                                                                                                                                                                                                                         73,378,655
                                                                                                                                                                                                                                                          

Net assets at end of year          $    30,532,308                    $    3,592,065               $   34,124,373              $   42,978,314              $     2,134,312             $   45,112,626               $    3,562,678                       82,799,677
                                                                                                                                                                                                                                                $