City of Oakwood, Ohio
Required Supplementary Information
Schedule of the City's Proportionate Share
of the Net Pension Liability
Ohio Police & Fire Pension Fund
Last Ten Fiscal Years
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| 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | |
|---|---|---|---|---|---|---|---|---|---|---|
|
City's Proportion of the Net Pension Liability |
0.11931720% | 0.11935660% | 0.12109110% | 0.12379400% | 0.12394430% | 0.12217100% | 0.12194300% | 0.11801200% | 0.12466400% | 0.12619400% |
|
City's Proportionate Share of the Net Pension Liability |
$11,527,688 | $11,337,720 | $7,565,071 | $8,439,148 | $8,349,550 | $9,972,383 | $7,484,193 | $7,474,762 | $8,019,723 | $6,537,381 |
| City's Covered Payroll | $3,665,737 | $3,591,058 | $3,433,516 | $3,357,100 | $3,237,600 | $3,073,479 | $2,943,342 | $2,822,505 | $2,799,400 | $2,779,544 |
|
City's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll |
314.47% | 315.72% | 220.33% | 251.38% | 257.89% | 324.47% | 254.28% | 264.83% | 286.48% | 235.20% |
|
Plan Fiduciary Net Position as a Percentage of the Total Pension Liability |
63.63% | 62.90% | 75.03% | 70.65% | 69.89% | 63.07% | 70.91% | 68.36% | 66.77% | 72.20% |
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.