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106
<br />Primary Government
<br />City's Covered-
<br />Employee
<br />Payroll
<br />2015 0.1438%7,452,462$ -$ 7,452,462$ 8,712,032$ 85.54%78.19%
<br />2016 0.1435%11,651,488 152,173 11,803,661 8,902,000 130.89%68.91%
<br />2017 0.1515%9,611,075 120,624 9,731,699 9,695,118 99.13%75.90%
<br />2018 0.1444%8,060,648 261,004 8,321,652 9,702,980 83.07%79.53%
<br />2019 0.1443%7,977,792 247,930 8,225,722 10,216,960 78.08%80.23%
<br />2020 0.1503%9,013,814 277,843 9,291,657 10,715,865 84.12%79.06%
<br />2021 0.1548%6,610,551 201,689 6,812,240 11,138,929 59.35%87.00%
<br />2022 0.1606%12,716,785 372,972 13,089,757 12,032,776 105.68%76.67%
<br />2023 0.1599%9,033,562 249,055 9,282,616 12,846,330 70.32%83.10%
<br />2024 0.1573%5,817,021 150,416 5,967,437 13,317,156 43.68%89.08%
<br />Component Unit - Housing and Redevelopment Authority
<br />HRA's Covered-
<br />Employee
<br />Payroll
<br />2015 0.0009%46,951$ -$ 46,951$ 54,886$ 85.54%78.19%
<br />2016 0.0009%73,404 959 74,363 59,083 124.24%68.91%
<br />2017 0.0010%60,586 1,170 61,756 61,433 98.62%75.90%
<br />2018 0.0009%51,835 1,698 53,533 62,892 82.42%79.53%
<br />2019 0.0010%55,520 1,725 57,245 66,193 83.88%80.23%
<br />2020 0.0009%51,316 1,582 52,898 61,042 84.07%79.06%
<br />2021 0.0006%25,725 785 26,510 43,351 59.34%87.00%
<br />2022 0.0008%66,148 1,940 68,088 62,584 105.70%76.67%
<br />2023 0.0010%53,256 1,468 54,725 75,724 70.33%83.10%
<br />2024 0.0010%36,554 945 37,499 83,684 43.68%89.08%
<br />HRA's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability (Asset)
<br />as a Percentage
<br />of its Covered-
<br />Employee
<br />Payroll
<br />Plan Fiduciary
<br />Net Position as
<br />a Percentage of
<br />the Total
<br />Pension
<br />Liability
<br />City of Elk River
<br />Schedule of City's Proportionate Share
<br />of Net Pension Liability - General Employees Retirement Fund
<br />Last Ten Years
<br />City's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability and
<br />the State's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability
<br />Associated with
<br />the City
<br />For Fiscal
<br />Year Ended
<br />June 30,
<br />City's
<br />Proportionate
<br />Share
<br />(Percentage) of
<br />the Net Pension
<br />Liability (Asset)
<br />City's
<br />Proportionate
<br />Share (Amount)
<br />of the Net
<br />Pension
<br />Liability (Asset)
<br />State's
<br />Proportionate
<br />Share (Amount)
<br />of the Net
<br />Pension
<br />Liability
<br />Associated with
<br />the City
<br />City's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability (Asset)
<br />as a Percentage
<br />of its Covered-
<br />Employee
<br />Payroll
<br />Plan Fiduciary
<br />Net Position as
<br />a Percentage of
<br />the Total
<br />Pension
<br />Liability
<br />HRA's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability and
<br />the State's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability
<br />Associated with
<br />the HRA
<br />For Fiscal
<br />Year Ended
<br />June 30,
<br />HRA's
<br />Proportionate
<br />Share
<br />(Percentage) of
<br />the Net Pension
<br />Liability (Asset)
<br />HRA's
<br />Proportionate
<br />Share (Amount)
<br />of the Net
<br />Pension
<br />Liability (Asset)
<br />State's
<br />Proportionate
<br />Share (Amount)
<br />of the Net
<br />Pension
<br />Liability
<br />Associated with
<br />the HRA
<br />Page 296 of 637
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