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<br /> 107
<br />For Fiscal
<br />Year Ended
<br />June 30,
<br />City's
<br />Proportion of
<br />the Net Pension
<br />Liability (Asset)
<br />City's
<br />Proportionate
<br />Share of the
<br />Net 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 and
<br />the State's
<br />Proportionate
<br />Share of the
<br />Net Pension
<br />Liability
<br />Associated with
<br />the City
<br />City's Covered-
<br />Employee
<br />Payroll
<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 />2015 0.3040%3,454,151$ -$ 3,454,151$ 2,788,952$ 123.85%86.61%
<br />2016 0.3060%12,280,312 53,870 12,334,182 2,952,673 415.90%63.88%
<br />2017 0.3140%4,239,374 43,337 4,282,711 3,211,726 132.00%85.43%
<br />2018 0.3045%3,245,656 - 3,245,656 3,220,233 100.79%88.84%
<br />2019 0.3175%3,380,110 - 3,380,110 3,352,444 100.83%89.26%
<br />2020 0.2998%3,951,685 93,106 4,044,791 3,390,212 116.56%87.19%
<br />2021 0.3115%2,404,450 108,129 2,512,579 3,682,040 65.30%93.66%
<br />2022 0.3277%14,260,210 622,936 14,883,146 3,981,040 358.20%70.53%
<br />2023 0.3180%5,491,447 221,260 5,712,707 4,176,503 131.48%86.47%
<br />2024 0.3183%4,187,814 159,638 4,347,452 4,407,870 95.01%90.17%
<br />City of Elk River
<br />of Net Pension Liability - Public Employees Police and Fire Retirement Fund
<br />Last Ten Years
<br />Schedule of City's Proportionate Share
<br />Page 297 of 637
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