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City of Elk River
<br />Schedule of City's Proportionate Share
<br />of Net Pension Liability - Public Employees Police and Fire Retirement Fund
<br />Last Ten Years
<br />City's
<br />Proportionate
<br />Share of the Net
<br />Pension
<br />State's
<br />Liability and the
<br />City's
<br />Proportionate
<br />State's
<br />Proportionate
<br />Share (Amount)
<br />Proportionate
<br />Share of the Net
<br />Plan Fiduciary
<br />City's
<br />of the Net
<br />Share of the Net
<br />Pension
<br />Net Position as
<br />City's
<br />Proportionate
<br />Pension
<br />Pension
<br />Liability (Asset)
<br />a Percentage of
<br />For Fiscal
<br />Proportion of
<br />Share of the Net
<br />Liability
<br />Liablility
<br />as a Percentage
<br />the Total
<br />Year Ended
<br />the Net Pension
<br />Pension
<br />Associated with
<br />Associated with
<br />City's Covered
<br />of its Covered
<br />Pension
<br />June 30,
<br />Liability (Asset)
<br />Liability (Asset)
<br />the City
<br />the City
<br />Payroll
<br />Payroll
<br />Liability
<br />2014
<br />0.2990%
<br />$ 3,229,323
<br />$
<br />$ 3,229,323
<br />$ 2,440,932
<br />132.30%
<br />86.61%
<br />2015
<br />0.3040%
<br />3,454,151
<br />3,454,151
<br />2,788,952
<br />123.85%
<br />86.61%
<br />2016
<br />0.3060%
<br />12,280,312
<br />53,870
<br />12,334,182
<br />2,952,673
<br />415.90%
<br />63.88%
<br />2017
<br />0.3140%
<br />4,239,374
<br />43,337
<br />4,282,711
<br />3,211,726
<br />132.00%
<br />85.43%
<br />2018
<br />0.3045%
<br />3,245,656
<br />-
<br />3,245,656
<br />3,220,233
<br />100.79%
<br />88.84%
<br />2019
<br />0.3175%
<br />3,380,110
<br />-
<br />3,380,110
<br />3,352,444
<br />100.83%
<br />89.26%
<br />2020
<br />0.2998%
<br />3,951,685
<br />93,106
<br />4,044,791
<br />3,390,212
<br />116.56%
<br />87.19%
<br />2021
<br />0.3115%
<br />2,404,450
<br />108,129
<br />2,512,579
<br />3,682,040
<br />65.30%
<br />93.66%
<br />Note: Schedule is intended to show ten year trend. Additional years will be reported as they become available.
<br />See notes to required supplementary information. 106
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