(a) On or before September 30th of each year, the administrator shall provide to each sponsor a report which shall include, but not be limited to, the following information for the sponsor for the preceding calendar year:

1. (1) the total value of program assets as of January 1st;
2. (2) the total amount contributed to the program by the sponsor;
3. (3) the total amount of trustee expenses charged against program assets;
4. (4) the total amount of administrative expenses charged against program assets;
5. (5) the total amount of interest and investment earnings credited to program assets;
6. (6) the total amount of investment losses charged to program assets;
7. (7) the total amount of distributions;
8. (8) the total amount of forfeitures;
9. (9) the total value of program assets as of December 31st;
10. (10) the actuarially determined normal cost and prior service cost for the preceding calendar year;
11. (11) the names of persons paid service awards during the preceding calendar year as well as the amount paid to each person during such year;
12. (12) the names and earned service credit of all persons who were participants in the program, including those in pay status or pending pay status, as of December 31st of such preceding calendar year along with a statement setting forth each person's status in the program as of such date;
13. (13) the names of those active volunteer firefighters who were not participants as of December 31st of such preceding calendar year; and
14. (14) the projected annual program costs for each year within the five calendar year period next following the current calendar year.

(b) On or before September 30th of each year, the administrator shall provide to each volunteer fire company or volunteer fire department, and immediately thereafter each volunteer fire company or volunteer fire department shall provide to each participant who is a member of the volunteer fire company or volunteer fire department, a confidential statement for the preceding calendar year which shall include, but shall not be limited to, the following information for the participant:

1. (1) name;
2. (2) address;
3. (3) social security number;
4. (4) date of birth;
5. (5) number of years of volunteer firefighter service credited as of December 31st;
6. (6) the amount of any death or disability benefit payable as of December 31st to the participant or the participant's beneficiary;
7. (7) whether the participant had a nonforfeitable right to a service award as of December 31st;
8. (8) a statement as to the number of years of volunteer firefighter service required for the participant to acquire a nonforfeitable right to a service award;
9. (9) name(s) of the beneficiaries designated by the participant;
10. (10) a description of the sponsor report;
11. (11) the name and address of the person to whom the sponsor report was mailed from whom the participant may obtain a copy of such report;
12. (12) the name of the person in the volunteer fire company or volunteer fire department who submitted information about the participant to the administrator; and
13. (13) the procedure for correcting information shown on the statement.