City of Oakwood, Ohio
Required Supplementary Information
Schedule of the City's Proportionate Share
of the Net Pension Liability
Ohio Public Employees Retirement System
Last Ten Fiscal Years
| Metric | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| City's Proportion of the Net Pension Liability | 0.02969000% | 0.02847500% | 0.02946500% | 0.02960000% | 0.02868600% | 0.02875600% | 0.02918400% | 0.02907500% | 0.02955900% | 0.02981000% |
| City's Proportionate Share of the Net Pension Liability | $7,772,964 | $8,411,527 | $2,563,574 | $4,383,116 | $5,669,982 | $7,875,685 | $4,328,740 | $6,602,438 | $5,119,991 | $3,595,419 |
| City's Covered Payroll | $4,886,957 | $4,413,929 | $4,276,236 | $4,168,979 | $4,036,029 | $3,884,000 | $3,856,408 | $3,758,758 | $3,891,075 | $3,666,814 |
| City's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll | 159.06% | 190.57% | 59.95% | 105.14% | 140.48% | 202.77% | 112.25% | 175.65% | 131.58% | 98.05% |
| Plan Fiduciary Net Position as a Percentage of the Total Pension Liability | 79.01% | 75.74% | 92.62% | 86.88% | 82.17% | 74.70% | 84.66% | 77.25% | 81.08% | 86.45% |
Note ‐ Amounts presented as of the City's measurement date which is the prior fiscal year end.
See accompanying notes to the required supplementary information.